两岸旅游税制比较分析

大陆和台湾流转税、所得税的主要税种都与旅游相关,但各税种名称、相应各税种的课税要素存在差异;台湾旅游税制的某些方面,如减少重复征税、较好的调节功能、有效的税收征管等,可资大陆借鉴。     

东莞:宜以区划调整推动多中心组团发展

我国行政区划与城市发展有着密切关系。特殊的发展模式和"市辖镇"行政架构导致东莞城市发展"四处开花",分散发展。未来东莞实现多中心组团发展,关键是要加快实施以行政区划调整为主导的新一轮行政管理体制改革,切实转变32个镇街"诸侯割据"局面。以行政区划调整为主体的新一轮行政体制改革是一项系统工程,务必系统有序、分阶段逐步推进。     

2000-2010年海淀区自然地理要素时空分布动态监测研究

近年来,我国经济飞速发展,自然地理要素不断变化,而遥感技术以其多空间、时间和光谱分辨率的特征已成为调查自然地理要素的主要手段。本文以北京市海淀区为例,基于2000年和2010年的TM影像,采用监督分类和分类后处理的方法对海淀区10年间的自然地理要素变化情况进行了研究分析。     

The institutional embeddedness of local inter-firm networks: a leverage for business creation

There is an increasing concern for the notion of ‘embeddedness’ of economic activity; yet the conceptualization of the concept and its operationalization remain underdeveloped. First, embeddedness may concern, on the one hand, the structure of relations that tie economic actors together (structural embeddedness) and, on the other hand, the social strands supplementing economic strands in each relation (substantive embeddedness). In this paper, a network framework is outlined which proposes several layers or ‘orders’ of embeddedness. Focusing on small firms, the point of departure is individual exchange relationships as personal ties combining economic and social concerns. First-order embeddedness concerns the localized business networks created by combining these dyadic relations. Second-order embeddedness is achieved when considering also the memberships of business persons in economic and social local institutions while third-order embeddedness concerns the special cases where these institutions bridge gaps between firms. The network model is operationalized and applied to a small Swedish industrial (furniture) community, its firms and economic/social institutions. The findings generally support the applicability of the model and demonstrate the supplementarity of different layers/orders of embeddedness. Further research challenges are deduced and implications for practitioners are provided.     

The ‘Graying’ of ‘Green’ Zones: Spatial Governance and Irregular Settlement in Xochimilco,Mexico City

This article details the evolving social and spatial dynamics of a planning approach that is now being used to regulate irregular or informal settlements in the conservation zone of Xochimilco in the Federal District of Mexico City. As part of the elaboration of ‘normative’ planning policies and practices, this approach counts, maps and then classifies irregular settlements into different categories with distinct land‐use regularization possibilities. These spatial calculations establish a continuum of ‘gray’ spaces, placing many settlements in a kind of planning limbo on so‐called ‘green’ conservation land. The research suggests that these spatial calculations are now an important part of enacting land‐use planning and presenting a useful ‘technical’ veneer through which the state negotiates competing claims to space. Based on a case study of an irregular settlement, the article examines how the state is implicated in the production and regulation of irregularity as part of a larger strategy of spatial governance. The research explores how planning ‘knowledges’ and ‘techniques’ help to create fragmented but ‘governable’ spaces that force communities to compete for land‐use regularization. The analysis raises questions about the conception of informality as something that, among other things, simply takes place outside of the formal planning system.     

基于“空间失配”假设的居民就业障碍研究——以兰州市城关区城中村为例

"空间失配"假设自提出以来,其研究成果对国外城市就业政策、空间发展政策产生了相当大的影响,而我国该研究还处于起步阶段,且主要集中在理论研究方面.文章借鉴国外"空间失配"理论,通过大量的问卷调查,对兰州市城关区城中村就业问题中存在的空间障碍进行了研究.     

The CBD, Emerging Power

Central Business District(CBD),a concept that was first proposed by U.S.scholars in the 1920s,reters to a busincss center that functions as a commercial trading,financial information,cultural center,exhibition and office area all rolled jnto one;a place that is the center of business,the driving power of urban economic development and the soul of a city.     

在滨海新区内设立自由贸易区的可行性研究

改革开放以来,中国经济保持了持续、稳定、快速的增长,外向型经济更是经历了从无到有的过程。在外向型经济发展方面,滨海新区无论是对环渤海及周边地区的发展,还是对培育和形成新的增长极都有帮助,而且这个地区可以利用自己的优势,率先建立自由贸易区,进一步加快经济发展,本文对滨海新区内是否建立自由贸易区进行了可行性分析。     

西部地区生态经济失衡的生态经济根源及其对策

西部地区生态环境的化不仅阻碍了本地区的发展,也制约了其它地区的发展。本文分析了西部地区生态恶化的生态经济根源,提出了相应的对策,以加强该地区的生态环境保护,促进生态经济协调发展。     

基于乡村振兴视角下西部绿洲流转农户生计脆弱性影响因素研究

［目的］乡村振兴战略中,保障民生是重中之重,而生计脆弱性可综合全面地反映生计特征,因此对西部绿洲流转农户生计脆弱性的影响因素探究,是保障民生、促进农户生计可持续发展的关键举措。［方法］文章以西部绿洲区沙湾县为研究区域,构建“暴露—敏感—适应性”框架,通过熵值法和多元线性回归模型探究转入与转出户生计脆弱性的微观动因。［结果］（1）转入户的生计脆弱性低于转出户; （2）转入户生计脆弱性与家中劳动力数量、家庭收入对耕地资源的依赖程度、耕地机械化程度、流转交易费用、家庭成员有公职人员数量、经营管理能力的程度、获得种植技术援助机会显著相关; （3）中大型生产性工具种类数、家庭中非农就业的人数与转出户生计脆弱性在1%的置信水平上显著相关。［结论］通过加强非农就业技术培训,促进生计选择多元化; 加大惠农政策支持和宣传,推进农村的社会保障体系建设; 组织农技交流会,提升经营管理技术水平; 完善流转交易管理体制,提供相关法律援助的对策,切实保障西部绿洲区流转农户的生计安全,推动区域社会经济的稳定发展。