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991.
绩效工资制度下高校教师个人所得税筹划探析 总被引:1,自引:0,他引:1
随着高校实行绩效工资制度,教师收入结构发生变化,收入总量也得到逐步提高,个人所得税税负在不断提高,因此,相应的税收筹划作用凸显。税收筹划是一项较为复杂系统的工程,找准切入点很关键。以绩效工资制度下高校教师的收入构成为切入点,结合最新的税法政策相关规定,提出筹划思路,具有现实可行性,能够达到较理想的筹划效果。 相似文献
992.
徐祥军 《湖北经济学院学报》2012,(2):5-8,13
马克思"重新建立个人所有制"的思想是对共产主义社会所有制关系的科学设想,它是马克思主义政治经济学的基本理论之一,同时也是国内外学者讨论的焦点之一,尤其是对于"个人所有制"涵义的理解众说纷纭,莫衷一是。实际上,国内学者关于马克思重新建立个人所有制的争论焦点多数是针对译文的而非理论本身。通过对《资本论》第一卷德文四个不同版本及其中译版的考察可以看出,马克思"重新建立个人所有制"更应该理解为重新建立生产资料全社会共同占有基础上的"个人财产"。 相似文献
993.
CEO声誉受哪些因素影响:理论与实证 总被引:1,自引:0,他引:1
以目前国内外实证研究中常用的媒体曝光率作为CEO声誉的代理变量,分别从CEO个人特征、企业经营特征、公司治理和企业社会责任承担情况四个方面选取变量来研究CEO声誉的影响因素.实证结果发现,在控制了行业和年度的影响后,CEO薪酬、企业规模、高管持股比例与CEO声誉显著正相关;处在经济发达地区以及董事长与CEO两职合一的企业的CEO声誉更高.此外,对公司进行聚类分析后,社会责任指标体系中的企业对国家贡献率和企业对员工贡献率两个指标也与CEO声誉显著正相关. 相似文献
994.
王春凤 《广西财经学院学报》2012,(1):65-68
立法民主性原则是指导立法工作的重要原则,也是实现社会主义法治国家的基础条件。个税法修改以人民主权原则和权力制约原则为理论基础,通过提高个人所得税的免征额,让人民直接参与立法等途径努力实现了立法内容和立法程序的民主性。但要进一步做到民主立法,还需要完善法律起草阶段和法律草案审议阶段的相关程序,并扩大公众参与立法程序的渠道。 相似文献
995.
Kuniyoshi Saito 《Applied economics》2018,50(22):2469-2485
In this article, we investigate whether there is adverse selection and/or moral hazard in credit guarantee schemes for small and medium enterprises (SMEs) in Japan. As credit guarantee corporations cannot distinguish low risk from risky borrowers, credit guarantee schemes typically attract a larger proportion of risky borrowers, which results in inefficient resource allocation. Using bank-level data, we analyse whether the default rate is positively associated with the ratio of guaranteed loans to total loans, and find that the data are consistent with an adverse selection and/or moral hazard hypothesis. Further analysis shows that the relationship is stronger for 100% coverage than for 80% coverage, indicating that the ‘20% self-payment’ requirement somewhat mitigates the problem, but not enough to eliminate it altogether. 相似文献
996.
Does branch network size influence positively the management performance of Japanese regional banks?
Kazumine Kondo 《Applied economics》2018,50(56):6061-6072
This article investigates whether branch network expansions by Japanese regional banks influence their management performances positively at a time when management environments surrounding regional financial institutions have become increasingly severe due to the population decreases and shrinkage of regional economies. Specifically, the effects of numbers of regional bank branches on their credit businesses and profits are empirically examined. The results indicated that regional banks with more branches can increase their loans and bills discounted as well as their small and mid-sized enterprises loans and bills discounted. Thus, establishing more branches is effective in increasing the total sum of loans and bills discounted by each bank because regional banks with many branches can make contact with more customers. On the other hand, return on assets and return on equity of regional banks with more branches were found to be lower. Therefore, regarding the cost performance of regional banks, establishing too many branches and maintaining branch networks that are too large can have negative effects on regional banks. 相似文献
997.
关于我国商业银行经营转型的几个认识问题 总被引:1,自引:1,他引:1
经营转型问题是我国商业银行在完善公司治理改革之后面临的又一项重要课题。无论是发达国家还是转轨国家,其商业银行转型的基本经验表明,转型的路径与本国经济结构和金融环境密切相关,转型的快慢受到具体国情的重要影响。我国商业银行的经营转型不能急于求成,既不能跨越中国发展的现实,也不能落后于不断发展变化的经济金融环境。在一段相当长的时期内,存贷利差还是我国商业银行重要的盈利支柱,但转型成功的关键取决于个人金融业务及资金交易类业务的发展状况。对此,我国的商业银行转型必须制定明确的业务发展战略和区域发展战略。 相似文献
998.
中小企业贷款具有“信息不对称”和“小、急、频”等特点,这增大了商业银行的审查监督成本,降低了银行在中小企业贷款方面的积极性。对此,已有文献提出组建民营银行专门为中小企业服务、国有银行民营化、设立银行中小企业贷款最低比例限制等解决方案。本文认为,讨论中小企业银行融资难问题的解决,首先要解决银行发放中小企业贷款的风险与收益是否能够平衡的问题。为此,本文对目前我国中小企业银行融资的风险与收益的结构进行了剖析,研究了中小企业贷款利率水平与成本及风险调整后收益的关系,提出了中小企业贷款成本及风险调整后收益不低于其他优质贷款的建议利率水平。 相似文献
999.
Return Relationships between Listed Banks and Real Estate Firms: Evidence from Seven Asian Economies
Chiuling?LuEmail author Raymond?W.?So 《The Journal of Real Estate Finance and Economics》2005,31(2):189-206
This paper studies the return relationships between listed banks and real estate firms in seven Asian economies before and after the Asian financial crisis. We find that listed banks were exposed to real estate risk both before and after the crisis, but that the exposure increased in the post-crisis period. After the crisis, the hidden risk of real estate collateral in the bank lending process was explicit, as was evidenced by the increased sensitivity and the structure break. In terms of causality, the returns of listed real estate firms are found to Granger-cause the returns of listed banks. However, there is mixed evidence as to whether listed bank returns Granger-cause the returns of listed real estate firms. The study is significant because it indicates the importance of lending policies in relation to the real estate market in establishing a healthy financial system. 相似文献
1000.
Synopsis The actual characteristics and desires of candidates or marriage cannot be clearly identified without careful examination (Anderson & Hamori 2000). Accordingly, the classified advertisement system looks like a market or lemons (Akerlof 1970), which sharply contrasts with the matchmaking agency system. The continued existence of classified advertisement system just proves it furthers the goals of certain singles—namely, libertine females and libertine males. The present paper uses two databases: the first database consists of a sample of personal advertisements extracted from a specialized publication; the second database is the customer file of a matchmaking agency. This paper predicts which variables will determine the commitment level desired by individuals and why matchmaking agencies customers are more sincere than advertisers. 相似文献