我国外商投资企业转移定价避税应对策略

根据跨国公司转移定价避税与东道国税务机关反避税调查博弈分析的结论,在新《企业所得税法》实施的环境下,我国有效应对外商投资企业转移定价避税的措施是:提高避税的处罚率,加大对外商投资企业滥用转移定价避税的处罚力度;通过完善税务操作规程与细则,增大外商投资企业利用转移定价避税的成本;推广预约定价制度,严格控制税务机关对转移定价进行反避税的调查成本。     

Marx 200: The Abiding Relevance of the Labour Theory of Value

ABSTRACT

Marxist political economy is alive and well, and not just because of the habitual turn to Marx in response to any crisis of capitalism. Both through Capital and through the continuing evolution of Marxism, Marxist political economy offers valuable insights that can illuminate the modalities of social and economic reproduction and the relationships between (different aspects of) the economic and the non-economic. Marxism’s presence has been felt through its own internal debates and debates with other approaches to political economy, and even through its influence on those reacting against Marxism. The key to the continuing relevance and analytical strengths of Marxist political economy lies in its capacity to provide a framework of analysis for unifying disparate insights into and critiques of the contradictions of capitalism across the social sciences. The instrument for forging that unity is Marx’s theory of value, the potential of which is examined and illustrated with reference to the Sraffian critique and two key concepts in Marxian political economy: the value of labour power and financialisation. They are explored in the light of the processes of commodification, commodity form and commodity calculation.     

Political markets? Politics and economics in the emergence of markets for biodiversity offsets

This paper analyses the relationship between politics and performativity of economics in the emergence of markets for biodiversity offsets. While the role of economics in constructing markets has been demonstrated by sociology and social studies of science, it has also become apparent that politics plays an important role in the material outcome of economic experiments. Two case studies of the creation of markets for biodiversity offsets are analysed, in the United States and England. The findings suggest that the creation of both markets is rooted in the language, concepts and models of economics. Politics, on the other hand, functions as a mediator of the material expression of those models. Through this mediation effect, similar economic models are performed differently, resulting in a variety of markets. This suggests that the material outcomes of processes of market creation are not defined at the outset, but can be influenced by political processes.     

我国生态补偿主客体界定与标准核算方法分析

通过分析已有的生态补偿研究的具体实例,探讨生态补偿主客体的界定和生态补偿标准的核算方法,为进一步开展实质性的生态补偿研究提供科学依据。在界定生态补偿主客体概念内涵的基础上,强调生态补偿主客体的界定应根据利益相关者在特定生态保护、破坏事件中的责任和地位加以确定。文章将我国的生态补偿的客体归纳为四类,即为生态保护做出贡献者、生态破坏的受损者、生态治理过程中的受害者和减少生态破坏者。根据利益相关方分析,所涉及的生态补偿主体范围较广,目前在我国生态补偿具体实施过程中,生态补偿的主体主要是各级政府。研究表明,目前有关生态补偿的核算方法主要有按生态系统服务的价值、按生态保护者的直接投入和机会成本、按生态破坏恢复或修复成本、按支付意愿和受偿意愿,以及基于生态足迹确定生态补偿标准等。在实践中,应在充分考虑生态系统的特征和地区特点的基础上,选取适宜、综合的方法,以便构建兼顾各利益相关方的补偿机制。     

我国渔业补贴政策及其改革探索

我国的渔业补贴政策在一定程度上是积极有效的,但同时也存在补贴总量不足、渔业补贴结构不合理、补贴种类不齐全和补贴核算指标体系不规范等问题。针对存在的问题,我国应从补贴结构、补贴种类和核算方法三个方面对渔业补贴予以改进：从SCM协定中渔业补贴分类、产业结构和补贴方式三方面调整渔业补贴结构;从逐渐削减渔船燃油补贴、加大远洋渔业补贴、新增休闲渔业补贴、建立政府支持型渔业保险制度等方面调整渔业补贴种类;把生产者补贴等值法（PSE）作为渔业补贴核算方法。     

Elections as takeover bids: Some agonistics concerning good government

Agency theory has been widely applied to the governance of business corporations and to good advantage. The formal framework of agency theory pertains as well to polities, wherein citizens are the principals and politicians the agents. Where takeover efforts occur irregularly for corporations, they occur at regular intervals through elections for polities. Timothy Besley’s Principled Agents uses the agency theory to argue that electoral competition will generally select competent and public-spirited politicians. This claim follows from his formal framework, but that framework ignores some questionable and unsettled matters that challenge Besley’s relatively roseate view of the qualitative character of electoral selection.      

中国农村居民点整理潜力研究综述

对中国农村居民点整理潜力研究进行了回顾和展望,寻找存在的不足,探讨今后的研究方向。研究表明:①相关的农村居民点整理潜力理论主要有农村宅基地转型理论、空心村理论以及农村居民点演变规律等,这些理论可以为农村居民点整理潜力的测算和挖潜措施的制定提供依据;②农村居民点整理潜力的内涵多被界定为整理增加耕地面积的潜力,其主要测算方法有人均建设用地标准法、户均建设用地标准法和农村居民点内部土地闲置率法三种;③整理增加耕地系数是当前农村居民点整理潜力分级的主要依据;④相关的农村居民点挖潜政策措施主要有城乡建设用地增减挂钩政策、新农村建设政策和城乡统筹政策三个。今后,农村居民点整理潜力研究可在以下几个方面进行改善:①理论研究亟需多学科理论的融合以搭建新的框架,加强理论框架对潜力测算方法的指导;②潜力内涵应更加注重整理增加土地面积的表述,人均建设用地标准法的修正需更加系统,潜力分级指标需更加有针对性;③加强城乡建设用地增减挂钩、新农村建设、城乡统筹三个政策与农村居民点挖潜关系的梳理,为潜力挖掘提供足够的政策支持和方法保障。     

智能监控中图像预处理与去噪方法

在序列图像中进行图像预处理。在传统图像差分的基础上，提出了将数学形态学的膨胀腐蚀算子用于运动物体的连接填充；在此基础上进行去噪，得到运动物体。     

一种锂电池检测分选系统中的数据通信

基于目前锂电池人工检测分选的状况，开发出锂电池的自动检测分选系统及相应数据通信软件，实现了锂电池分选的可视化、自动化控制，提高了分选效率。该系统具有一定的工程实用价值。     

《工程力学》之静力学教学中常见问题分析

《工程力学》作为大学工科专业的一门专业基础课程,学生往往在学习中感到头疼。为了帮助学生学好这门课程,为以后的专业后续课程学习打好基础,从静力学部分的常见问题入手分析,使课程的学习简单化。