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美国税权划分制度评析与借鉴 总被引:1,自引:0,他引:1
"UNDP中国促进减贫的财政能力建设"项目赴美培训税收科研课题组 《涉外税务》2007,224(2):31-36
美国的联邦、州和地方三级政府各自拥有属于本级的税权,并在同级政府层面上表现为税收立法权、执法权和司法权三者之间的划分与制衡。本文通过分析美国税权划分的主要特点,对我国税权划分改革提出了若干建议:确定税权划分的法定主义原则、税收立法权划分的指导思想、赋予地方适度税权的具体设想、明确划分中央与地方税收执法权限、建立解决地区间税权争议的协调机制、通过一些制度设计完善税收司法权的行使。 相似文献
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Ricky Yee-kwong Reference to Chan Y. H. Reference to Wong 《International Business Review》1999,8(5-6)
This study examines banks' competitive strategies and their relationship with performance in a highly internationalized banking center, Hong Kong. The factor analysis results have, by and large, provided support to Porter's three strategy typology. Nevertheless, the empirical findings from the cluster analysis and the subsequent inter-group comparison of performances have cast doubt on Porter's stuck-in-the-middle proposition by demonstrating that banks adopting a multi-strategic approach did outperform other strategically monotonous rivals. While the stuck-in-the-middle proposition is grounded in the premise of inherent inconsistencies for pursuing more than one generic strategy simultaneously, the resource-based view and the present empirical findings hint at the feasibility for well-resourced banks to combine apparently incompatible value creating activities in a synergistic way to achieve integrated flexibility and consequently, a sustainable multi-strategic position. It is suggested that this feasibility very much depends on a bank's organizing and coordinating capabilities that are developed and refined through managerial commitment, learning and experience, as well as a careful assessment of various organizational activities and its inter-relationships within the entire business system. 相似文献
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Yau Man Ze‐to Samuel 《期货市场杂志》2008,28(2):155-181
This study develops a new conditional extreme value theory‐based (EVT) model that incorporates the Markov regime switching process to forecast extreme risks in the stock markets. The study combines the Markov switching ARCH (SWARCH) model (which uses different sets of parameters for various states to cope with the structural changes for measuring the time‐varying volatility of the return distribution) with the EVT to model the tail distribution of the SWARCH processed residuals. The model is compared with unconditional EVT and conditional EVT‐GARCH models to estimate the extreme losses in three leading stock indices: S&P 500 Index, Hang Seng Index and Hang Seng China Enterprise Index. The study found that the EVT‐SWARCH model outperformed both the GARCH and SWARCH models in capturing the non‐normality and in providing accurate value‐at‐risk forecasts in the in‐sample and out‐sample tests. The EVTSWARCH model, which exhibits the features of measuring the volatility of a heteroscedastic financial return series and coping with the non‐normality owing to structural changes, can be an alternative measure of the tail risk. © 2008 Wiley Periodicals, Inc. Jrl Fut Mark 28:155–181, 2008 相似文献
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Issues concerning national development people''''s lives are always regarded as the most importance at the People''''s Congress. At this year''''s People''''s Congress a series of issues including GDP growth investment of fixed assets real estate prices energy saving reduction of polluting emission energy consumption etc. have attracted extensive attention.…… 《中国对外贸易(英文版)》2007,(5):5-7
Issues concerning national development and people's lives are always regarded as the most importance at the People's Congress. At this year's People's Congress, a series of issues, including GDP growth, investment of fixed assets, real estate prices, energy saving and reduction of polluting emission, energy consumption, etc., have attracted extensive attention. 相似文献
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刘琳 《全球科技经济瞭望》2014,(5):64-68
中国拥有全球最大的环境监测市场,但是,由于外商垄断智能传感器等关键技术,长期以来"二八效应"十分明显。江苏南京埃森环境技术公司承担科技部国际科教合作专项《烟气节能减排智能传感全流程监测技术联合研究》,通过引进美国先进的智能无线传感监测核心技术,填补国内空白并取得自主知识产权,先后推出一系列适应中国市场的产品,如,用于NDIR水分干扰补偿研究的高温湿度发生器测试装置等,提升了自身实力,成为国际合作的最大受益者。 相似文献
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2010年,兵团广大干部职工在兵团党委、兵团的正确领导下,以邓小平理论和"三个代表"重要思想为指导,深入贯彻落实科学发展观,全面落实兵团党委六届五次、六次全委(扩大)会议各项工作部署,紧紧抓住中央新疆工作座谈会支持新疆和兵团大建设、大开放、 相似文献
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近年来,贸易顺差过大和外汇储备增长过快已成为影响我国国际收支平衡的主要矛盾;而一般贸易由逆差转为顺差并呈现较快增长势头,已成为我国贸易顺差的重要组成部分。该文以辽宁为例,在深入调研的基础上,对一般贸易顺差的构成及其影响因素进行了综合分析,并提出了促进一般贸易腱康发展和实现国际收支基本平衡的几点建议,以期对相关政策的调整提供参考。 相似文献
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随着人民币汇率弹性的逐步增强,汇率风险的防范问题已日显重要,外汇衍生品市场的发展继而成为我们关注的焦点。文章介绍了湖北省远期结售汇业务的发展现状及成因,从供求关系、交易方式等角度分析了当前制约业务发展的因素,并从鼓励金融创新和进一步完善汇率形成机制的角度,提出相应的市场发展建议。 相似文献
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