农村集体土地所有权确权登记发证项目数据库建设

农村集体土地确权登记数据库建设的任务是在外业确权调查基础上,以2011年变更数据库为基础建立县级农村集体土地管理数据库,包括基础地理、土地利用、土地权属等内容,集图形、属性、文档等数据于一体,达到互联共享的农村集体土地数据库及管理系统。     

财政分权如何加剧了养老保险基金失衡?——基于收支二维视角的分析

基金失衡是当前养老保险制度改革面临的困境。本文从财政分权角度构建基金失衡的解释框架,并对其影响效果与作用机制进行实证检验。结果发现,财政分权显著加剧了养老保险基金的失衡风险,在经内生性与稳健性处理后,这一结果依然成立,且财政分权的影响效应主要通过征缴效率和提前退休两个机制实现。具体而言,财政分权诱发地方政府放松缴费监管,导致养老保险缴费收入遭受损失;财政分权引起地方政府降低退休审核,以致职工提前退休现象较为普遍,进而加大了基金支付需求;制度环境对财政分权的两种作用路径具有门槛效应,在基金相对富余、对财政补贴依赖度低以及总体法定费率较高时,财政分权的作用机制更加突显。本文验证了宏观经济体制对养老保险基金运行的影响,深化了对分权体制与养老保险制度关系的理解。     

合作管理视角下的税收征管权限划分研究

为了进一步提高政府的效率和效能,适度分权的合作管理已成为各国政府改革的主要方向。本文将合作管理理论引入我国税务管理改革之中,提出基于“受益性、经济合理性、法定性、课税权与政府职能相结合、注重税基属性”等原则的中国税收征管权限改革建议：加快税收征管体制立法进程;规范国、地税的税收征管范围;梳理归并地方公共财政非税收入的征管权,推行部分税收征管业务和权限的私人化,并健全部门间的协调配合机制。     

也谈税收文化

落后的税收文化长期以来阻碍了我国税收管理水平的提高,桎梏着我国的征税人和纳税人,从征税文化、纳税文化和用税文化三方面分析得出构建和完善现代税收文化应加强宣传,转变理念;加强税收法制建设,加强税务机关建设,优化税收服务;摆正征纳双方地位,赋予纳税人真正的权力;增强用税的透明度,定期信息公开。     

利益相关者合作的税收征纳关系构建

在分析利益相关者税收行为长期偏好的基础上,建立了税收征纳利益相关者的博弈模型,提出了建立由税收征纳利益关系者共同承担监管成本和分享监管收益的机制,促进纳税人内部控制制度的完善和培育与内部利益相关者的合作,加强对会计行业的监管,完善会计行业的监管框架和审计咨询相分离的从业原则,协调利益相关者集体理性与个体理性之间的矛盾,建立和谐税收征纳体制。     

食品微生物检验样品采集保存及检验分析

采集和保存样品是食品微生物检验工作的第一步,对后续的微生物检验工作的顺利开展至关重要.食品微生物检验样品的质量和状况对检验结果起着决定性作用.因此,现就食品微生物检验样品的采集、保存、检验过程进行探究,其目的是保障食品微生物检测结果能够真实反映其食品安全现状.     

加强对中外合作办学项目的税收征管

伴随着中国改革开放进程的深入,中外合作办学呈现出加速发展的势头。本文从分析中外合作办学项目的办学形式及项目性质入手,探讨了如何规范和强化对外国教育机构取得的合作办学收入的税收征管。     

SCI收录河北科技大学学术论文的统计分析(2003-2007年)

SCI是衡量一个机构学术水平和科研能力的重要因素,尤其能反映自然科学基础研究的学术水平。笔者以美国ISI公司的Web of Knowledge网络数据库为依据,对2003-2007年间以河北科技大学为著者署名单位被SCI收录及引用的科技论文进行了统计分析,最后提出了增加中国科技论文被收录数和被引用率的一些建议。     

Endogenous cyclical corporate tax burden in China: The role of tax quotas and growth targets

Using data from China Annual Survey of Industrial Firms and addressing potential endogeneity problem, we find that corporate tax burden in China is procyclical during recessions and countercyclical during booms. The cyclicality is stronger for enterprises whose corporate income taxes are levied by Local Tax Bureau (LTB). Procyclicality of corporate tax burden during recessions is larger for enterprises located in county, non-state-owned enterprises (non-SOEs), non-high-tech enterprises and large-medium enterprises. Furthermore, tax quotas and growth targets of local governments enhance procyclicality during recessions and the countercyclicality of corporate tax burden during booms. Tax collection and government spending are important channels through which tax quotas and growth targets affect the cyclicality of corporate tax burden, respectively. This paper provides important policy implications for China during economic recessions.     

Developments in Survey Research over the Past 60 Years: A Personal Perspective

Many developments have occurred in the practice of survey sampling and survey methodology in the past 60 years or so. These developments have been partly driven by the emergence of computers and the continuous growth in computer power over the years and partly by the increasingly sophisticated demands from the users of survey data. The paper reviews these developments with a main emphasis on survey sampling issues for the design and analysis of social surveys. Design‐based inference based on probability samples was the predominant approach in the early years, but over time, that predominance has been eroded by the need to employ model‐dependent methods to deal with missing data and to satisfy analysts' demands for survey estimates that cannot be met with design‐based methods. With the continuous decline in response rates that has occurred in recent years, much current research has focused on the use of non‐probability samples and data collected from administrative records and web surveys.