基于CSSCI的我国农产品电子商务发展研究综述

文章对2004年以来我国农产品电子商务发展研究进行综述性的整理。以往研究中有我国农产品电子商务发展研究过程的变化,我国农产品电子商务发展遇到的问题,我国农产品电子商务发展研究内容,我国农产品电子商务发展研究不足与展望。根据研究内容构建了我国的农产品电子商务研究体系框架。     

我国电子商务存在的问题及对策研究

电子商务是近年来我国经济领域中的一个热点问题,但当前在我国电子商务发展中尚存在基础设施不足、电子支付安全性无法得以保障等问题,已严重影响了电子商务的健康发展.本文通过对当前我国电子商务发展现状的分析,指出我国电子商务存在的制约因素,寻找符合我国国情的电子商务发展的过程.     

我国电子商务发展阶段存在的安全问题及对策

<正>一我国电子商务发展阶段存在的安全问题中国电子商务发展的历史可以追溯到上世纪90年代,虽然我国的电子商务发展史比其他发达国家起步晚,但是我国的电子商务的发展速度也不慢。笔者根据不同时间的重大历史事件来划分我国电子商务发展史,这样可以更清晰明确地表达我国在网络经济不同的发展程度上电子商务的不同发展特点。在一个事物不断发展成熟的过程中,总会出现各种各样的问题,只有不断解决问题、优化自身,才能得到发展。电子商务在网络经济发展的不同     

我国电子商务发展及趋势分析

在我国,随着计算机与网络技术的普及与发展,电子商务迅速崛起,众多的信息技术企业、风险投资公司、生产流通企业纷纷开展电子商务。本文从我国电子商务技术发展的环境,存在的问题,目前我国电子商务的发展趋势三个方面,探讨分析了我国电子商务发展的现状。     

中国旅游电子商务的发展——以携程网为例

携程网的电子商务模式是我国旅游电子商务的代表,通过分析携程网的旅游电子商务模式,能够深入分析我国旅游电子商务的当前状况与发展前景。以携程网为例,分析我国旅游电子商务的发展,能够进一步提升旅游电子商务模式相关功能的完善,从而为我国的旅游事业发展贡献一份力量。     

电子政务发展浅析

随着全球信息化技术飞速的发展,各国的电子商务不断的改进和完善,电子商务成为各个国家和各大公司争夺的焦点.但是电子政务在我国蓬勃发展的同时也存在不少问题.在我国,计算机与网络技术的普及与发展,电子商务迅速崛起,众多的信息技术企业、风险投资公司、生产流通企业纷纷开展电子商务.本文从我国电子商务技术发展的环境,存在的问题,目前我国电子商务的发展趋势三个方面,探讨分析了我国电子商务发展的现状.     

我国农产品电子商务发展策略探析

农产品被认为是电子商务的最后一块沃土。近年里,我国农产品电子商务虽发展较快,但未达到预期。文章在厘清农产品电子商务定义后,阐述了我国农产品电子商务的发展现状;在此基础上,探讨了制约我国农产品电子商务发展的因素,进一步针对性地提出发展策略。     

我国旅游业电子商务发展对策研究

旅游电子商务的发展是我国现阶段旅游行业必须经历的一次转变,我国旅游业电子商务的发展已经初具规模,但是还存在着很多问题,所以如何解决我国旅游业电子商务管理的问题,是我国旅游业全面发展的一大挑战。本文借鉴了旅游业电子商务发展的相关研究成果,深入分析我国旅游业电子商务发展存在的问题,主要是在于研究电子商务旅游业与传统旅游业的转变和现阶段我国在这方面的发展水平等问题,给予一些针对性的意见和建议,比如培养该方面人才,完善基础设施等手段,希望以此尽可能地改善我国旅游业电子商务的现状。     

发展我国电子商务的模式和策略探讨

电子商务活动是通过公共计算机通信网络进行商务活动的现代方式。本文首先介绍了我国电子商务的发展,分析我国电子商务的现有环境和发展形势,同时简要提出了发展我国电子商务的模式与策略。     

我国电子商务物流模式及选择因素探析

通过分析我国电子商务物流的现状,对当前我国电子商务发展可以选择的物流模式进行分析,最后提出我国电子商务企业进行物流模式选择时所需考虑的因素,以期为我国电子商务企业的发展提供参考.     

A Tale of Two Tax Jurisdictions:

ABSTRACT California's Proposition 13 and Massachusetts'Proposition 2½ attempted to shrink state and local tax burdens by reducing property taxes and limiting future tax growth. Both initially succeeded. However, following a brief lag, those governments made up lost revenues primarily through increased non-tax fees and charges; within a decade, real per capita revenues and expenditures exceeded their pre-tax revolt peaks. This development is consistent with the hypothesis that voter-initiated limits on a subset of revenue sources, intended to reduce state and local tax burdens, succeed temporarily but are then undermined by expansions in other revenue sources.     

Environmental taxes,reforms and economic growth: an empirical analysis of panel data

This paper explores the relationship between environmentally related taxes and the economic growth rate. The analysis also investigates whether this relationship differs between countries that have implemented environmental tax reforms (ETRs) and those that have not. Using panel data from 31 OECD countries over the period 1994–2013, the paper finds that when we allow environmentally related tax revenues to interact with an initial level of real GDP per capita, the overall revenues of these taxes are negatively associated with the economic growth rate in the short and long term. Furthermore, we show that the higher the initial level of GDP per capita, the more environmentally related tax revenues can promote the economic growth rate. The analysis also reveals that the relationship between environmentally related tax revenues and economic growth varies between countries that have a mechanism to redistribute environmentally related tax revenues and those that do not.     

IMPLEMENTING PROPERTY TAX REFORM IN DEVELOPING COUNTRIES: Lessons from the Property Tax in Indonesia1

Indonesia is currently undergoing a major property tax reform. The reform has been undertaken in two steps. First, a new Land and Building Tax was enacted in 1986. This new law dramatically simplified the property tax structure and replaced seven different land-related taxes. Second, the Government initiated a major institutional exercise to strengthen property tax administration. This resulted in a major reorganization of the tax department, the adoption of a “collection-led” implementation strategy, and the introduction of an innovative payment point collection system (SISTEP). Since the enactment of these legal and institutional reforms, property tax revenues have increased dramatically from Rp.154 billion in 1985/86 to over Rp.900 billion in 1991/92. Collection efficiency has improved and enforcement activities have resulted in a historic property seizure for property tax delinquency in October 1991. This paper analyzes the results of the Indonesian property tax reform and identifies lessons for developing countries interested in strategically implementing property tax reform.     

电子商务在国际贸易应用中面临的主要法律问题

电子商务在国际贸易应甩中面临的法律问题，从狭义上讲，只属于商法或国际商法的范畴，主要涉及在电子商务活动中出现的各方当事人之间的法律关系，如电子合同、电子身份认证、电子证据的确认等方面所引起的法律问题：不过，从广义上讲，它还包括税收征管、知识产权的保护、发展中国家电子商务发展等多方面的法律问题。需电子商务立法解决的法律问题是十分庞杂的，本文简单分析目前电子商务在国际贸易应用中存在并需通过立法来解决的几个主要问题.     

亳州中药材市场电子商务发展模式研究

随着网络和通讯技术不断提高,互联网向商业化、社会化发展,中药材的交易市场也迎来了电子商务时代。在电子商务环境下,缩短中间交易环节,降低交易成本,提高交易速度,减少税收流失,构建中药材的电子交易平台是本文的研究内容。分析了中药材的交易现状,并从四个层面论述了建设中药材电子交易平台的支撑环境;最后从中药材交易的电子商务化角度出发,针对目前亳州中药材交易现状和出现的问题,提出解决方法和电子商务发展模式。     

配合城市化进程 完善税收征管

随着中国城市化步伐加快,经济税源向城市集中,实施配合城市化进程的税收管理改革成为实现中国税收管理现代化的必由之路.本文基于中国城市化进程与税收征管的现状,从城市化与税收征管的互惠发展角度集中分析了城市化进程时税收征管的更高挑战,指出应采取的与城市化进程相配合的现代税收征管改革措施.     

The Effectiveness of Tax-Expenditure Limitations: A Re-evaluation

A bstract . A 1982 study of the efficacy and impact of tax and expenditure limitations (TEL) is updated. Utilizing various statistical comparisons, growth in expenditures and revenues in states with TELs is compared to growth in states without a TEL in place. This comparison matches growth in the pre tax revolt years with growth in the post revolt years. In all cases the statistical tests show that the existence of a TEL has had virtually no impact on the growth of statewide expenditures or revenues. Additionally, while aggregate state expenditures and revenues exhibited some decline during the tax revolt years, this decline was short-lived and has since been reversed. Thus, the primary implication is that TELs as presently construed are an ineffective means of limiting growth in state budgets     

Mineral Taxation in Less Developed Countries: Papua New Guinea's Balanced System

A bstract . In taxing their mining industries most Less Developed Countries must balance their need for mineral revenues with their requirement for continued private Investment in exploration and development. Papua New Guinea has attempted to achieve such a balance. An ideal system would use a Resource Rent Tax. Papua New Guinea accepted its underlying principle but combined it with royalties, a. flat profits tax, a dividend withholding tax and an additional profits tax. The rates and thresholds keep the tax burden bearable and avoid discouraging investment for exploration and development while ensuring that the government receives a substantial return from profitable projects.     

Estimating the sensitivity of state tax revenue to cyclical and wealth effects

In this study, we estimate the elasticities of alternative sources of state tax revenue relative to the economy, as measured by GSP, and to wealth, as measured by the S&P500. Next, efficient tax frontiers are estimated for each state by minimizing the standard deviation, given the current average growth rate of revenues. It is shown how states could attain the same expected growth rate of tax revenues with less volatility by modifying the composition of their existing tax structures. In most cases, corporate income taxes are found to reduce efficiency due to their high volatility without a correspondingly high growth rate.     

数字经济背景下税收征管体系的国际经验与政策建议

数字经济不断发展背景下,中国的税收征管制度亟需改革,而其他国家在数字化税收征管制度改革中已取得一些经验,可为中国的改革提供重要参考。本文就数字经济对全球税收征管体系的影响进行利弊分析,并结合当前国际税收征管体系中间接税和直接税层面存在的税收征管制度漏洞而导致的税收流失问题,总结其他国家的税收征管制度改革经验,分析我国在数字交易税收三要素确定、税收归属权划分及传统代扣代缴制度等方面存在的问题,并提出我国税收征管制度改革与完善的对策建议:完善相关税收制度,进一步深化数字经济时代税制改革的研究,正确评估税收征管新技术的可行性,进一步加强国际交流与合作以提升我国的话语权。