企业所得税法对企业组建税务筹划主要方法的探讨

依法纳税是纳税人应尽的义务,而税务筹划亦是其应当享有的正当权利。在现实经济生活中,税务筹划已逐步成为纳税人理财的重要手段之一。在新形势下,企业作为纳税人,怎样熟悉了解我国企业所得税相关法律制度,利用税法所提供的优惠政策及可选择性条款,合法合理进行税务筹划,为企业提高经济效益已经成为当今企业一个必修的课题。     

Towards Trade Equalisation: A Network Perspective on Trade and Income Convergence Across the Twentieth Century

An enduring dynamic of the twentieth century is the dramatic expansion of global trade with increased partners, goods, frequency and volumes. Most trade explanations such as the Heckscher–Ohlin, new trade theory, gravity models, and Ricardo and Sraffa focus on how bilateral import and export volumes and intermediate input goods are driven by decreased financial and information transaction costs. Extending work on trade flows and economic development, we derive several network measures of degree, betweenness and eigenvector centrality from dyadic trade flows from 1960 to 2009. We then empirically explore the interactive effects of trade connectivity, economic production and stages of development on income convergence and trade equalisation. We empirically find clear patterns towards a new phenomenon, both sigma levels and beta rates trade convergence and equalisation for our entire sample. Visualising sigma and beta convergence for seven major trading nations from 1920 to 2010, we believe offers new insights into economic development theory if only beginning to loosen the knot of trade, growth and globalisation.     

技术进步与农民收入关系的实证研究——基于面板VAR模型

通过使用数据包络分析(DEA)方法测算1998—2010年的东部、中部和西部的技术进步率,运用面板VAR模型方法研究技术进步对农民收入的动态影响。研究发现,技术进步与农民收入有长期协整关系,但存在明显的区域差异,技术进步对中西部地区的农民收入有推动作用,而对东部地区的农民收入有负影响,据此,提出合理利用技术进步提高农民收入的相关政策和建议。     

跨境资金流动中的套利模式：一起境外投资案例

在当前国际国内经济形势下,境内外融资成本存在较大差异,部分银行、企业通过资金曲线运作从中获取短期双赢,但在宏观层面上却进一步加大了跨境资金流动的波动性,不利于国际收支平衡,最终会影响到微观经济效率。本文选取了一个境外投资案例,对其资金曲线运作手法、套利模式等进行了深入剖析,进而对当前合法合规套利资金的监管方式进行了延伸性探讨。     

个税递延型养老保险的可行性研究——以北京市为例

随着我国人口老龄化步伐的加快,社会基本养老保险和企业年金已经不能充分满足全社会老年人的生活消费。本文以北京市为特例,通过对北京市的老龄化现状进行分析,说明个税递延型养老保险在北京市实施的必要性。再通过对市政府财力及北京市的独特优势进行分析,说明北京市具备实行个税递延型养老保险的条件,并对这类保险方案提出了制度构想。     

全面建成小康社会——由量变到质变的决定性发展

由＂全面建设小康社会＂到＂全面建成小康社会＂,不仅是全党全国新时期新阶段发展的宏伟目标,更是站在新的历史高度,在我国小康社会建设已经取得的重大现实成果基础上做出的重大决策。未来五至十年,对于中国能否跨越中等收入陷阱,实现国民经济持续稳定的增长,使人民获得更多发展的实惠,继续深入推进基本公共服务均等化,以生态文明建设增强可持续发展的能力,都具有决定性的意义。     

城乡居民收入变迁对经济增长影响的实证分析

本文根据1985~2010年的经济数据,利用协整理论、误差修正模型和 Granger 因果检验等方法对城乡居民收入与经济增长之间的互动关系进行了实证分析.研究表明,从长期来看,农村居民收入与经济增长之间存在长期稳定的双向因果关系,而城镇居民收入与经济增长之间只存在单向的因果关系,而且农村居民收入增长对经济增长的促进作用强于城市居民收入增长带来的作用;短期内农村居民收入增长对经济增长经历了先阻碍后促进的过程,而城市居民收入增长虽不断促进经济增长,但是促进的作用逐渐下降.因此,在持续增加农村居民收入的同时,也要兼顾城市居民收入的增长.     

Fishing and consumption patterns of anglers adjacent to the Oak Ridge Reservation,Tennessee: higher income anglers ate more fish and are more at risk

The risks from consuming self‐caught fish are receiving international attention because of high levels of contaminants in some species. The ethnic, income, and educational differences in fishing and fish consumption patterns of 202 anglers fishing along the Clinch River arm of Watts Bar Reservoir adjacent to the US Department of Energy's Oak Ridge Reservation (ORR) or along Poplar Creek within ORR boundaries were analyzed to understand how to design a risk communication strategy. Because of elevated PCB concentrations in striped bass (Morone saxatilis), catfish (Ictalurus spp.), and sauger (Stizostedion canadense) due partly from contaminants released from the ORR in East Tennessee, the Clinch River arm of Watts Bar Reservoir is under a fish consumption advisory, while portions of Poplar Creek are under advisories because of mercury. Most studies find that a high proportion of anglers eat their catch, and people with lower incomes and less education generally eat more self‐caught fish than others fishing in the same region. Calculating fish consumption individually for each person indicated that a considerable number of people ate more fish from the study area than the amount used to calculate risks when developing fish consumption advisories, and people who ate fish more often usually ate larger portions. Unlike previous studies of fish consumption, this study indicated that a smaller proportion of anglers ate their fish, and those that ate the most were the high income anglers for this fishing population, rather than those with lower incomes. This suggests that risk communication strategies must include site‐specific information on the population at risk from fish consumption, and that targeting only low income, low education anglers will miss some people who are most at risk.     

关于人民币汇率弹性增强背景下完善银行资产负债管理的思考

随着我国调节国际收支效果的显现与人民币汇率形成机制市场化程度的不断提高,近年来人民币兑美元即期汇率走势曲折反复,人民币汇率逐渐向均衡水平靠拢,促使企业转变长期以来的汇率预期,着手修复自身资产负债货币错配。这一过程也给商业银行的资产负债货币结构带来显著变化,增加了商业银行本外币流动性管理和资产负债管理难度。对此,商业银行应通过完善自身资产负债管理方式,积极应对这一挑战。     

New evidence of regional income divergence in post-reform Russia

This article investigates regional income convergence in Russia during 2000–2008. We test the hypothesis in which income divergence across regions of the country should give place to income convergence as the country moves toward free market economy with strong market institutions. The study contributes to the existing literature by using the exponential smooth autoregressive Augmented Dickey–Fuller (ADF) unit root test in a panel setup, a novel econometric technique, which encompasses cross sectional dependence. Results show strong evidence of on-going regional income divergence in post-reform period.