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171.
阙红艳 《无锡商业职业技术学院学报》2013,13(2):74-77
高职院校会计专业在人才培养过程中要注重学生综合职业能力的培养,将行动导向教学法引入会计专业的教学中,能够适应职业技能型课程的特殊要求。文章以高职院校会计专业当中的纳税实务课程的学习为例,对该种教学法的使用进行了探索与实践,并提出了在实际运用过程中应该注意的问题。 相似文献
172.
本文从消除国际双重征税的方法、外国税收抵免的条件、外国税收抵免的限额等角度对中美外国税收抵免制度进行了详细比较,并指出了我国外国税收抵免制度存在的缺陷,认为应借鉴国外经验对我国的外国税收抵免制度加以完善。 相似文献
173.
"税务"本科专业独立设置的必要性分析——以学科发展及人才市场现状为视角 总被引:1,自引:0,他引:1
郝春虹 《内蒙古财经学院学报(综合版)》2007,5(2)
应用经济学学科下设置财政学本科专业的同时仍然有必要设置税务本科专业,主要缘于:"税务"的深刻内涵与广泛的外延已经不能充分包涵于财政学专业中.设置"税务"本科专业的意义在于有助于应用经济学学科高品质、金方位发展,顺应社会发展趋势,符合中国和区域人才需求规律,体现高校办学优势和特色,同时也是本科教育与研究生教育对接的基础. 相似文献
174.
李文宏 《云南财贸学院学报》2006,22(2):48-53
在现代金融中介理论的基础上,考察税收对融资方式选择的影响。研究结果表明,在完全竞争条件下,当银行为客户提供的交易服务成本很低时,以较低的税率对储蓄利息开征利息所得税不会影响储户(或投资者)在储蓄和直接投资之间的选择;对银行贷款利息收入开征营业税,则会引起税收转嫁,提高贷款利息率,使部分企业选择直接融资方式而不是从银行贷款;银行业所得税也会提高贷款利率,减少贷款需求量。 相似文献
175.
Michael Keen 《International Tax and Public Finance》2007,14(4):365-381
Like the theory of the second best that the 2006 congress marks, the value added tax (VAT) is now fifty years old. Judged
by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable
success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the most prominent
of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising tax revenue—which
raises the empirical question of whether it has indeed proved as effective a source of revenue as its proponents claim and
its opponents fear. The second is the view that the VAT does a bad job of taxing the informal sector—and that tariffs might
consequently be a better revenue-raising instrument for many developing countries. The third attack is the most literal, by
criminals rather than theorists: in the European Union and elsewhere, sophisticated VAT fraud, targeting its refund provisions,
has become a serious concern. The paper also argues, more generally, that the many unanswered questions concerning the VAT
reflect an unfortunate disconnect between the development of the tax itself and of second best tax analysis.
I am grateful to Ben Lockwood and Stephen Smith for allowing me to draw on our joint work, and to Vidar Christiansen, Sijbren
Cnossen, Isaias Coelho, Alain Jousten, Victoria Perry, and Emil Sunley for many helpful comments and suggestions. Views and
errors remain mine alone, and should not be attributed to the International Monetary Fund. 相似文献
176.
就个人所得税而言,判定一个自然人是否是一国的居民纳税人,直接决定着该自然人在该国纳税义务的多少。本文从我国个人所得税法对居民身份判定的有关规定入手,分析了我国个人所得税居民身份判定制度存在的问题,并提出了完善的建议。 相似文献
177.
Ramón J. Torregrosa 《Journal of Economics》2008,94(3):199-221
We study an indirect tax reform in a general equilibrium model with imperfect competition for both the Cournot and the Free
entry equilibria. We show that it is possible to attain a positive balanced budget multiplier by means of a substitution of
specific by ad valorem taxation. Moreover, although any tax substitution causes higher prices and the flow up of firms in
the long-run, the Free entry equilibrium output can increase with respect to that of the Cournot equilibrium. Finally, in
contrast with the partial equilibrium, welfare decreasing tax reforms are likely to occur even when the balanced budget multiplier
is positive.
相似文献
178.
Gregory Rawlings 《Accounting Forum》2005,29(3):289
This paper examines the self-reported effects on business performance, sustainability and confidence following international initiatives to regulate Offshore Finance Centres (OFCs). Since the late 1990s small countries and territories have been encouraged and pressured by multilateral organisations and supranational institutions to exchange information on civil and criminal tax matters. Interview based research in Australia, Andorra, Guernsey, Samoa and Singapore has been carried out to determine how OFC clients have reacted to these initiatives along with their impacts on the offshore sector, including local economies and societies. This paper shows that these international programs have caused contraction and reorganisation in leading OFCs. However, their diverse clientele and access to established markets for global financial services continues to make them attractive locales for fund management, trusts, captive insurance and private banking. The effects on OFCs located in smaller, developing countries have been much more severe, with reports that these jurisdictions are facing major problems sustaining a share of the worldwide market for financial services and products. This suggests that because of the uneven consequences of international efforts to regulate offshore finance in selected jurisdictions, these initiatives may actually increase tax competition rather than reduce it, at least in the short term. For multilateral policies to be effective, it may well be necessary for wealthy and poor nations, including OFCs (which include some of the world's poorest and wealthiest jurisdictions) to determine if tax competition contributes to or ameliorates the inconsistencies and contradictions of globalisation and the uneven development that it produces on a worldwide scale. 相似文献
179.
出口退税政策对我国外贸增长方式转变的影响效应及建议 总被引:5,自引:0,他引:5
本文分析了出口退税政策对我国外贸增长方式转变的影响效应,并在此基础上提出利用出口退税政策促进我国外贸增长方式根本转变的几点建议。 相似文献
180.
企业税收筹划行为的形成机理分析 总被引:1,自引:1,他引:0
梁云凤 《中央财经大学学报》2006,(10):24-30
本文运用系统论的分析方法,从环境与主体互动的角度来研究企业的涉税选择行为。系统论认为,环境作用于主体自然引起主体能动的适应性反映,企业系统属于人造系统,具有整体性、目的性和环境适应性等基本属性。税收文化、税收制度、税收征管以及税收法治等各要素相互联系共同构成企业的税收环境,税收的本质特征决定了税收环境属于约束性环境。企业适应税收环境的能动的基本途径是,最大限度的考虑税收对企业行为的影响,通过改善企业的内部环境条件,重新整合企业的可控资源,实现企业系统目标。本文运用税收环境论、人性假设理论、心理学、行为经济学等理论分析了税收筹划行为的形成机理。 相似文献