从《张家山汉简》谈汉初的户赋与户刍

本文从《张家山汉简》所出汉初法律条文着手,对汉初户赋和户刍的性质进行了细致分析,指出二者是一种特殊性质的户税,具有税率很轻的特点。由此,进一步探讨了汉代户税的演变过程,认为文景与武帝时期社会状况的变化是导致汉代户税不断加重又突然消失的重要原因。     

关于我国环境税收法制建设的思考

随着我国经济发展步伐的加快,环境污染问题也日益严重,而我国现行环境税费制度存在较多问题,不能很好地起到防治污染、保护环境的作用。本文在分析我国设立环境税的价值基础上,探讨了我国环境税收方面存在的诸多问题并提出相关法律对策。     

Platform cache encampments: Implications for mobility strategies and the earliest ancestral Apaches

Abstract

The Hormiguero site is a large mountainside Apache residential site in the Peloncillo Mountains of southern Arizona that lies in the heart of historically documented Chiricahua Apache territory. It represents an encampment at an important caching location, a category of residential site that has not been previously described archaeologically. Ethnographic data are enlisted to understand this unique type of Apache residential site and a previously unknown cache form—the platform cache. Archaeological evidence is combined from a number of sites with caches like those at Hormiguero to interpret aspects of cultural identity and chronology including the presence of ancestral Apaches in southern Arizona as early as the 14th century a.d.     

The Ohio Data Archives

The Ottoman government obtained current information on the empire's sources of revenue through periodic registers called tahrir defterleri. These documents include detailed information on taxpaying subjects and taxable resources, making it possible to study the economic and social history of the Middle East and eastern Europe in the fifteenth and sixteenth centuries. Although the use of these documents has been typically limited to the construction of local histories, adopting a more optimistic attitude toward their potential and using appropriate sampling procedures can greatly increase their contribution to historical scholarship. They can be used in comprehensive quantitative studies and in addressing questions of broader historical significance or larger social scientific relevance.     

虚拟社区信息流导引现实社区人流的特征——以杭州市智能居住小区网站为例

虚拟社区的广泛应用已给现实社区带来了多方面的深刻影响。其中一类虚拟社区与现实社区已逐步融合,并形成了半虚拟半现实的社区结构,城市智能居住小区即属于这种情况,它为地理学研究虚拟社区问题提供了参考对象。本文的研究目的是为了揭示虚拟社区信息流对现实居住社区人流导引作用的特征。在对国内外研究进行回顾后,以杭州市智能小区为例,分析了其网站信息流导引人流的两点表现-存在性与同质性。研究发现虚拟社区对现实居住行为的导引是客观存在的,其中网站智能性在导引中发挥了巨大作用;而受影响人群的同质化是虚拟社区信息流对居住人群导引的突出特征。     

公安县农村居民点用地分布影响因子评价——基于GWR的空间异质性分析

以湖北省公安县为研究区域,采取地理加权回归模型(GWR)以及构建综合影响分析模型,借助Arc GIS10.0空间分析功能,选取影响农村居民点用地分布的地形、河流、交通、人口密度、基本农田、水源保护区、自然保护区作为地理影响因子,分析每类因子影响下的公安县农村居民点用地空间异质性,以及各类因子对用地分布的综合影响程度。结果表明:①地形、河流、交通、人口密度、基本农田、水源保护区、自然保护区等地理因子深刻影响公安县农村居民点用地分布;②从地理因子的综合影响来看,公安县农村居民点用地可划分为极度影响、重度影响、中度影响、低度影响、较弱影响5种类型区;③未来农村居民点的用地整理与居民点布局的调整需要充分考虑各类地理因子的影响及其综合作用,促进农村居民点用地的集约、节约利用。     

宋代桑税考论

宋代桑税肇端于晚唐和五代十国时期,除与桑蚕业、丝织业和商品经济的发展有关以外,唐宋之际两税法制度的变迁是其产生的主要原因。在宋代赋税体系内,桑税是国家正税的重要组成部分,其征税方式北方以桑功计量,南方则依据桑地征收。桑税的出现是土地作为征税对象进一步细化的结果,也是宋代两税区别于唐代两税的一个重要特征。     

Divided Post‐Soviet Small Cities? Residential Segregation and Urban Form in Leninogorsk and Zyryanovsk,Kazakhstan

This paper maps and analyses ethnic and socio‐economic residential segregation in two small post‐Soviet mining and enrichment cities in Eastern Kazakhstan, Leninogorsk and Zyryanovsk. The study is based on data collected by the author in collaboration with the Eastern Kazakhstan oblast' statistical authority in an extensive questionnaire survey carried out during January 2001. The paper investigates the linkages between the physical spatial structure of small post‐Soviet cities and the socio‐spatial landscape that has unfolded in their context, and attempts to identify the principal factors that underlie the observed segregation patterns.     

国内外城市居住空间研究的回顾与展望

住宅作为城市的重要职能和城市空间结构的重要组成部分,长期以来地理学、经济学、社会学、政治学等不同学科的学者一直关注城市居住和相关理论的研究。本文在全面阐述西方居住空间研究的理论、方法、研究领域和研究成果的基础上,对我国有关城市居住空间的研究领域和研究进展进行回顾,并展望有待进一步深化研究的领域。     

刍议税务稽查体制的改革与创新

现行的税务稽查体制还存在着一些不足,与社会主义市场经济的要求尚有一定的差距。因此,必须着眼于时代要求,进一步加快税务稽查体制的改革与创新,提高税务稽查工作的效率和质量。