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991.
财政部于2000年年底颁发的《企业会计制度》将于2005年在国有企业全面执行。通过比较企业会计制度与企业所得税税收法规,说明新的会计标准与税收标准对企业所得税的现金流产生的影响,并就铁路运输企业执行企业会计制度与税法的协调提出具体意见。 相似文献
992.
Tax holidays for foreign multinational firms are tax concessions or straight subsidies granted for a limited period after entry. Such phenomena occur widely. We apply a sequential bargaining framework to a problem of ex post bilateral monopoly characterized by the presence of a host-country government and a foreign multinational firm. We show formally how a tax holiday can arise due to irreversible outlays and outside options. 相似文献
993.
王剑锋 《石家庄经济学院学报》2003,26(2):128-131
我国农业税制40年来,基本沿用了建立之初的基本框架,早已不能适应经济发展的要求。改革我国农业税制的必要性已在全社会成为共识,但究竟怎么改,还远未形成统一意见。很有必要对几种主要的改革思路予以比较和分析,以明确农业税制建设的思路。 相似文献
994.
欠发达地区农村公共产品供给体制创新与农民增收 总被引:4,自引:1,他引:3
农村公共产品的有效供给有利于农民增收。欠发达地区农村公共产品供给严重不足制约农民增收,农村税费改革又导致了欠发达地区农村公共产品供给捉襟见肘。本文就农村税费改革后如何创新农村公共产品供给体制及增加农民收入提出一系列对策。 相似文献
995.
China's Abolition of the Agricultural Tax,Local Governments’ Responses and Economic Growth 下载免费PDF全文
When evaluating agricultural policy changes, much of the attention in the literature has been limited to agricultural productivity growth. This study demonstrates that, under a regionally decentralised authority system, the effect of China's abolition of the agricultural tax (AAT) in 2004–05 extended beyond the realm of agriculture. We find that, following the AAT reform, Chinese counties with higher reliance on agricultural taxation for budgetary revenue prior to the AAT reform experienced higher agricultural economic growth, as expected, but lower non‐agricultural economic growth in the short run. This growth‐inhibiting effect of the AAT reform on non‐agricultural production in the short run can be explained, to some extent, by the increased non‐agricultural taxation due to the insufficient funds that Chinese county governments received from the upper‐level governments following the AAT reform; the magnitude of this tax increase was associated with the degree to which each county relied on agricultural taxation for budgetary revenue prior to the reform. In addition, our results show that the AAT reform resulted in a high level of regional inequality in terms of non‐agricultural GDP per capita. In summary, our study shows that although the AAT reform succeeded in promoting agricultural production, such accomplishments were achieved at the cost of lower non‐agricultural output growth and higher regional inequality of non‐agricultural GDP per capita at the county level. 相似文献
996.
This article examines the driving factors of the effective corporate tax rate (ECTR) for a sample of companies listed on five Eastern European stock exchanges (Romania, Hungary, Poland, Bulgaria, and Slovenia), covering the period 2000–2016. The empirical research covers variables regarding firm characteristics (e.g., profitability, efficiency of assets, indebtedness, liquidity, and solvency), firm-level controls, auditing fees, and the statutory rate. The estimated panel data models provide support for a positive link between the ECTR and profitability, debt, capital and inventory intensity, firm size, and statutory rate, strengthening the validity of political cost theory. Further, the negative link between market capitalization and assets growth supports the idea of political power theory. 相似文献
997.
998.
文章以我国沪深两市A股上市公司1997年—2003年期间的数据为样本,实证检验了企业资本结构的决定因素。检验结果发现,在其他国家能够对企业资本结构产生影响的大多数因素,会以类似的方式影响中国上市公司的资本结构,但也存在着特殊性,因而得出一些与以前实证研究不同的结论。 相似文献
999.
Christian Keuschnigg 《International Tax and Public Finance》2008,15(4):460-477
This paper develops a model of a monopolistically competitive industry with extensive and intensive investment and shows how
these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a
firm’s capital stock. Extensive investment refers to the firm’s production location and reflects the trade-off between exports
and foreign direct investment as alternative modes of foreign market access. The paper derives comparative static effects
of the corporate tax and shows how the cost of public funds depends on the measures of effective marginal and average tax
rates and on the elasticities of extensive and intensive investment.
The paper was presented in 2006 at the German public finance meeting in Giessen; the Institute for Advanced Studies in Vienna;
the ESF/CEPR Workshop on Outsourcing, Migration and the European Economy in Rome; the University of St. Gallen; the Graduate
Institute for International Studies in Geneva, and in 2007 at the International Monetary Fund in Washington, DC, the CESifo
Area Conference in Public Sector Economics in Munich and the 63rd IIPF Congress in Warwick. I appreciate stimulating comments
by Michael Devereux and seminar participants and, in particular, by the discussants Andreas Haufler and Nadine Riedl, an anonymous
referee and the editor Richard Cornes. 相似文献
1000.
开展税务筹划是市场经济下企业的一项合法行为,它有利于提高企业财务管理水平,增强企业竞争力,有助于企业财务管理目标的实现。目前,税务筹划开始步入中国,中国企业的税务筹划意识在不断增强,为中国企业与国际接轨创造了条件。 相似文献