论民国时期的营业税税率与税负

营业税是民国时期从西方引进的一种现代税收制度,随国家政治与社会经济形势的变化而不断调整。作为税收制度的核心要素,民国时期营业税税率经历了从北洋政府时期的定额税率向南京政府时期的比例税率的转变。在南京国民政府的分税制体制下,地方营业税税率设计存在差别比例税率和单一比例税率两种模式。抗战和内战期间,国民政府逐步统一及大幅提高营业税税率以增加财政收入。营业税纳税人实际税负的增加是税率因素与非税率因素共同作用的结果。民国时期营业税在成为政府重要收入来源的同时,也给工商业经济和普通民众带来沉重的税收负担。     

China’s Exchange Rate Policy Making: International Pressures Meet Domestic Politics

With China’s economic rise and in particular its massive international trade surplus with the rest of the world, the exchange rate of its currency has come under increasing scrutiny in the new millennium. Based on a critical review of existing International Political Economy (IPE) theoretical approaches on exchange rate politics – the Innenpolitik approaches and the international-domestic interaction approach – this paper argues that two-level game theory is a suitable tool for explaining the development of China’s exchange rate policy. By specifically examining the external factors and domestic sources of China’s exchange rate policy, this paper develops a complete analytical framework in which China’s central decision makers are understood to strive to reconcile international pressures and domestic bargainers when making decisions on exchange rate policy. After offering a theoretical review, revision and synthesis, the paper provides an empirical study of China’s 2005 exchange rate reform to specifically show how international factors played an agenda-setting role in China’s exchange rate policy making and how China’s domestic politics determined the pathway of the exchange rate reform in July 2005.     

Reviews

Books reviewed: Klein, N. ‘No Logo Forster, C. Australian Cities: Continuity and Change Hamnett, S. and Freestone, R. (eds) The Australian Metropolis: a Planning History Marcuse, P. and van Kempen, R. (eds) Globalizing Cities: A New Spatial Order? Gleeson, B. and Low, N. Australian Urban Planning: New Challenges, New Agendas Meyer, B. and Geschiere, P. (eds) Globalization and Identity. Dialectics of Flow and Closure Hall, C.M. Tourism Planning: Policies, Processes and Relationships Inglis, A. Beside the Seaside. Victorian Resorts in the Nineteenth Century Stratford, E. (ed.) Australian Cultural Geographies J. Dargavel and B. Libbis (eds) Australia's Ever‐Changing Forests IV: Proceedings of the Fourth National Conference on Australian Forest History Filer, C. (ed.) Dilemmas of Development: the Social and Economic Impact of the Porgera Gold Mine 1989–1994 Summerfield, M.A. (ed.) Geomorphology and Global Tectonics     

Measured domestication rates in wild wheats and barley under primitive cultivation,and their archaeological implications

Man's (or, more probably, Woman's) first cereal crops were sown from seed gathered from wild stands, and it was in the course of cultivation that domestication occurred. Experiments in the measurement of domestication rates indicate that in wild-type crops of einkorn, emmer, and barley under primitive systems of husbandry: (a) domestication will occur only if they are harvested when partially or nearly ripe, using specific harvesting methods; (b) exposure to shifting cultivation may sometimes have been required; and (c) under these conditions, the crops could become completely domesticated within 200 years, and perhaps only 20–30 years, without any conscious selection. This paper (a) considers possible delays in the start of domestication due to early crops of wild-type cereals lacking domestic-types mutants; (b) examines the husbandry practices necessary for these mutants to enjoy any selective advantage; (c) considers the state of ripeness at harvest necessary for the crops to respond to these selective pressures; (d) outlines field measurements of the selective intensities arising from analogous husbandry practices applied experimentally to living wild-type crops; (e) summarizes a mathematical model which incorporates the measured selective intensities and other key variables and which describes the rate of increase in domestic-type mutants in early populations of wild-type cereals under specific combinations of primitive husbandry practices; (f) considers why very early cultivators should have used those husbandry methods which, we suggest, led unconsciously to the domestication of wild wheats and barley; and (g) considers whether these events are likely to leave archaeologically recognizable traces.     

安徽省旅游经济发展及其对国民经济作用分析

利用1995年至2011年安徽省旅游业发展统计数据分析了安徽省旅游经济发展构成要素。根据贡献率和拉动率的大小分析了旅游总收入、国内旅游收入和国际外汇收入对安徽省GDP的作用,并通过宾馆床位及旅行社数量变化对旅游总收入的弹性分析了旅游要素的效应。研究表明:①安徽旅游收入总体呈跨越式增长,旅游收入波动性比较明显,旅游收入构成上硬性收入(食、住、行、游)比重高,软性收入(购、娱)比重低。②旅游人次呈现快速增加趋势,入境旅游人次波动性较国内旅游人次强,入境旅游人次占总接待人次比重不高,只占1%左右。③无论是贡献率还是拉动率,国内旅游收入对安徽省GDP的影响相较于旅游外汇收入都具有绝对的优势。④旅游总收入对宾馆床位及旅行社数量变化的敏感性大。     

古建维修中砖地面改性桐油钻生试验研究(一)

为克服古建维修中砖地面桐油钻生常有不均匀、易产生油皮、起皮脱落的缺点,并提高其防水性,通过用不同配方钻生液涂刷砖的浸水实验,筛选出最佳改性桐油配方,为桐油50％ WD-1010％ 醋酸丁脂40％。用此配方及有机氟配方和纯有机硅配方钻生砖样的吸水率都较低,而斥水性都较高,且持久性好。表明上述三个配方钻生液也可用于古建屋面及素砖外墙的保护。     

"小泉神话"与日本政治的转型

小泉纯一郎作为近20年来执政时间最长的首相,在日本政坛刮起了一股强劲的“小泉旋风”,或者说带来了“小泉神话”。人们一度曾相信自民党从此将获得“新生”。但好景不常,小泉内阁很快就显露出“末期政权”的症状。小泉的高支持率已成为昨日黄花。这4年来,日本政治发生了深刻的转型。延续半个多世纪的政坛格局、传统政治模式都在酝酿着和正在进行着有可能是脱胎换骨的变化。这是新世纪日本在寻求新的国家定位和国家战略必然伴随的现象,需要引起人们的密切注意。     

人口流动对边境地区人口安全的影响及机制分析

本文关注我国边境人口变动和人口流动状况,着重分析了人口流动对边境人口安全的影响机制,并探讨了边境人口流动的影响因素。研究发现,①边境县域人口总体规模稳中略降,人口增速和增量持续减少;②人口净流出已逐步成为边境人口变动主要因素;③边境人口变动与流动影响程度有明显区域差异。外流风险型地区已出现明显的人口负增长和外流,人口安全缺乏数量和质量保障;相对稳定型地区人口保持低速增长,但其人口净流出水平正不断提高,有向外流风险型转变的趋势;相对封闭增长型地区人口增长较快,但流动性较弱。各类边境地区人口流出流入呈现不同特征,并受到经济、教育、城镇化、民族、政策等不同因素影响。     

中日泡沫经济的几个话题

在我国经济发展过程中有很多地方与上世纪80年代的日本经济相似,这使得我们考虑中国经济会不会重蹈日本泡沫经济破灭的覆辙。通过对比分析,我们得出当前中国经济与日本泡沫经济还存在许多不同的地方。我国应该积极借鉴日本泡沫危机的经验教训,一方面努力治愈经济发展中存在的弊病;另一方面积极探索我国经济发展的路径与方向,保持我国经济稳定持续的发展。     

论黑死病对英国人口发展之影响

黑死病的肆虐对英国人口的发展产生了重大影响。1348~1349年,黑死病迅速席卷英格兰,夺去了30%~40%的人口;更严重的是,此后的人口发展处于长期停滞的状态,而这主要是瘟疫频繁爆发的结果。