个人所得税改革对居民消费的效应评价与完善路径

当前我国居民消费不足的最主要原因在于居民收入水平不高、国民收入分配失衡,所以2018年个人所得税改革的重点是提高费用扣除标准、调整税率结构,降低纳税人负担,增加纳税人可支配收入,提高居民消费水平。要进一步促进居民消费,个人所得税有必要继续减税,同时进一步调节收入分配差距,使收入分配更加公平。具体对策包括:将专项附加扣除中的子女教育支出范围扩大为子女养育支出,增加家庭合并征税模式,费用扣除标准指数化动态调整,进一步优化税率结构,建立负所得税制度。     

数字时代背景下基层金融消费者权益保护问题探析——基于宁夏固原市3家银行业金融机构的调查与思考

数字时代,随着网络技术、智能手机的普及应用,以及我国金融市场改革发展不断深化,金融产品与服务日趋丰富,金融与科技的深度融合给消费者带来便利的同时,也对金融消费者权益保护工作带来了新挑战。本文立足于宁夏固原市银行业金融机构金融消费者权益保护现状,结合《中国人民银行金融消费者权益保护实施办法》,探析数字时代背景下基层金融消费者权益保护问题,并提出相关政策建议。     

导游语言实践中心理学应用策略研究

只要是涉及到人与人的交互活动,心理就会发生潜移默化的影响,心理学就能够发挥一定的作用。理论上,心理学中的注意、感知、记忆、思维、想象、情绪等都与导游语言实践有着密切的联系。掌握心理学相关知识对于导游语言的运用具有十分重要的意义,它不仅可以帮助导游较好地控制自己的心理,保障导游语言实践的艺术性;同时,还可以帮助导游较好地了解游客的心理,确保双方合作的高效率,为游客提供更大附加值的优质服务。     

从消费主义到消费正义——科学发展考察的新视角

消费主义作为一种文化意识形态,是资本运行的逻辑结果,其带来的一系列后果必然阻碍社会的科学发展。从消费主义走向消费正义是科学发展的题中之义。以消费正义促科学发展,一是要限制人类对自然的掠夺性消费,坚持可持续消费;二是要实现公平合理的消费,重建人与人之间和谐共生的关系;三是要实现精神消费与物质消费的平衡,凸显＂以人为本＂,促进人的全面自由发展。     

The effect of information on consumers' willingness to pay for natural and organic chicken

This study examined the effect of definitions for organic and natural on willingness to pay a premium for organic over natural chicken. Data were collected using surveys and experimental auctions that were conducted before and after information was presented. Before information, approximately two‐thirds of participants inaccurately equated the requirements of natural with those for organic. After information, nearly 50% increased their premium, while 30% decreased their premium. Logistic regression results showed that consumers who had overestimated the requirements for natural were most likely to have an increased premium after information, with significantly higher bids for organic. For those who decreased their premium after information, awareness of consuming genetically modified (GM) foods was a key variable. The non‐genetically modified (non‐GM) requirement of organic appears to be of low value to some consumers. Overall, consumer confusion regarding organic and natural standards may be having substantial impacts on the two markets.     

Materialism and conspicuous consumption in China: a cross‐cultural examination

With the growing rise in consumer spending and economic power in Asian societies, it is increasingly important to explore the implications of these developments on consumer culture. This cross‐cultural study first discusses the rise of materialism and conspicuous consumption in post‐revolution China then examines differences in these phenomena between young adult consumers, aged 18–35, living in urban China and the United States. Utilizing survey data from over 600 respondents, significant differences were found in both materialism and conspicuous consumption, with Chinese young adults scoring higher in both variables. The findings show, that compared with past comparative studies, it appears both materialism and conspicuous consumption are on the rise among urban Chinese consumers.     

排球运动员球感培养中的心理因素分析

排球运动在比赛和训练中对运动员的球感要求较高,准确掌握球感形成和培养的内在规律,科学把握球感训练中的关键环节,从而快速有效地提高少年排球运动员对球的控制和支配能力,是当前排球训练的一个重要环节。     

对新疆师范大学留学生健身消费行为现状的调查与分析

本文运用文献资料法,问卷调查法,数理统计等调查方法,通过对新师范大学留学生健身消费行为进行调查与分析,研究新疆师范大学留学生健身消费行为的现状及影响留学生健身消费的因素,为更加完善留学生的付费健身以及健身意识的形成提供理论依据和参考。     

生活方式、消费者创新性与新产品购买行为的关系

本文在文献研究的基础上归纳出描述和测量生活方式的四个主要维度:时尚意识、领导意识、价格意识和怀旧意识。基于1006位重庆消费者的问卷调查所得数据,检验生活方式、消费者创新性和新产品购买行为三者的关系,发现生活方式能显著地影响消费者创新性,而消费者创新性对新产品购买行为有显著的促进作用,消费者创新性在生活方式与新产品购买行为的关系中起完全中介作用。