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社会主义市场经济中的中国税制改革 总被引:2,自引:0,他引:2
1992年,具有伟大历史意义的中国共产党第十二次全国代表大会确定了中国经济体制改革的目标是建立社会主义市场经济体制。为此,中国于1994年实施了新中国成立以来规模最大、范围最广、内容最深刻的一次税制改革。经过这次税制改革和9年来的逐步完善,中国已经初步建立了适应社会主义市场经济体制需要的税收制度,对于保证财政收入、加强宏观调控、深化改革、扩大开放、促进经济与社会的发展起到了重要的作用。回顾1992年以来中国税制改革、发展的情况,目的在于真实地反映11年来中国税制发展的历程和取得的成就,总结经验,为今后中国税制的进一步改革与发展提供借鉴。 相似文献
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《Eurasian Geography and Economics》2013,54(1):57-86
Two economic geographers survey the changing trends of China's outward foreign direct investment. Based on materials derived from original field work as well as published studies, they shed light on the major mechanisms through which mainland China's leading firms have successfully ventured abroad, as evidenced by proposed or realized acquisitions of significant corporate entities in the United States, Africa, Europe, and elsewhere in Asia. The authors argue for a political-economy approach to understanding "globalizing China," a complex phenomenon whereby the Chinese state is strategically and intricately enmeshed with the corporate interests of its leading business firms. Journal of Economic Literature, Classification Numbers: F23, L21, L22, M16. 3 figures, 3 tables, 128 references. 相似文献
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《Eurasian Geography and Economics》2013,54(3):275-300
A U.S.-based economic geographer and observer of China's economy examines the rapid expansion of the country's largely overlooked service sector, at both the national and regional levels. A particular focus of the author's research is on identifying regional variations in the development of services within the country and exploring some of the more important contributing factors. Based on the findings, the paper also discusses structural shifts that occurred in China's regional economies, disclosing inter alia that inequality in the contribution of services to GDP did not follow the same trajectory as that of employment in services. Journal of Economic Literature, Classification Numbers: L800, O180, P230. 6 figures, 4 tables, 82 references. 相似文献
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Regulating Investment Abroad: The Political Economy of the Regionalization of Singaporean Firms 总被引:1,自引:0,他引:1
Henry Wai-chung Yeung 《对极》1999,31(3):245-273
This paper attempts to understand the regionalization of national firms from Singapore within the methodological construct of the regulationist perspective. It aims to demonstrate the usefulness of some concepts in the regulationist perspective for explaining restructuring processes in developing countries, and to evaluate critically the role of some of these concepts—such as regimes of accumulation and modes of social regulation—in illuminating the internationalization of capital through transnational corporations and their associated foreign direct investment. In particular, the paper argues that Singapore's export-led regime of accumulation manifests inherent contradictions in its dependence on foreign capital, the domination of the domestic economy by state-owned enterprises, and the relative underdevelopment of indigenous entrepreneurship. While this accumulation process was embedded in an earlier set of social and institutional mechanisms, its contradictions and tensions were not appropriately regulated and contained. When Singapore experienced two major external economic crises in the mid-1970s and 1985, these shocks and their internal tensions triggered a continuous process of economic restructuring regulated by a distinct combination of social and institutional mechanisms, or "fixes." One such institutional fix in recent years has been the promotion of the regionalization of Singaporean firms through the social regulation of local labor markets and the state-led establishment of institutions to facilitate the regionalization drive. 相似文献
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The authors analyze structural shifts in the industry of Eastern Europe, resulting from priority development of heavy industry, particularly machinery and chemicals. They describe new trends in economic location such as industrialization of once underdeveloped areas and the increasing tendency to locate new industrial projects in international boundary zones on the basis of an international division of labor. 相似文献
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地方税制是国家税收制度的组成部分 ,国家进行税制调整常引起地方税制的变化 ,税制调整又与财政体制的变化相关联。由于地方税制是以中央与地方分财权为前提 ,因此确立什么样的中央与地方的财政分配关系直接决定着地方税制是否存在 ,以及地方税制的存在形式。财政体制发生变化 ,地方税制必然随之变化 ,税制调整和财政体制调整往往是交织在一起的。文章在回顾与总结我国税收制度发展和改革历程的基础上 ,探讨了地方税制产生和发展以及运行的一般规律 ,并对进一步完善地方税体系 ,使地方税收活动规范化、民主化、科学化提出了设想 相似文献
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《Eurasian Geography and Economics》2013,54(8):628-631
A senior American specialist on the oil and gas industry of the Russian Federation comments on the flow and taxation of Russian crude oil and natural gas export revenues. The comments supplement the preceding paper by Professor Shinichiro Tabata, adding instructive detail on long-distance transportation, internal pricing policies of Gazprom, and selected references to the location of deposits in relation to exports. Journal of Economic Literature, Classification Numbers: F14, H20, Z43. 5 references. 相似文献
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Using an Evolutionary Algorithm in Multiobjective Geographic Analysis for Land Use Allocation and Decision Supporting
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Zohreh Masoumi Jamshid Maleki Mohammad Sadi Mesgari Ali Mansourian 《Geographical analysis》2017,49(1):58-83
Usually, allocation of resources is an optimization problem which involves a variety of conflicting economic, social, and ecological objectives. In such a process, advanced geographic analyst tool for manipulation of spatial data and satisfaction of multiple objectives is essential to the success of decision‐making. The present research intends to demonstrate the application of a multiobjective optimization method based on NSGA‐II 1 (we call it HNSGA‐II), along with Geographical Information System (GIS) 2 to select suitable sites for the establishment of large industrial units. Having defined the elements of HNSGA‐II for the site selection of industrial units, the method is tested on the data of Zanjan province, Iran, as the case study. The results showed that the proposed approach can easily find a variety of optimized solutions, giving the decision‐makers the possibility to opt for the most propitious solution. Using this method, the achievement level regarding each objective function can be studied for any of the nondominated solutions. 相似文献
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Niamh Hardiman 《政策研究杂志》2000,28(4):815-842
Income tax is the largest single means of generating revenue in modern states, and its impact is felt by virtually all members of society. How it is levied is therefore a matter of the highest political significance. Yet countries vary greatly in the manner in which they allocate the burden of paying income tax. In Ireland, the profile of income tax has changed dramatically throughout the course of economic modernization, since about 1960. By 1980 it was generally agreed that employees were carrying too much of the burden, especially those on fairly low incomes. Steady growth in recent years has enabled governments to cut tax rates while still bringing in rising revenue. But shifting the distribution of tax has proved very difficult, and tax reform has tended to favor the wealthy most. This article draws on comparative political science literature to highlight the political and institutional variables relevant to explaining these trends.
"The Chancellor of the Exchequer is a man whose duties make him more or less of a taxing machine. He is entrusted with a certain amount of misery which it is his duty to distribute as fairly as he can" (Robert Lowe, Viscount Sherbrooke, (Liberal), Hansard, 1870, April 11, col. 1639). 相似文献
"The Chancellor of the Exchequer is a man whose duties make him more or less of a taxing machine. He is entrusted with a certain amount of misery which it is his duty to distribute as fairly as he can" (Robert Lowe, Viscount Sherbrooke, (Liberal), Hansard, 1870, April 11, col. 1639). 相似文献
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Geographic Aspects of Population Aging in the Russian Federation 总被引:2,自引:0,他引:2
《Eurasian Geography and Economics》2013,54(5):325-347
An American demographer specializing in the former USSR and Russia examines the demographic aspects of aging and the age structure of Russia's population across its regions, covering urban versus rural areas, and ethnic homelands versus non-ethnic (Russian) regions. The paper also assesses the implications of aging for Russia's pension and electoral systems, by examining regional differences in the real value of pensions and the emergence of a rather durable, conservative "red belt" strongly correlated with older, more agrarian, and rural populations. A final section examines the future of aging in Russia using recent population projections by Goskomstat Rossii demographers. Journal of Economic Literature, Classification Numbers: J10, J11, J14. 10 figures, 2 tables, 39 references. 相似文献
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东德是由于经济的失败才最终不得不自愿被西德接管,这个失败虽然系多种因素导致,但根本还在于经济体制。可是,计划体制本身还不是最终根源所在,问题的关键在于脱离经济规律地计划和将经济问题政治化。西德市场经济体制中也有不少计划经济的成分,但由于按照经济规律办事,没有过度将经济问题政治化,因而表现出坚强的生命力。 相似文献
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我在中国社会科学院经济研究所和《中国经济史研究》编辑部于6月13日召开的“中国历史上的商品经济”研讨会的第二次会上,有个发言,题目是:“我国秦汉商品经济及其与社会生产、社会结构变迁的关系”。 相似文献
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Wim Carton 《对极》2019,51(3):750-769
Models suggest that climate change mitigation now depends on negative emissions, i.e. the large‐scale removal of carbon dioxide from the atmosphere. This assumption has been criticised in the climate policy literature for being unfeasible and unjust. This article asks how critical scholars can make sense of, and contribute to these debates. It suggests that negative emissions can be conceived of as a spatiotemporal fix that promises to defer the devaluation of fixed capital. But the negative emissions example also challenges us to broaden our conception of how the socioecological contradictions of capitalism can be “fixed”. I outline three ways in which it does this by highlighting the significance of a predominantly temporal fix, the role of hegemonic, sociopolitical interventions involving multiple actors, and the possibility of safeguarding existing production processes. I conclude that spatiotemporal fixes to climate change should be seen as part of a wider political economy of delay in devaluing carbon‐intensive accumulation processes. 相似文献
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This paper examines the innovation strategies driving Asian firms' investment in the US based on the resource-based model of knowledge. Specifically, it is shown that Asian firms' competitive advantage revolves around their ability to capture rents through a series of technological and marketing capabilities that collectively constitute the firms' knowledge resource base. The process of learning is documented by shedding light on the major sources of knowledge acquisition that enhance technological capabilities internally and externally. Specifically, this empirical research, based on a large-scale quantitative survey of Taiwanese, South Korean, and Singaporean firms in the US that was conducted between 2003 and 2004, shows that the firms in industrializing Asian economies (henceforth the IAFs) are directly investing in the US and setting up R&D operations there to acquire knowledge that enables them to become more innovative. A variety of technology sourcing strategies practiced among these IAFs was found, depending on their firm-specific variables (e.g. size and sector) and their prior technological capabilities. The types of technology and knowledge sources also go beyond conventional technological know-how to embrace the entire production chain from manufacturing technologies to expertise in marketing and distribution. 相似文献
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A. M. Berlyant 《Eurasian Geography and Economics》2013,54(7):472-482
The basic problem of statistical indicators of the degree of correspondence between geographic phenomena is that they are not sufficiently differentiated from place to place. There is a need for special maps of interrelations showing the correspondence of spatial distribution of two or more related phenomena. Five techniques are proposed: (1) The delimitation of regions distinguished by varying degrees of correspondence; (2) the compilation of cartograms of interrelations; (3) the compilation of maps of isocorrelates; (4) the compilation of maps of deviation from a regression; (5) the compilation of contour-entropy maps. The author thus expands on the 1957 paper of Robinson and Bryson on a method for describing quantitatively the correspondence of geographical distributions. 相似文献
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I. P. Gerasimov 《Eurasian Geography and Economics》2013,54(1):27-38
The author discusses the contribution that Soviet geography can make in solving broad problems of transformation of the natural environment. He cites as examples the Caspian problem, the problem of the surplus moisture of the West Siberian plain, the problem of Central Asian irrigation, the problem of snow-cover control, and the problem of altering the over-all water balance of a given area for the benefit of man. 相似文献