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121.
ABSTRACT While research has explored the economic importance of principal cities on regional economies, little is known about the short-run and long-run dynamic relationships between principal cities and their neighboring cities as it pertains to their sales tax revenue elasticities and the subsequent affect this has on horizontal tax competition. Using vector error correction models on data from six principal cities in Texas, the findings of this study suggest that the relationship between principal and neighboring cities is highly dynamic and unique for each principal city. The study recommends that local economic policies should reflect these unique relationships. 相似文献
122.
Local public services are produced through various overlapping jurisdictions. This study examines how the issuance of municipal general obligation bonds is affected by the tax policies of overlapping local governments. The findings challenge the hypothesis that the shared tax base would be overused in a common-pool resource scenario. Instead, the empirical results show that the issuance of general obligation bonds is more likely in jurisdictions where counties and school districts make more intensive use of the property tax. These findings highlight the importance of the signals local governments receive from their overlapping neighbors regarding voters’ demand for additional public spending. 相似文献
123.
刑事和解理论在司法实践中的广泛应用,对于建立多元化的社会矛盾纠纷解决机制具有积极意义。我国有必要引入刑事和解制度,但应当予以本土化的设计,以利于该制度在我国的发展。 相似文献
124.
刑事和解制度在英美法系国家已经比较成熟,但在我国还一直停留在尝试阶段。在构建社会主义和谐社会的大背景下,作为一种解决纠纷的机制,我国有必要引进,用于解决那些比较轻微的刑事案件,恢复被破坏的社会关系,缓和双方当事人之间的紧张关系等,达到社会的真正和谐,构建社会主义和谐社会。目前,刑事和解制度在我国已经有了生存的土壤,北京、湖南等地的司法机关也做了积极的实践,因此,在构建社会主义和谐社会的环境下建立刑事和解制度是可行之策。 相似文献
125.
修复性司法(Restorative jusfice)理论的提出及实践,虽然不过三十年,却以其崭新的法治理念和创新的司法模式,赢得了世界各国的广泛关注。与传统的报应性司法或者矫正性司法相对应,修复性司法更加注重保护被害人的合法权益,更加强调当事人与社区的参与,更加强调社区及人际关系的和谐。该理论对于修正传统型司法的弊端,顺应和谐型社会的要求,具有很强的现实意义。借鉴和吸纳修复性司法的合理内核,反思和矫正传统型司法在实践中的不足,全面推进检察工作的科学发展,是当前检察理论研究工作面临的一个重大课题。 相似文献
126.
2006年9月27日全国人大常委会就个人所得税法修改中的工薪所得费用扣除标准问题举行的听证会,是全国人大及其常委会立法史上首次召开立法听证会,其本身所具有的制度价值和社会意义显然已经超越了个税法修改的本身。文章认为,税法的制定迫切需要一种体现民主参与和科学决策的程序性制度,立法听证制度引入税收立法则是民主法治建设的必然走向。 相似文献
127.
骗取出口退税犯罪是我国实行出口退税政策之后出现的一种新的经济犯罪形式。近年来,这种犯罪发展很快且愈演愈,严重扰乱了税收秩序,并使国家蒙受了巨大的经济损失。为此,笔者就骗取出口退税案件的特点、手段及侦查对策谈点看法。 相似文献
128.
Gerrit Meijer 《European Journal of Law and Economics》2000,10(2):161-168
Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen. 相似文献
129.
潘家永 《安徽警官职业学院学报》2010,9(6):21-23
偷税罪在我国的刑事立法中经历了一个从无到有,由抽象、笼统、单一、欠缺到具体、明确、科学、完善的历史发展过程。《刑法修正案(七)》对刑法典第201条规定的偷税罪从行为方式、构罪标准、法定刑等多方面进行了重大修改,并实行有条件的初犯补税免罪机制。同时,罪名也被修改为逃税罪。 相似文献
130.
This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions for those operated by nonprofit organizations. As such, this paper addresses two research questions: (1) Are there systematic differences between Florida's for-profit- and nonprofit-designated ALFs in terms of operations and service provision? (2) What was the impact, if any, of losing and regaining their property tax exemptions on the operations of Florida's nonprofit ALFs? We use data from the Florida Agency for Health Care Administration to conduct difference of means testing for-profit versus nonprofit ALFs, as well as annual financial data of each ALF property owners' IRS Form 990 from the National Center for Charitable Statistics Core Files and parcel-level property data from the state of Florida to conduct regression analysis using three different dependent variables measuring various components of nonprofit ALF operations. We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have higher service capacity, quality, and variety than for-profit ALFs in Florida. In addition, property tax exemptions for nonprofit ALFs in Florida decrease total expenses and increase officer compensation. 相似文献