我国现行税制中存在的重复征税问题

我国现行税制的基本框架是通过1994年税制改革建立起来的,而1994年税制改革正是以1993年宏观经济紧缩政策为背景设计的,从制度设计上没有充分考虑重复征税对经济运行的影响。本文拟对当前我国税制中存在的重复征税问题进行分析,并提出免除重复征税的具体措施。     

破解国企利润上缴的十个难题

国企上缴利润是马克思主义所有制理论的体现，也是深化国企改革的需要。由于这是一项涉及再分配的改革，有“十大难点”需要研解，即国企多年养成的既得利益态势如何改变、现有国资的家底如何理清、国资经营预算应由谁编制、国企按什么原则上缴利润、国企应建立什么样的运作体制、国企要不要都成为“四自”企业、国企上缴利润谁是收支主体、国资委要不要再设资产经营公司、国资委怎样处理上缴利润、国企创造的利润如何合理分配。     

我国乡村旅游发展中农户利益分配问题与对策研究

乡村旅游是一种新型的旅游方式，也是我国旅游业中一个新的增长亮点。根据利益相关者理论，农户在乡村旅游发展中存在旅游吸引物价值不被补偿、合法权益和就业机会得不到保障、边缘化及贫富差距等问题。通过剖析问题产生的原因，提出转变政府职能、教育培训、参与式开发和发挥集体组织职能等方式解决问题，促进乡村旅游的可持续发展。     

国家规模对贸易投资便利化的影响——基于“一带一路”沿线国家数据的实证分析

以"一带一路"53个沿线国家为研究对象测算贸易投资便利化水平，并运用面板数据模型分析国家规模对贸易投资便利化的影响。研究发现：第一，2013年后，"一带一路"沿线国家的贸易投资便利化水平呈上升趋势。第二，在总样本和分时段样本中，国土规模对"一带一路"沿线国家的贸易投资便利化均具有显著的负向影响。第三，在分时段样本中，"一带一路"倡议提出前，居民收入规模是贸易投资便利化的重要影响因素，而倡议的实施使得贸易投资便利化不再受居民收入规模的影响。第四，在分区域样本中，各变量对贸易投资便利化的影响存在较大差异。基于此，本研究从国家规模的角度为"一带一路"沿线国家贸易投资便利化条件的改善以及中国在"一带一路"沿线国家的直接投资和双边贸易提出建议。     

城市低收入保障制度与反贫困的公共政策

城市低收入保障制度实施中“应保未保”的现象较为普遍，低收入保障所需资金的缺口较大，缺乏全国统一的贫困标准使得其随意性很大。解决这一社会问题必须从近期和远期两个目标入手，近期目标是尽快遏制城市贫困人口剧增的势头，防止在深化改革的过程中出现快速增长的新生贫困人口；远期目标是立足最终消除城市贫困现象。     

让发展的成果惠及全体人民--理顺分配关系、完善分配制度的根本指导方针

在社会主义市场经济实践中,“让发展的成果惠及全体人民”,这是特别有利于广大干部群众建立和完善按劳分配为主体的具体分配关系的指导方针.要贯彻落实好这个方针,起决定性作用的是,坚持社会主义公有制的主体地位,完善社会主义基本经济制度,理顺国民收入的初次分配关系,同时,必须充分认识我国社会主义再分配关系的基本特征,创新具有中国特色的再分配关系.     

外商投资、产业结构与城乡收入差距——基于状态空间模型分析

基于中国1984-2015年外商投资、产业结构和城乡收入差距的时间序列数据，采用时变参数状态空间模型，运用KALMAN滤波算法考察产业结构和外商投资对中国城乡收入差距随时间变化的动态影响。研究发现：外商投资、产业结构与城乡收入差距间存在长期协整关系，外商投资对城乡收入差距的影响较小，并不是影响我国城乡收入差距的主要因素，外商投资对缩小城乡收入持续有着积极的影响；第二产业比重、产业结构高级化水平与城乡收入差距始终正相关，第二产业比重增加与产业结构水平高级化都进一步加剧了城乡收入差距。建议进一步利用外商投资发展我国现代化农业，积极发展农业产业化发展，并积极吸收农村剩余劳动力投入第三产业发展，同时提高农村务工人员的技能与素质，重视农村务工人员的专业技能培训，使其可以从事信息咨询、商贸物流等相对高收入的工作；制定政策吸引高素质人才留在农村，提高我国农业现代化生产水平，切实提高农村居民的收入水平，实现持续缩小城乡收入差距。     

The differing roles of success drivers across sequential channels: An application to the motion picture industry

In several product categories, it is typical to release products sequentially to different markets and customer segments. Conventional knowledge holds that the roles of various product success drivers do not differ significantly across these sequential channels of distribution. The authors examine sequential distribution channels within the motion picture industry and develop a model that proposes that such differences exist between a primary (short- and long-term theatrical box office) and a sequential (video rental) channel. The authors test their model with a sample of 331 motion pictures released in theaters and on video during 1999–2001 using partial least squares. Results reveal differences in the impact of success factors across channels. For example, cultural familiarity enhances box office success but relates negatively to video rental success, and distribution intensity and date of release enhance box office outcomes but have no impact on rental revenues. Thorsten Hennig-Thurau (tht@medien.uni-weimar.cie) is a professor of marketing and media research at Bauhaus-University of Weimar’s Media School and Honorary Visiting Professor of Movie Marketing in the Faculty of Management of Cass Business School, City University London. He has published articles in theJournal of Marketing, theJournal of Service Research, theInternational Journal of Electronic Commerce, theJournal of Interactive Marketing, Psychology & Marketing, and theJournal of Consumer Affairs, among others. He is author of the monograph Relationship Marketing, which has been translated into Chinese. He is member of the editorial board of three journals and serves as reviewer for theJournal of Marketing andMarketing Science. He has won eight Best Article and Best Paper Awards, including the Overall Best Paper Award of the 2005 American Marketing Association Summer Educators’ Conference and the 2002JSR Excellence in Service Research Award. Mark B. Houston (houstonmb@missouri.edu) (PhD, Arizona State University) is the David and Judy O’Neal MBA Professor at the University of Missouri-Columbia. His research on strategy, interfirm relationships, and innovation has been published in leading journals, including theJournal of Marketing, theJournal of Marketing Research, theJournal of Consumer Research, Marketing Science, theJournal of the Academy of Marketing Science, and theJournal of Financial and Quantitative Analysis. He cochaired the 2005 American Marketing Association (AMA) Summer Educators’ Conference and served for two terms as vice president of the AMA’s Technology and Marketing Special Interest Group. Gianfranco Walsh (g.walsh@strath.ac.uk) received his MPhil degree from UMIST (England) and PhD (2001) and Habilitation (2004) degrees from Hanover (Germany). His research focuses on consumer behavior, corporate reputation, and e-commerce. He has presented numerous papers at international conferences. His work has been published in, among others, theAcademy of Marketing Science Review, the International Journal of Electronic Commerce, theJournal of Consumer Affairs, theJournal of Interactive Marketing, theJournal of Macromarketing, and theJournal of Marketing Management. He is the Chair of Marketing and Electronic Retailing at the Institute for Management, University of Koblenz-Landau.     

税收公平伦理视角下的个人所得税制建构

税收公平原则富含社会伦理的思想。对个人所得税的征管，不仅要强调其经济功能，更要关注其社会公正和伦理维护的社会功能。我国的个人所得税制存在纳税人身份确定、纳税能力确定、征税范围确定三个方面的公平伦理扭曲。因此，新的个人所得税构想中应当强调全民纳税、量能负担原则，实行低累进税率和负所得税税率，同时要改进征管模式。     

当前若干促进农民增收措施的效果与未来取向

当前,我国各级政府为了促进农民增收相继出台了一系列的政策措施,但这些措施实施的效果并不尽如人意.我国农民收入增长缓慢的根本原因在于农民人均可耕种面积太小,过多的农民拥挤在有限的土地上,使得很多促进农民增收的措施效果不明显.因此,解决农民增收问题,必须加快城市化步伐,把农民从土地上解放出来.