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排序方式: 共有174条查询结果,搜索用时 15 毫秒
151.
纳税评估是防止虚假纳税申报的有效手段,它必须借助科学的技术手段和方法,对评估客体的各项涉税指标进行比较和分析,以其异常波动程度,作为评定纳税人申报税款是否真实、准确的参照。本文结合工作实践,针对不同的地域、经济发达程度及经营规模等具体情况,探讨相关行业纳税评估的预警问题。 相似文献
152.
Anne M. Gurnack Ph.D. Associate Professor Sharon S. Harty MA MPA Psychologist 《国际公共行政管理杂志》2013,36(4):363-396
In recent years scholars have devoted substantial attention to the “implementation” phase of the policy-making process. Analytical efforts have focused on the identification of variable sets as they are associated with the outcomes of public policies and programs. This article will discuss these program implementation conceptualizations within the context of a landmark court decision. This court decision, Wyatt v. Stickney, impacted to a profound degree the lives of residents in institutions for the mentally retarded. Finally, based on the analysis of this case, the authors cite limitations and propose future directions for social policy implementation analysis as a scholarly emphasis. 相似文献
153.
Venelin I. Ganev 《Communist and Post》2011,44(4):245-255
How was a new infrastructure of revenue-collection instituted after the collapse of Soviet-type regimes in Eastern Europe? This article suggests that currently available answers to this question are unsatisfactory. Building upon insights derived from the literature on fiscal sociology and from Joseph Schumpeter’s analysis of modern “tax states,” it outlines a new approach to the study of various phenomena related to revenue-collection in postcommunism. More specifically, I examine a set of empirical and theoretical issues related to the reemergence of a taxpayer as having a cultural role, the reconfiguration of the bureaucratic apparatuses bequeathed by the old regime, and the recreation of trustworthy national currencies. Having identified important gaps in our understanding of the transformative processes that engulfed the region after 1989, the paper introduces a more comprehensive research program focused on the context-specific challenges inherent in the attempt to re-establish tax states in the formerly communist countries. 相似文献
154.
石金钢 《云南警官学院学报》2012,(3):124-128
2011年,中国以《个人所得税法》为核心的个人所得税法律制度进行了改革,本文从介绍个人所得税的历史和分析我国个人所得税存在问题入手,介绍了我国个人所得税法律制度2011年改革的内容,并对其进行了评论。 相似文献
155.
Abstract This article considers arguments for and against the major tax concessions for owner‐occupied housing in the Internal Revenue Code—concessions that have a significant effect on the federal budget. It recommends retaining two of the concessions— nontaxation of net imputed income and exemption of capital gains—and abolishing two others—the mortgage interest and real estate tax deductions. After a review of the market impact of removing each deduction, the article concludes that an appropriate phase‐out period of 15 to 20 years would virtually eliminate adverse effects on house prices and homeowners. 相似文献
156.
Two competing conceptualizations of corruption in the literature view it either as efficient or burdensome from firms’ perspective. Using data on the prevalence and the nature of firms’ interactions with tax authorities in twenty-eight Eastern European and Central Asian (ECA) countries, this paper contributes to evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials more than anything else affect the overall perceptions of corruption, thereby supporting the conceptualization of corruption in tax administration as burdensome, rather than efficient. 相似文献
157.
杜伟 《山东行政学院学报》2005,(5):59-61
建立现代市场经济,需要体现宏观调控的税法.但我国现行税法存在如下诸多问题:调控功能弱,具有较强调节功能的一些税种法空缺,调控体系缺乏协调统一,有违公平,不利于市场经济的发展,且片面追求多层次的税收优惠,与宏观调控相悖.针对以上缺失,我国应建立和完善体现宏观调控的税法. 相似文献
158.
The Process of Leaving an Abusive Relationship: The Role of Risk Assessments and Decision-Certainty 总被引:1,自引:0,他引:1
Andrea J. Martin Kathy R. Berenson Sascha Griffing Robert E. Sage Lorraine Madry Lewis E. Bingham Beny J. Primm 《Journal of family violence》2000,15(2):109-122
Seventy female residents of an urban domestic violence shelter were interviewed to examine a series of hypotheses concerning two factors relevant to the process of leaving an abusive relationship: risk assessments and decision-certainty. Participants' subjective estimates of their own risk of returning to the batterer were examined relative to their perceptions of the likelihood that most battered women will return to the batterer, their certainty regarding the decision to leave the batterer, and their status on known risk factors for returning to an abusive relationship. As hypothesized, battered women's perceptions of personal risk for returning to the batterer were biased by unrealistic optimism; specifically, personal risk was estimated as significantly lower than the risk of most battered women and was not correlated with actual risk factors. Further, the magnitude of the optimistic bias was significantly greater among women expressing high certainty about their decision to leave than among women who expressed less certainty. The clinical implications of these findings are discussed. 相似文献
159.
绿色税制改革是实现经济可持续发展的财政政策的一项重要手段。中国绿色税制的研究相对国外起步较晚,但是绿色税制的改革对实现中国经济可持续发展、构建社会主义和谐社会又有着重要的意义。 相似文献
160.
中国税收负担的地区结构此较 总被引:1,自引:0,他引:1
对于像我国这样的发展中大国来说,税收负担问题不仅仅是一个多少或轻重的问题,还有一个宏观税负的结构问题。而宏观税负的结构,严格说来,主要是指宏观税负的地区结构,从不同侧面、多角度研究我国宏观税负的构成,能够为协调全国各地区间的经济均衡发展,提供有益的参考。 相似文献