电子商务中的电子税务问题

由于电子商务的迅猛发展,推动了电子税务的出现及发展。目前国际上对电子商务相关税务征收作法不一,各国政府为了维护本国利益,采取了不同政策,一般来说是发达国家免税,发展中国家主张征税。借鉴国际先进经验,结合我国现阶段的实际情况,应采取措施,加强对电子商务的税收征管。     

电子商务对传统税制的影响及中国的应对策略

电子商务对传统税制的税制原则、税制要素及税收管辖权造成了冲击,从而造成国家的税收损失。中国应在坚持税收中性和税收效率原则的基础上,完善电子商务工商税务登记制度和相关的法律法规,明确电子商务税收的主客体;同时,要密切国际合作,加强税收征管,以减少和避免国家的税收损失。     

电子商务的税收问题

电子商务作为一种新型的商务运作方式，既给国家带来巨大的税收利益，又对传统的税收体制带来冲击。面对电子商务的挑战，国家应采取相应的税收对策，制定电子商务税收原则和税收措施，以推动电子商务在中国的发展。     

我国应对电子商务国际避税的法律规制

在跨国电子商务快速发展的同时,由于世界各国对其征税问题的研究相对滞后,使其对基于传统交易方式而制定的涉外税收法规产生巨大的冲击。我国税务机关及其相关部门应抓紧对电子商务引发的税务问题进行探讨,从法律规制等各方面做好积极准备,以防止税基的缩减和税收的流失。     

赴加拿大电子商务税收考察报告

本报告简要描述了加拿大税制的基本框架和政府税收的最新政策取向,对电子商务征税研究的国际动态和进展进行了归纳,并从宏观层面对我国电子商务征税对策提出了一些看法。     

简析国际性青年非政府组织及对中国青年工作的启示

国际性青年非政府组织 ,是指当今积极活跃在世界各国各领域的非政府、非赢利的跨国组织。这些组织藉其独特性质和特有的优势 ,在各国的社会经济发展中发挥越来越大的作用 ,引起世界关注。本文将从国际青年非政府组织的发展、性质和特点入手 ,探索国际性青年非政府组织对我国青年工作的启示。     

用政策和措施推进数字化进程

当前,世界科技迅猛发展,世界广播电视已经进入数字化时代。各国政府十分重视广播电视从模拟向数字的转换,并制定了一系列政策和措施推进数字化进程。我国政府提出以信息化带动工业化发展的国     

建议制定国外政治性标志使用法

随着改革开放的不断深入和综合国力的增强,我国与世界各国的联系和交往日益频繁,外商投资企业遍布大江南北,外国商品充盈大小货店,来华观光旅游的外国人随处可见,在我国定居的外国侨民越来越多,外国的政治、经济组织和国际组织也纷纷来华开展各种业务活动或设立分支机构。这些可喜局面的出现,充分说明我国在国际政治和世界经济格局中的地位显著提高,但是也出现了一些令人担忧的现象,外国国家及其政治团体和某些国际组织的旗徽在中国领土上滥用就是其中之一。制定国外政治性标志使用法势在必行稍加留意,就不难发现:一些进口商品的包装物上除印有生产     

加入WTO给政府带来的挑战及其应对策略

加入世贸对我国政府行为和政治体制改革提出了挑战。WTO的主要原则是规范各国的政府行为,如果政府行为不调整,企业也就无法真正加入世贸。为此,政府应尽快调整与WTO不适应的行业政策和地方法规,应积极推进外贸、金融、税收等部门的改革,积极发展完善行业协会、民间商业组织,强化社会保障和公共服务职能,推进政治体制改革。     

电子商务对国际税收管辖权的挑战

电子商务对国际税收管辖权提出了挑战,传统理论中的居民税收管辖权和收入来源地税收管辖权确定标准难以适用于电子商务,造成税收管辖权冲突和普遍性的国际双重征税。构建我国的电子商务税收管辖权制度应坚持国家税收主权独立,维护和扩大收入来源地税收管辖权。     

Representation without Taxation: political changes in Chinese authoritarian regimes

The question of why some authoritarian regimes choose to incorporate institutions of democracy such as village elections into their governing systems remains largely unanswered. As a typical case of a resilient authoritarian state that implements democracy in its villages, China has provided an invaluable case for researchers to study. Current theories focus on the influence of political elites and rural forces separately. Insightful as they are, these theories are invalid as an explanation of the variation of local governance in China across time and thus are incomplete. It should be recognized that central fiscal strategies have great effects on local governance. Specifically, if the central government largely relies upon fiscal revenue from rural areas, it has to expand its bureaucracy to the countryside to extract revenue. In contrast, if it does not rely on the rural areas for revenue, the central government will establish local democracy in the countryside. This hypothesis is historically reflected in the authoritarian regimes led by the Nationalist Party (KMT) and Chinese Communist Party (CCP) in China. As opposed to the familiar story about representation through taxation, the logic of representation without taxation seems to be the case in China.     

促进循环经济发展的税收政策探讨

随着各国环境资源瓶颈的日益凸现和可持续发展理念的不断深入,循环经济作为一种新的经济发展模式迅速发展起来。税收作为国家宏观调控的重要手段,在促进循环经济发展上具有其他经济手段无法替代的作用。该文简要探讨循环经济税收政策的理论依据,分析研究中国循环经济税收政策的发展现状,提出关于完善中国循环经济税收政策的对策建议。     

加快广西特色数据库建设的若干对策

图书馆利用自身的优势为地方区域经济服务,已成为当今图书馆发展的一个引人注目的焦点。文章依据广西经济总体发展目标,论述特色数据库的建库内容,并提出了特色数据库建设的对策。     

以胡锦涛同志为总书记的党中央对"和平统一"理论的创新

以胡锦涛同志为总书记的党中央继承和发展了"和平统一、一国两制"的基本方针与实践。在形成对台工作的新理念、新思维、新举措的同时,确立了一系列的理论要点。它们是——把两岸关系定位于"共同家园"的关系,两岸关系的实质是中国的"和平发展",把两岸现状定位于"尚未统一",确定了两岸和平统一的"过程论",把两岸统一的途径定位于"共议统一",构建未来"一个中国"的方式则是两岸"共同缔造"的中国。这些理论要点是对"和平统一"理论的创新。     

贵州资源型城市和地区发展转型思考

贵州作为一个欠发达、欠开发的资源型省份,必须紧紧依托我省丰富的资源优势来实现经济社会发展的历史性跨越,树立科学的资源观和发展观,建立资源可持续发展机制,加大后续产业发展扶持力度,加快城市化和基础设施建设,培育社会发展机制,加强环境整治和生态保护,加大财税金融政策支持力度,促进资源型城市和地区发展转型,使资源型城市和地区...     

Grain Procurement,Tax Instrument and Peasant Burdens during China's Rural Transition

In this paper, we argue that China's grain procurement system as a major instrument in rural taxation survived the communes and lost its importance only gradually in recent years. However, as agricultural liberalization progressed, the traditional tax instruments of ‘tax deduction prior to grain procurement payment’ and implicit taxation through ‘price scissors’ gradually eroded. Under such a circumstance, local governments in agriculture-based regions resorted to informal fees collected directly from individual rural households while the more industrialized regions shifted to non-agricultural taxes that are less costly in terms of tax collection. Empirical evidence based on a large panel data set supports our hypotheses of rural taxation in China.     

A Crisis is Looming: China's energy challenge in the eyes of university students

This paper uses a survey at six universities in China to analyze university students' views on China's energy problems. It finds that gender, the nature and location of a student's original community, and their level of education affects students' views about China's energy problems, as well as the types of solutions that are deemed to be most appropriate to manage this looming crisis. University students are quite concerned about China's energy situation. For them, it is already a crisis. They fear China will be controlled due to resource dependency, see the US as China's primary energy competitor, all the while advocating a more hawkish attitude towards Japan in the East China Sea. But, they look foremost to domestic solutions to this crisis, such as enhanced conservation, more efficient use of energy, new technologies, enhancing China's strategic reserve, and increased government taxation, particularly of large enterprises. When they look abroad, they support diversifying energy sources, increasing energy cooperation, particularly with Russia and Central Asia (but not with Japan), and some increase of the navy's role in enhancing sea lane and energy security.     

A Fantasy Land

I have been a doctoral student at the University of Electronic Science and Technology of China since 2017. My studies in China give me the opportunity to explore a China different from the one I've seen on TV and read about in books. What happens in the university and the larger society has always been interesting to me. As I learned that this year marked the centenary of the founding of the Communist Party of China, it reminded me that I had been here for several years, and inspired me to share my own experiences.     

关于当前美国华人餐馆业处境的思考

"凡是有海水的地方就有华人的足迹,凡是有华人的地方就会有中国餐馆",此种说法或许有点言过其实,但自从中国人踏上美国的土地起,就与餐馆业结下了不解之缘,并一度将其发扬光大.尽管如此,华人餐馆业在美国的发展并非一帆风顺,在起伏颠簸中,可谓喜忧参半.本文重点分析了近20年来美国华人餐馆业的发展现状及其发展过程中的优劣势,并针对其劣势及发展前景提出一系列建议.     

Four Contradictions Constraining China's Foreign Policy Behavior

Beijing's foreign policy behavior is constantly tested by a set of conflicting variables. China views itself as a major power and wants to play a role accordingly in the world arena, while it always lacks an adequate material basis to do so. The open-door policy requires China to be fully integrated into international society, while strong concern over sovereignty makes it difficult for Beijing to embrace some of the mainstream values. China believes in a set of principles in international affairs, while consideration of its national interests causes Beijing to make a pragmatic compromise from time to time. Beijing has long been accustomed to dealing with others in bilateral settings while the post-Cold War era is witnessing a rise of mulilateralism in international politics, which is bringing more and more pressure on China's traditional diplomacy. These variables will continue to constrain China's foreign policy behavior while their influence will decline as a result of rapid change with China both materially and conceptually.