社会主义市场经济中的中国税制改革

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。     

日本经济现状的几点思考

从20世纪90年代开始,日本经济就忍受着失去方向感的痛苦。它不是首先把国家转变为全球经济的一部分,同时得到全球化的好处,而是希望某些行业作为一个全球化的后院来为世界的其他地方服务,不考虑从整体上让国家融入世界经济之中。日本希望自己的新经济高速发展,却不愿意对全球空间开放,也不愿意放弃其经济的旧的习惯领域。因此日本经济错过了最好的发展时机,在衰退的循环中一直走不出来。日本的教训很值得我们进一步研究。     

Subsidiary impact on host-country economies--the case of foreign-owned subsidiaries attracting investment into sweden

This paper examines the impact of foreign-owned subsidiarieson their surrounding host-country economies, focusing particularlyon investment attraction. To explain such subsidiary impact,we develop a LISREL-model including four interlinked constructs:(a) the dynamism of the host-country business environment withinwhich the subsidiary unit is active; (b) the control strategiesof corporate headquarters; (c) quality of subsidiary competencies;and (d) the formalized mandate provided by headquarters forcertain subsidiaries to become centers. Based on the model,six hypotheses are formulated, and tested in a LISREL-analysison a set of data containing information on foreign-owned subsidiariesin Sweden. The results show that the dynamics of the host-countrybusiness environment positively impact on the foreign-ownedsubsidiary competence development and play a fundamental rolein deciding whether such units will impact on the investmentattraction in the host economy.     

Pottery politics: Late Classic Maya palace production at Motul de San José, Petén,Guatemala

Archeologists often rely heavily on stone monuments, architecture, settlement patterns, and written texts to reconstruct ancient political systems. In this paper we focus on the role of polychrome pottery as both a reflection of and critical component in the production of power relations. We present rare direct evidence of polychrome pottery production recovered from the Maya site of Motul de San José, the presumed Late Classic (ca. 600–900 AD) capital of the epigraphically-recognized Ik’ polity. Our contextual analysis of production debris and tools complement on-going polychrome vessel style and chemical analyses of Ik’ Style polychrome vessels to suggest that Motul de San José’s royal court was an important center in the manufacture of Ik’ Style polychrome pottery. These elaborate vessels indexed the political history, power, and networks of the Ik’ polity. By combining archeological, iconographic, and epigraphic data of polychrome pottery, we shed light on Motul de San José’s internal political-economic dynamics as well as its macro-political alliances and tensions with other polities.     

Greening America's Skylines: The Diffusion of Low-Salience Policies

The diffusion literature is replete with examples of highly salient policies spreading across subnational governments. However, low-salience policies that do not benefit from a groundswell of public opinion also spread across jurisdictions in patterns that appear similar to those of other, more well-known policy ideas. This research is an investigation of the mechanisms that propagate low-salience policies. I analyze the adoption of the U.S. Green Building Council's (USGBC) Leadership in Energy Efficient Design standard across 119 U.S. cities from 2000 to 2008. The investigation indicates that a knowledge broker, in this case the USGBC, occupies critical roles in linking a low-salience policy to a broader set of widely held societal values, developing a common policy vocabulary, providing a base policy that jurisdictions may freely adapt, and creating a diffusion infrastructure by acting as a communication hub for existing and interested jurisdictions to discuss innovations and progress.     

Fate of the ash hurley in a global economy

The Irish sport of hurling, which pre-dates written history, has traditionally been played with an ash hurley shaped by a local craftsman known as a hurleymaker. Hurleymaking has always been an Irish practice, but now finds itself threatened by a global economy, an inconsistent supply chain, and synthetic manufacturing.     

论岩画阐释中的多元视界

岩画意义的解释经常会出现望图生义或者恣意猜度的现象,导致学术界对岩画的解释产生了偏见。为了避免这种情况,在解读岩画的时候应当充分考虑各种可能的因素,如岩画所处的环境,岩画自身之间的关联,岩画产生地所呈现出来的地方性知识,其他学科的支持等。     

金融危机对青海地方税收的影响及对策

由美国次贷危机引发的全球金融危机,给我国经济发展带来了一定影响,进而对地方税收也产生了较大影响。本文结合青海实际,首先分析了金融危机背景下青海地方税收呈现的主要特点;进而从不同角度深入分析了影响青海地方税收增减的主要因素;最后提出了金融危机背景下促进青海地方税收增长的路径选择等。     

“十二五”时期青海省加快发展绿色经济问题研究

面对全球绿色发展浪潮和新一轮经济转型的机遇和挑战,青海省如何在制定和落实＂十二五＂规划过程中加快推动绿色经济发展,在更高层次上实现经济、社会与生态可持续发展,成为一个亟待研究和解决的重大现实问题。基于此,本文探讨了＂十二五＂时期青海省加快发展绿色经济的新思路、新路径,以期为政府决策提供相关的参考依据。     

1965年中国设立的两个特区

<正>在20世纪60年代前期进行的经济调整过程中,中国共产党和政府采取了许多特殊而有效的措施,完成了国民经济调整的任务,度过了困难时期。在调整后期,中国试图在经济管理体制上找出一条新路,改变统得过多过死的局面。为了照顾特殊地区的发展,1965年先后设置了安达特区和攀枝花特区,成为这个时期计划工作中的亮点。一、开发大庆油田与设立安达特区