排序方式: 共有314条查询结果,搜索用时 31 毫秒
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Terje Colbjørnsen 《International Journal of Cultural Policy》2013,19(3):326-343
This article addresses reduction of or exemption from value added tax (VAT) as a cultural- and media policy instrument and analyses the VAT policies on ebooks within the European Economic Area. Examining an area of media and policy studies that is largely overlooked, the article is partly an empirical analysis of VAT policies and partly a discussion paper raising issues applicable to other media sectors and of political and societal relevance. Section 1 of the article conceptualises VAT reduction/exemption as a media and cultural policy tool within national and supranational policy frameworks. Section 2 gives a comprehensive overview of the application of VAT on print books and ebooks in Europe and discusses some consequences of the concrete taxation practices. Section 3 reports and discusses initiatives to alter the European VAT policies on digital media and cultural products and services. 相似文献
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曹雪芹在创作《红楼梦》的过程中吸收了丰富的神仙思想及其象征性元素,并对之进行了想象性和艺术性的再创造,拓展和深化了神仙思想的审美尺度和思想内涵.曹雪芹借仙山、乐园和游仙等神仙思想及其信仰的各种文化因子,建构了全书整体的叙事框架和结构模式,形成了独特的情感氛围和价值取向.在对待神仙思想的态度上,曹雪芹既批判了神仙思想中虚幻、荒诞和偏颇的成分,也对神仙思想所倡导的独立自由的精神世界充满向往,成为其塑造环境和人物形象的内在动力.《红楼梦》既赋予神仙思想以审美色彩,同时也提升了自身的艺术价值.曹雪芹吸收神仙思想中的积极因素进行创作与民族文化心理有关. 相似文献
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我国旅游服务业营业税改增值税的影响机理及影响状况研究 总被引:1,自引:0,他引:1
营业税改增值税是我国实施结构性减税政策的重要改革方向。上海已经开始试点,试点范围将由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东、厦门和深圳10个省、直辖市、计划单列市,并将选择部分行业在全国范围试点。未来,营业税改增值税很可能向旅游服务业推广。在上述背景下,需要研究下列前沿性理论问题:我国旅游服务业营业税改增值税的影响机理是什么?我国旅游服务业营业税改增值税的影响状况是什么?本文运用不同税收特点及影响分析理论,探讨了我国旅游服务业营业税改增值税的影响机理,并通过对上海典型旅游企业的调查研究,分析了我国旅游服务业营业税改增值税的影响特点与影响状况。针对我国旅游服务业营业税改增值税的影响特点与状况,提出了我国旅游服务业营业税改增值税税率与存量固定资产进项税抵扣等的建议。 相似文献
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《Eurasian Geography and Economics》2013,54(1):95-111
A noted economist and observer of post-Soviet affairs presents a study probing the influence of high oil prices on Russia's GDP growth. The paper analyzes the contributions to the country's GDP by sectors of origin and final use, and pays special attention to the influence of trade margins produced by oil and gas but recorded and placed by Goskomstat Rossii in Russia's trade sector. The author's interpretation of statistical data released by Goskomstat Rossii as well as by Russian customs authorities enables him to conclude that the present-day economic boom in Russia can be characterized as consumption-led growth fueled by oil and gas export revenues. Journal of Economic Literature, Classification Numbers: C67, C82, E23, L71, Q43. 2 figures, 10 tables, 20 references. 相似文献
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李计伟 《古籍整理研究学刊》2004,(1):53-59
钱大昕是清代的汉学大师,乾嘉学派的巨子。他在《潜研堂文集》和《十驾斋养新录》中对文字在传统语文研究中的重要作用、《说文解字》的诸多义例、文字学史上的诸多重要人物和重要书籍、俗字等多有精彩论述,对清代文字学尤其是《说文》学的影响是巨大而深远的。 相似文献
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本文较细致地探讨了古籍伪书编撰产生的六类主要意图,并由此展开对不同伪书存在价值的挖掘点思考。 相似文献
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多维度的分析可以为室内设计作品的客观评价提供一个基本框架,也可使室内设计实践者在其作品中的追求有一个价值标准。本文通过分析空间价值的构成信息,解释了空间价值对社会和自然的适应性和包容性,并阐述了空间中哲学与文化的价值体现。 相似文献