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991.
“营改增”后企业仍处于适应阶段,再加上房地产业涉及的上下游行业众多、税种复杂,一些企业出现税负不降反增的现象,这主要是由于技术人员在应用增值税过程中,受传统行业经营模式的影响没有合理获取前端增值税进项发票或者不能合理应用不同计价方式规避税负增加。文章主要从“营改增”后工程计价方式的选择角度,结合具体项目案例分析不同计价方式对增值税税负变化的影响,并通过案例分析应如何采取对应的合同模式和计价策略,进而提出要在综合分析项目执行的具体情况下确定有利于合同主体的计价模式,为企业开展市场经营提供参考方案。 相似文献
992.
张治宏 《中小企业管理与科技》2021,(10):22-23
随着新时期的发展,为了进一步提升烟草企业管理水平,烟草企业行政部门要重视科学地开展精细化管理实践,通过加强精细化管理,进一步保证烟草企业行政部门管理效率,利于更好地推进烟草企业发展。因此,在实践探索过程中,行政管理人员要结合具体工作内容,科学地进行精细化管理实践,从而全面提高管理工作能力。 相似文献
993.
Jeong‐Bon Kim Tie Mei Li 《Journal of International Financial Management & Accounting》2018,29(2):131-165
Using a large sample of multinational firms operating in offshore financial centers (offshore firms) from 1998 to 2014, this study investigates the financial reporting implications of economic activities involving offshore financial centers (OFCs). We find that offshore firms have a greater tendency to report less conservatively than non‐offshore firms. Moreover, we find that financial reporting is less conservative for firms operating in OFCs with more pronounced OFC attributes than for those with less pronounced OFC attributes. Finally, we also find that firms with their headquarters registered in OFCs (type I offshore firms) tend to adopt less conservative accounting practices than those with subsidiaries operating in OFCs (type II offshore firms). Our findings provide useful insights into how a multinational firm's operation in OFCs is associated with financial reporting practices. 相似文献
994.
Nelly Exbrayat Thierry Madiès Stéphane Riou 《The Scandinavian journal of economics》2020,122(4):1575-1605
In this paper, we explore how globalization influences the decision of governments to rescue inefficient domestic firms when bailouts affect firms’ markup. We develop a model of international trade in which immobile domestic-owned enterprises (DOEs) compete with foreign-owned enterprises (FOEs) in an oligopolistic market. The decision to bail out DOEs leads to lower corporate tax revenues if FOEs are immobile, whereas tax revenues might increase if FOEs are mobile. Interestingly, the mobility of FOEs makes governments more prone to rescuing inefficient domestic firms because tax competition reduces the opportunity cost of a bailout policy in terms of public good provision. 相似文献
995.
996.
The US produced about 80% of the world’s cotton in the decades prior to the Civil War. How much monopoly power did the US possess in the world cotton market and what would have been the effect of an optimal export tax? This paper estimates the elasticity of foreign demand for US cotton exports and uses the elasticity in a simple partial equilibrium model to calculate the optimal export tax and its effect on prices, trade, and welfare. The results indicate that the export demand elasticity for US cotton was about −1.7 and that the optimal export tax of about 50% would have raised US welfare by about $10 million, about 0.3% of US GDP or about 1% of the South’s GDP. 相似文献
997.
土地革命时期和抗日战争时期,中华苏维埃政府和抗日边区政府根据当时的农业情况和实际,为了增加财政收入,先后建立和完善了农业统一税,取得了良好的效果,积累了丰富的经验,对于我国正在进行的农村税费改革有极其重要的借鉴意义。由于此次改革的根本目的是要减轻农民负担,可以借鉴先前改革经验,进一步深化农村税费改革。 相似文献
998.
Mohamed Ariff Zubaidah Ismail Alfred L.C. Loh 《Journal of Business Finance & Accounting》1997,24(9&10):1253-1268
This study is the second in a series of studies investigating tax compliance costs incurred by public-listed companies. We found evidence of a size effect which is a predominant finding of similar studies. The size effect was more pronounced when absolute measures of costs were used than when a relative measure, cost/sales turnover, was used. Additional evidence was found of limited success relating to the IRAS's moves to simplify the tax system. Specifically, only large companies with sales turnover exceeding $500m benefited and considerably reduced their overall compliance costs. Most of the decrease was a result of the computational component of compliance costs. This resulted in the gap in absolute costs narrowing between Group 3 and any of the other categories of companies. There was also greater reliance on external professionals, the smaller the company. Views elicited indicate that more could be done to increase accessibility to IRAS publications for Group 1 and Group 2 companies. 相似文献
999.
资源税费制度的国际比较及对我国的借鉴——以资源节约性经济为视角 总被引:3,自引:1,他引:2
随着我国工业化、城镇化和现代化建设的推进,资源需求将持续大幅度增加,资源供需矛盾日益突出,建立一种资源节约型的经济增长方式已经迫在眉睫,而资源税费改革已经成为建立资源节约型经济的重要环节,这对于提高资源利用效率,加强环境保护,减少污染具有重要意义。本文通过对国外、国内现行资源税费制度的比较,分析了资源节约型经济与现行资源税费的矛盾之处,并提出了相应的改进措施。 相似文献
1000.
Günther Rehme 《Journal of Economics》2007,91(1):1-40
Many models show that redistribution is bad for growth. This paper argues that in a non-cooperative world optimizing, redistributing
(“left-wing”) governments mimic non-redistributing (“right-wing”) policies for fear of capital loss if capital markets become
highly integrated and the countries are technologically similar. “Left-right” competition leads to more redistribution and
lower GDP growth than “left-left” competition. Efficiency differences allow for higher GDP growth and more redistribution than one's opponent. Irrespective of efficiency differences, however, “left-wing” governments have higher
GDP growth when competing with other “left-wing” governments. The results may explain why one observes a positive correlation
between redistribution and growth across countries, and why capital inflows and current account deficits may be good for relatively
high growth. 相似文献