关于农村税费改革的若干思考

农村税费改革是一项涉及到我国农村政治、经济、社会等多方面利益的综合性改革。文章就当前推进农村税费改革过程中出现的问题等方面作了阐释 ,这对确保农村税费改革的顺利进行有着重要意义。     

Citizens' procedural expectations for an upcoming tax audit: Their nature and formation

Using qualitative interviews with citizens who will soon have a state tax audit, this study examines the nature and formation of procedural expectations. The findings show that the most prevalent concept was dignity which means the auditors' politeness and respect for the citizens' rights. Expectations about relationship concerns also were significantly more prevalent than expectations about instrumental concerns. These findings are consistent with the group value model's emphasis on relationship concerns. Contrary to the view that procedural expectations are developed during childhood, people who relied more on recent mass media reports and conversations with peers were more likely to think that the auditor favored the state and made less effort to be fair. Directions for future research are discussed.     

后税费时代我国乡镇政府的职能研究——基于多元公共行政观的视角

目前,国内学者多用新公共管理运动中的企业家政府理论和新公共服务理论作为政府再造以及职能设置的理论依托,但是这二者又存在一定的抵触。针对我国后税费时代乡镇政府职能设置的现状,从多元公共行政观的视角出发,从政治、管理和法律这三个领域来重塑乡镇政府职能,目的是把我国的乡镇政府打造为兼具"小而能"特征的有效政府。     

Market Instruments for a Sustainable Economy: Environmental Fiscal Policy and Manifest Divergences

The introduction of environmental taxation policies had reached most European countries by the late 1990s. The pricing of activities considered harmful to the environment has given rise to the design of various economic instruments, such as environmental taxes, aimed at promoting environmental responsibility and at enabling the Kyoto Protocol targets to be met, and at the same time generating a marked increase in tax revenues. The aim of this article is to examine whether convergence in environmental taxation has taken place among 27 EU countries, doing so by analyzing time series and applying unit root tests. Our findings show there has been no such convergence, overall, despite the existence of groups of countries with common patterns of behavior.     

农村税费改革的制度缺陷及解决思路

我国农民负担沉重的根本原因在于不合理的制度安排，因此，农村税费改革决不能仅仅停留在费改税的层次上，而应该进行综合性制度创新。农村税费改革的根本出路在于建立长期稳定且科学合理的农村税费制度和地方公共财政体制。     

被动的行政公开--农村基层政府税费征收公开的尴尬

本文通过实地调查和访谈,对乡镇基层政府税费征收中行政公开的状况作了描述,发现造成目前农村税费征收公开遭遇尴尬:内在动力不足,陷于被动,并不主要是乡镇干部观念方面的原因造成的,在其背后有着深厚的经济和体制根源.     

新形势下对偷税的防范

我国经济将是我国经济发展、社会稳定和人民生活水平提高的一个非常重要的制约因素 ,对于偷税现象的有力防范已迫在眉睫。在经济形势发生改变时 ,法律的相关领域的调整也势在必行。首先从立法入手 ,其次是加大执法力度 ,第三是完善执法环境 ,培养公民良好的纳税意识     

论中国古代户籍管理制度的历史作用

中国古代户籍管理制度是我国古代国家行政管理的主要内容，它是历代王朝控制人民的重要手段，是封建国家征收赋税、兵役的重要考据，对我国社会发展起到了巨大的促进作用。     

论刑法司法解释的粗疏性及其克服——以涉税犯罪刑法司法解释为中心

文章主要以最高人民法院和最高人民检察院作出的涉税犯罪司法解释为中心，集中探讨了我国刑法司法解释的观念障碍、涉税犯罪司法解释的问题表现以及克服刑法司法解释观念障碍的基本对策。     

浅析我国环境税立法问题

环境税在西方发达国家有较长的发展历史.我国长期以来环境税缺位对经济社会发展和国际地位提升的负面影响日渐明显.党的十八大报告首次单篇论述生态文明,使开征环境税再次成为人们关注的焦点.雾霾治理、水污染防治、土壤修复的现实压力也倒逼环境税改革步伐加快.我国环境税在立法层次、立法原则和具体制度设计等方面需要进一步完善.