完善我国社会保障财政制度的法律思考

财政作为社会保障的核心组织者和保障资金的重要提供者，在社会保障中起有着十分重要而独特的作用。本文分析了建立和完善我国社会保障财政制度的必要性，并从社会保障预算、社会保障税、社会保障财政转移支付三个方面对我国社会保障财政制度的法律完善进行了探讨。     

以有效财税政策扩大消费拉动内需

消费作为社会总需求的重要组成部分,长期以来对我国经济增长的贡献度偏低。在当前进出口下滑态势仍未有效遏制、投资活力明显不足的情况下,扩大消费将为宏观经济又好又快发展提供坚实的支撑。财税政策在扩大消费、拉动内需方面具有重要作用。     

产权性质、会计-税收差异与审计收费——来自中国A股上市公司的经验证据

］通过考察注册会计师对审计服务定价时是否考虑会计利润与应纳税所得额之间差异（以下简称“会计-税收差异”）所包含的财务信息,研究发现会计-税收差异与审计收费显著正相关。进一步区分产权性质后发现,对于国有控股上市公司来说,会计-税收差异与审计收费正相关,但这种相关性并不显著;而对于民营上市公司来说,会计-税收差异与审计收费显著正相关。研究结果表明,会计-税收差异会影响注册会计师对审计风险的判断,进而通过增加审计程序来降低审计风险,提高审计收费。且在审计定价时,对于不同产权性质的公司,注册会计师差别对待了会计-税收差异中所包含的信息。     

Tax noncompliance: The role of tax morale in smokers' behavior

Measuring and predicting compliance with tax obligations is an important but challenging task. Survey data from California smokers show that several forms of tax avoidance and evasion were common. The analysis shows that 43% of smokers avoided taxes by purchasing cigarettes from out-of-state sources in the past year, 15% admitted to evading taxes through cross-border purchases, and 26% reported purchasing likely or certainly untaxed cigarettes in the state in the past month. Attitudinal factors related to tax morale explain much more of the variance in compliance rates than demographic or law-and-economics factors. The implications for policy are discussed.     

Mapinfo在区域城市环境质量评价中的应用

本文探讨了基于Mapinfo的城市环境质量评价研究思路,在明确评价单元划分和评价方法的基础上,以各个省区地级以上城市作为分析样本,通过对评价区城市环境质量状况的综合评价实证研究,结果表明:Mapin-fo的应用可以有效支持这一评价过程,它能够将数值计算与图形处理有机的结合起来,使评价工作更加简洁、直观、高效和易于操作。     

Taxation of Mobile Factors as Insurance under Uncertainty

This paper considers the effects of the taxation of mobile factors, i.e., capital, under uncertainty. The wages earned by residents of a jurisdiction are uncertain due to random shocks. Since the uncertain wages in a jurisdiction depend on the amount of mobile capital employed in the jurisdiction, and since taxation alters the quantity of capital employed, taxation affects the riskiness of uncertain wages. In particular, the taxation of capital moderates the fluctuation of uncertain wages, thereby providing insurance. For this reason, jurisdictions use distortionary capital taxation even if lump‐sum taxation is available. In addition, this insurance effect counteracts the tendency toward too low tax rates on capital arising from tax competition, and possibly improves the efficiency of tax competition.     

Double Dividend with Involuntary Unemployment: Efficiency and Intergenerational Equity

This paper analyzes the double dividend and distributional issues within an overlapping generations model framework with involuntary unemployment. We characterize the necessary conditions needed to obtain a double dividend, when the revenue of the environmental tax is recycled by a variation of the labor tax rate. We show that an employment dividend may occur without any efficiency dividend and that the young generation is not always harmed by the fiscal reform, even without any intergenerational transfers. Therefore, three dividends (environmental, efficiency and intergenerational equity) can occur simultaneously.     

运用GAHP法建立研发人员绩效考评体系

本文运用群体层次分析法(GAHP)结合研发人员自身的特点,建立多级研发人员绩效考评体系,运用Hadamard凸组合集结判断矩阵,解决了考评体系制定过程中受决策者主观偏好影响较大,考评指标难以定量描述的问题。并结合该体系在一家企业的应用,说明了其在研发人员绩效考评方面应用的有效性。     

美国财产税的估税周期与估税方法

本文首先介绍了美国财产税在美国地方财政中的重要地位及财产税的基本税制构成,进而对美国财产税的估税周期与估税方法进行了详细分析,以期为我国今后可能开征的物业税税制设计提供参考。     

基于GRA-TOPSIS的军校学员基层管理核心能力评估

部队基层管理核心能力是基层管理能力的核心内容,是军校学员必需具备的军事能力。本文利用理想解法与灰色关联度相结合的方法,很好地解决了评估军校学员基层管理核心能力水平生成层次的问题,并为寻找学员基层管理能力弱项提供了方法借鉴。