新时期私营、个体经济税收政策与制度的变迁

20世纪80年代中期,随着一部分个体经营者先富裕起来,个人收入差距明显加大,党和政府开始注意运用税收手段(主要是所得税)调节个人收入差距。1994年税制改革统一了不同所有制的内资企业的所得税,由于政策导向明确,非公有制经济与公有制经济的税收差别逐步减少,逐步重新确认了公平税负的原则——社会主义市场经济中的税收基本原则。近年来内外资企业所得税率的统一,进一步体现了这一原则的精神。     

‘Rearranging the ground’:1 public and private space in Belfast,Northern Ireland

This article examines imaginings and uses of place in the city of Belfast which challenge the conventionally gendered and sectarian place discourses dominating politics and society in Northern Ireland. These alternative imaginings are articulated in two artworks, ‘Home’, by Mary McIntyre, and ‘Street Signs’, by Aisling O'Beirn. I present readings of these pieces with reference to concepts of public and private which signify through socio-political, geographical and psychological orderings of space. Focusing on the construction of public and private space allows me to approach the issue of sectarian territorialisation in Belfast obliquely, while recognising its physical and psychological potency and the complexity of its operations; further, it facilitates the exploration of how gender and memory are made to matter spatially, in general and specifically in Belfast. This analytical perspective clarifies certain exclusions and oppressions inherent in the framing of space, but also offers understandings of how these may be destabilised, allowing unorthodox or marginal identities and practices to emerge as co-constituents of space.     

浅析先占取得制度之构建

先占取得制度作为原始取得的一种方式,有着深厚的历史渊源和确立价值,当今世界很多国家的民事立法均不同程度地使这一制度得以体现。可见,其作为取得无主财产所有权的一种手段仍具有较强的实用性。而我国的这一制度却长期为国家公权所取代,致使私权得不到有效保护。尤其是在新近出台的《物权法》之中,这项制度也没有被确立,这对于我国民法的完善不能不说是一个遗憾。今后,在我国民事立法中应填补这项空白,以维护其私法本色。     

Reciprocal Repossession: Property as Land in Urban Australia

Repossession of land by Indigenous people is commonly understood as a legal act that unfolds within the confines of state apparatuses. But for many Indigenous urbanites, legal repossession is both impossible and irrelevant due to their histories of dispossession and dislocation. Moreover, while land repossession in Australia is predominantly non‐urban, I demonstrate that land is also reclaimed within cities. Urban repossession of land, considered here as reciprocal rather than legal, challenges the model of private ownership by asserting a territorially transferable relationship to property as land. The order of property entrenches Indigenous people's dispossession by demanding immobility as precondition to ownership and rendering Indigenous urbanites all “too mobile”. Against this framing and the liquidation of their lands as capital, Indigenous people practice reciprocal forms of repossession that challenge both liberal and traditional meanings of ownership. This helps retrieve urban Indigenous subjectivities while compelling partial relinquishment of non‐Indigenous properties.     

Gender and Mahalle (Neighborhood) Space in Istanbul

Studies of gender have an important place in studies of Turkey because the discourses of Islamism and secularism, and modernity and tradition, make the bodies and practices of Turkish women the site of debate. However, few studies have used a spatial analysis to examine the production of gender in daily life. This article is simultaneously a study of how gender is produced through space and of the creation of various kinds of spaces in an Istanbul mahalle (neighborhood). The mahalle is the space of intimate daily life in the Turkish urban context, and narratives of and ways of life in the mahalle articulate competing notions of what it means to be a woman in Turkey. This study of gender and mahalle space reveals the linkages between space and gender to be multiple and shifting and the boundaries between private and public spaces to be fluid. Furthermore, this reading of gender and urban space, when brought back to the Turkish context, also contributes to research which interrogates the idea of modernity at the core of national identity in Turkey, of which gender is a central and constitutive element.     

论清代史馆修史、幕府修史及私家修史的互动

在清代,史馆、幕府和私家这三类修史形式一直是并存发展的。在治史范围和思想倾向上,三者有明显差异,史馆基本上垄断了国史和当代史的纂修,幕府修史的范围则随着政治环境和幕主个人兴趣的变化而变化,私家修史对社会变迁特别敏感,其研究范围往往最能体现时代特点。同时,这三类修史形式又因为幕主的政治身份和学人们的流动而发生联系,从而使不同的史学思想、修史理念在之间传播、交流。在具体的修史活动中,三者一直处在互动状态,史馆修史或刺激、或打压幕府、私家的修史活动,始终处于主导地位,决定着幕府、私家修史的盛衰消长,而幕府、私家修史在某种程度上也迫使官方不断调整修史政策,以适应社会的变化。     

我国"长三角"地区民营资本投资旅游业研究

近年来,我国长三角地区民营旅游经济发展迅猛,成为该区域旅游业发展的一大特点.本文选取了长三角39家涉及旅游业务的大型民营企业为研究样本,基于它们近10年来的投资资料,分析了长三角民营资本投资旅游业的特点,论述了民营资本投资旅游业的环境以及发展趋势.     

Housing Regeneration and the Private Finance Initiative in England: Unstitching the Neoliberal Urban Straitjacket

Abstract: This paper responds to recent debates in human geography about ideal‐type versus contingent neoliberalism, or what Gibson‐Graham conceptualises as “strong” vs “weak” theory, by offering some reflections from an in‐depth study of the private finance initiative (PFI) in England. It first introduces the history and purpose of the PFI as the Labour government's flagship public–private partnership (PPP) approach to public infrastructure modernisation. It then critically analyses its use in inner‐city regeneration through a case study of a PFI housing scheme in the northern English city of Leeds. The paper argues that, when seen through the lens of “strong theory”, a PFI appears to be a consciously designed “neoliberal straitjacket” intended to lock‐in gentrification‐based regeneration at the neighbourhood level, guarantee long‐term profits to (finance) capital, and create powerful privatising and marketising pressures across the local public sphere. However, it is equally possible to construct a preliminary “weak theory” of the PFI that unhides its inherent contradictions and shows how everyday activism by local community actors can successfully influence and contest how neoliberalism is rolled out on the ground.     

Is it really bridging the gap? Fiber internet's impact on housing values and homebuyer demographics

Fiber internet expansion represents a path to improved economic vitality for Americans, but it is unclear who benefits from it and by how much. We examine the effects of subsidized fiber internet expansion on home prices and homebuyer demographics using data from Wisconsin and an IV approach to correct for fiber network endogeneity. We find fiber internet increases urban and rural housing values by 1.83% ($3,462) and decreases the likelihood a homebuyer is white by 2.88%, but in urban areas only. Fiber internet therefore does not appear to drive minority homebuyers away but may contribute to the urban-rural racial divide.     

1966～1976年我国个体私营经济政策述评

1966～1976年间,我国对个体私营经济采取了严格限制的政策,至1976年底,私营经济在我国已经绝迹,个体经济也微乎其微,全国城镇个体工商业者只剩下19万人,仅为1966年的12.2%.此外,由于这期间对自留地、家庭副业、集市贸易的限制政策,扼杀了农村经济的生机和活力.