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71.
张华 《中国国土资源经济》2007,20(11):27-28
文章根据国内外学者的矿产资源税费理论观点以及目前我国矿产资源税费征收在实践操作过程中存在的问题,提出矿产资源补偿费在征收上应体现级差地租;矿产资源税费的制定要符合国家政策,并随着国家政策和经济形势的变化而调整;同时,对不同矿种的矿产资源补偿费费率的制定提出了建议。 相似文献
72.
Sijbren Cnossen 《International Tax and Public Finance》2003,10(6):625-649
This paper examines the trade-offs between tax autonomy and fiscal neutrality that the Member States of the European Union face in coordinating their taxes on consumption, labor and capital. One of the main messages is that in many cases tax reform should precede tax harmonization, mainly because the costs of distortions within Member States may be greater than the gains from reducing intergovernmental tax competition. 相似文献
73.
王俊西 《西安财经学院学报》2004,17(6):55-58,77
纳税已成为财务管理的重要职能之一,并发挥着越来越重要的作用。但是,就我国企业纳税筹划的现状而言,还存在许多令人担忧的问题:第一,企业纳税筹划意识淡薄;第二,企业纳税筹划观念陈旧;第三,企业纳税筹划理论体系落后。提高企业纳税筹划水平需从以下几个方面入手:首先应树立正确的纳税筹划意识,其次要进行纳税筹划理论创新,最后要提高企业纳税筹划水平。 相似文献
74.
When the disutility of global pollution is measured in units of a numeraire good that is polluting in consumption, the marginal rates of substitution in consumption are generally weighted differently in each countrys calculation of marginal damages. In that case, it is inefficient to control global warming by tradable emission permits, which in theory trade at a unique international equilibrium price. This conclusion is derived from a model of Shibata (1996) in which consumption is pervasively polluting in global warming gases. Shibata dubiously based the inefficiency he discovered on the reciprocal external damages of global warming emissions rather than on the nullibicity he posed for a non-polluting numeraire good.JEL Classification Numbers: F02, Q4, Q25 相似文献
75.
新税制环境下企业流转税纳税筹划探析 总被引:1,自引:0,他引:1
纳税筹划比税务筹划的概念更适合于纳税人.三大流转税涉税业务多,发生频率高,是企业的主体税种.在新一轮税制改革环境下,增值税可以运用销售方式、结算方式、选择供货单位等方法筹划;消费税可以通过设立独立的销售机构、运用价格临界点、避免从高计税等途径来筹划;营业税则可采用分解营业额、合理签订合同、单设企业等方式予以筹划.纳税企业需恰当运用税收政策,规避税务风险,降低纳税成本,不断提高税务管理水平. 相似文献
76.
企业对基层采购人员(采购专员、跟单员)的需求量最大,也最迫切;企业需要基层采购人员具备采购管理、物流管理、生产管理、市场营销、计算机软件、社交礼仪、社会心理等方面的知识,合作与沟通能力及采购操作技能,具有责任意识、效率意识、组织意识、诚信意识、协作意识、创新意识等职业素质;企业将学历、所学专业、工作经验(经历)、身体条件、心理素质、职业资格证书作为采购人员入职的必备条件,最看重学历和工作经验. 相似文献
77.
W. Bruce Traill 《Journal of Agricultural Economics》2012,63(3):505-527
Too much food energy intake (relative to expenditure) and unbalanced diets are implicated in a range of diseases that impose major burdens on healthcare systems and cause pain and suffering. Governments have responded by introducing a range of measures, mainly targeting information and education, largely to children. However, more interventionist measures have been advocated and, in the past year, various food taxes have been introduced in Denmark, Hungary and France. The Address discusses evaluation of policies, particularly in the light of alternative theories of diet choice (rational choice, systematically irrational, automatic). The public health approach uses quality adjusted life years but fails to distinguish between private and social benefits and takes no account of the drivers of food choice behaviour. The economic approach, based on informed choice, makes the distinction between private and social benefits (if not always explicitly) but struggles to evaluate policies that change utility functions and with behavioural assumptions other than traditional rationality. Alternative assumptions and approaches could put the cost of unhealthy eating anywhere between £10 billion and £100 billion per annum in the UK. Evidence suggests that information measures (to perform or persuade) do not much change diets, nor do they tackle the externality element of unhealthy eating. They may, however, help change long‐term social norms. More interventionist measures like taxes improve social welfare (according to the compensation principle) and reduce health inequalities but are regressive, like all sin taxes. Almost all interventions pass cost‐effectiveness tests. 相似文献
78.
This paper examines the 1989–1993 publicly available financial reports of 46 U.S.-based multinationals to estimate the revenue implications of implementing a U.S. federal formula apportionment system. Ignoring behavioral responses, we estimate shifting to an equal-weighted, three-factor formula would have increased their U.S. tax liabilities by 38 percent, with an 81 percent increase for oil and gas firms. We find the firms report a lower percentage of their worldwide profits as American profits than their American share of assets, sales, or payroll. The results may be attributed to more profitable foreign operations, tax-motivated income shifting, or measurement error. 相似文献
79.
合同能源管理(EPC)模式是一种节能新机制,可为参与各方提供多赢的结果和发展机会,正在成为企业节能减排的新动力。本文拟探讨EPC模式下如何明确财务分析评价范围、方法和税务等方面的问题。 相似文献
80.