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991.
张永刚 《辽宁税务高等专科学校学报》2006,18(5):8-9
我国现行房地产税制存在诸多弊端,已不再适应经济体制的发展需要。开征物业税这一新税种势在必行,通过对物业税概念及发展情况进行分析,阐明开征物业税的利、弊影响,进而对物业税的开征提出建设性意见。 相似文献
992.
张大苗 《吉林省经济管理干部学院学报》2009,23(1):44-47
纳税评估是国际上一种较为通行的税收管理方式,在我国尚处于起步和探索阶段。由于企业会计信息化(电算化)的资料可以为纳税评估提供重要的基础资料,因而对纳税评估具有重要的意义。茳以信息化管理为目标的前提下,会计数据的采集是通过网络从企业各个业务管理子系统直接取得,从凭证到报表均由计算机采完成,大大减少了会计数据处理中的人工干预。由此可见,企业会计信息系统中的原始数据比报送税务机关的报袁中的数据更加真实.更为有效。从纳税人的角度来看,采用企业会计信息东统中的数据,可以减少纳税人对纳税申报表的数据的计算和填报,也方便了纳税人。 相似文献
993.
企业所得税新准则与旧制度的对比分析 总被引:1,自引:0,他引:1
财政部于2006年2月颁布了《企业会计准则第18号--所得税》,与现行会计所得税制度相比新所得税准则具有一些新的特点。本文对新准则所得税与旧制度存在的差异进行了对比,总结出在新准则下企业所面临的问题及挑战并对此提出了一些改进的建议。 相似文献
994.
本文将纳税人意识纳入经济心理学中范拉伊模式的框架下进行研究.研究发现,影响纳税人意识的因素之间存在着相互影响.良好的纳税人意识,意味着同时具备正确充分的税收环境知觉和满意的纳税人主观感受,与之相伴的必然是依法纳税的税收行为.因此,创造良好的税收环境,灵活开展税收宣教以及对纳税人群体区别对待等对提高中国纳税人意识具有重要意义. 相似文献
995.
The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada 总被引:1,自引:0,他引:1
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll [Rev. Econ. 81(4) (1999) 681] in the study of the effects of the 1986 U.S. Tax Reform Act, we estimate the responsiveness of income to changes in taxes to be substantially smaller in Canada. However we find evidence of a much higher response in self-employment income, in the labor income of seniors and from those with high incomes. 相似文献
996.
Tax reform issues in Korea 总被引:1,自引:0,他引:1
The relatively simple nature of the tax policy in Korea is changing recently, as widening income gap, unemployment, social expenditures, and decentralization have become important policy issues. In this paper, the tax system in Korea is overviewed, and several important tax reform issues such as economic growth, tax competition, redistribution, tax assignment, and real estate taxes are discussed. The main reform issues are the followings. The tax burden is expected to rise, but the direction of changes in tax mix is not clear since social expenditures can play as important role as direct taxation for redistribution. Taxes related to real estates in Korea are too complicated, and the progressivity is needed to be lessened. The roles of central and local governments with respect to tax policy are not well designed. Redistributive function should be assigned to the central governments, and tax exporting of local governments should be minimized. 相似文献
997.
Michael Beenstock Ephraim Goldin Yoel Haitovsky 《European Journal of Political Economy》2000,16(4):463
The payout rate on lotto is normally fixed. We show that such a policy is generally suboptimal from the lotto authorities' point of view. The payout rate should be allowed to vary according to the number of rollovers that have occurred. To illustrate our argument, we simulate and optimize an econometric model of the lotto market in Israel. We also consider whether it is profitable to increase the frequency of lotto from once to twice a week. 相似文献
998.
汤贡亮 《中央财经大学学报》2000,(8):29-33
要使我国税制全面适应加入WTO之后新的经济形势,当前应加速推进税收立法,适时调整某些不符合世贸组织规则要求的税制,增强税收政策,法规的透明度,进一步促进我国税收法律制度的规范化。 相似文献
999.
It has been a long-standing concern in the literature that household mobility implies a serious threat to redistributive taxation. This paper considers the effects of delayed integration of migrants into the redistributive system of the target country. We argue that delayed integration may introduce a time consistency problem into governments' tax plans that reduces a region's incentive to undercut other regions' tax rates and can bring tax competition to a halt. Due to delayed integration, rich migrants cease to benefit from the lower tax rate in the current period. At the same time, the region's promise of a low rate in the future lacks credibility, since delayed integration locks in migrants once they are settled. We also explore the case where poor recipients of social assistance are mobile, while the rich are immobile. 相似文献
1000.
Copycat gaming: A spatial analysis of state lottery structure 总被引:2,自引:0,他引:2
In models of tax competition, tax instruments are explicit; all parties are aware of the tax and respond to incentives provided therein. In the case of state lotteries, the tax is the amount of sales collected but not redistributed as prizes. Using data from 1967 to 2000, we show that although such a tax is implicit, states still engage in tax competition; if neighboring states raise their prize payout by 10% (thereby lowering their lottery tax), the home state will respond with up to a 5% increase in their prize payout. 相似文献