美国税权划分制度评析与借鉴

美国的联邦、州和地方三级政府各自拥有属于本级的税权,并在同级政府层面上表现为税收立法权、执法权和司法权三者之间的划分与制衡。本文通过分析美国税权划分的主要特点,对我国税权划分改革提出了若干建议:确定税权划分的法定主义原则、税收立法权划分的指导思想、赋予地方适度税权的具体设想、明确划分中央与地方税收执法权限、建立解决地区间税权争议的协调机制、通过一些制度设计完善税收司法权的行使。     

1923年，青岛有了党组织

五四运动以后，马克思主义得到广泛传播，一批具有初步共产主义思想的知识分子逐渐认识到需要建立一个以马克思主义为指导思想的工人阶级政党来领导革命。1921年7月23日，中国共产党第一次全国代表大会在上海举行，标志着中国共产党的诞生，给灾难深重的中国人民带来了光明和希望。     

对美国信息企业成功经营经验的探索

本文通过剖析美国若干信息企业的发展历程来探讨它们在激烈竞争的环境中获得巨大成就的经验。它们善于捕捉历史机遇，并且制定充分利用机遇的独特经营战略。历史机遇为企业提供新的市场空间，而高超的经营战略则有利于发挥自己的优势，提高竞争力     

Fair Trade Managerial Practices: Strategy,Organisation and Engagement

The number of distributors selling Fair Trade products is constantly increasing. What are their motivations to distribute Fair Trade products? How do they organise this distribution? Do they apply and communicate the Fair Trade values? This research, based on five case studies in Switzerland, aims at understanding and structuring the strategies and the managerial practices related to Fair Trade product distribution, as well as analysing if they denote an engagement with Fair Trade principles. The results show a high heterogeneity of strategies and engagement. In general, strategies implemented by mainstream actors contribute to increase Fair Trade global sales but do not convey the transformative message of Fair Trade through their engagement. The latter is rather communicated through alternative channels. Problems and potential solutions to this issue are discussed.     

汽车电子技术发展现状

本文主要阐述了电子技术在汽车中的应用,接着论述了国外汽车电子技术发展的三个阶段以及我国汽车电子技术的发展现状,然后指出开发汽车电子产品的关键技术。最后提出了作者的一点建议。     

NDRC Attaches Great Importance to National Development and People''''s Life

Issues concerning national development and people's lives are always regarded as the most importance at the People's Congress. At this year's People's Congress, a series of issues, including GDP growth, investment of fixed assets, real estate prices, energy saving and reduction of polluting emission, energy consumption, etc., have attracted extensive attention.     

HR——500ⅡA型自动温控红外热熔机整机结构设计

以红外热源的辐射热来热熔镀在印制电路板上的锡铅合金,具有很多的优点.本文着重对实施这一热熔工艺的专用设备——红外热熔机的整机造型、人机关系、各主要部件的功能和结构设计,作了较为详细的分析.     

The Euro-Mediterranean Partnership

The Euro-Mediterranean Partnership (EMP), a framework for political, economic and social relations between the European Union and its Southern Mediterranean neighbours, saw daylight in Barcelona on 27-29 November 1995. Ten years on, the international conditions in which the EMP operates have been radically altered by events in the Middle East as well as the enlargement of the EU. How well has the partnership performed in this changing environment and what are its prospects for the future?

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* Research Fellow at the United Nations University—Comparative Regional Integration Studies (UNU—CRIS), Bruges, Belgium.