构建社会主义和谐社会几个问题的探讨

构建社会主义和谐社会,必须以保持稳定的政治环境为前提,必须缩小收入差距和实现社会公平,必须努力促进人与自然和谐相处,建立资源节约型和环境友好型社会。     

我国企业所得税法的统一及对外资的影响

在我国,内外资企业所得税法的统一已酝酿多年。时至今日,就两法统一问题已形成一些基本认识。只是对两法统一对外资可能产生的影响,利益各方争议较大。就此问题,本文从我国对外资的开放、投资环境、税收优惠的作用、两法统一的设计4个方面进行了分析,指出那种认为两法统一必定会对外资进入中国产生巨大冲击的担心是没有必要的,而在现行税制下内资企业处于一种极不公平的竞争地位。因此,为了给内外资企业创造一个公平竞争的税收环境,必须尽早实行企业所得税法的统一。     

From Form to Function to Sustainable Solutions? Reforming Public Sectors in Low Income Countries: New Approaches and Available Evidence of “What Works”

The article reviews the evidence about success of public sector reforms in low and middle income countries, external support for such reforms, and recent ideas of how such support could be better designed and implemented. Enthusiasm for supporting public sector reforms has decreased over the past decade, and available data suggest that there has been little overall improvement. However, it also indicates that a small number of countries have significantly strengthened their public sectors over the past 10 to 20 years. The article then reviews five new approaches that have been proposed for better supporting public sector reforms. It looks at how they diagnose what has not worked and the implications of what should be carried out differently. Furthermore, it explores to what extent the available evidence of overall stagnation as well as of success cases fits with these proposed alternatives, to gauge to what extent they are likely to make a difference. The final section sets out the implications. Development agencies should seek to deliberately test a combination of the proposed alternative approaches, particularly in more difficult contexts, taking political feasibility as a basis and adding other elements. The urgency to make progress remains high. Copyright © 2016 John Wiley & Sons, Ltd.     

吉林省中等收入阶层发展困境研究———基于长吉两地的问卷调查

中等收入阶层占多数的橄榄型社会结构是最有利于社会稳定的结构.目前,我国城市中等收入阶层的规模呈逐步扩大的趋势,但吉林省的中等收入阶层还没有达到占社会人口总数40％的最低线.本文通过对798份有效问卷的分析发现,吉林省中等收入阶层面临着收入水平低和购房、子女教育、家庭社会保障支出压力较大等困境;中等收入阶层发展面临着收入分配、产业结构、市场化进程、全民创业、利益调整等诸多障碍.为此,本文认为,形成扩大中等收入阶层的社会共识,千方百计增加居民收入,拓展社会流动空间,是培育和扩大吉林省中等收入阶层的主要途径.     

Sustained Development Leads to Higher Living Standards简

正CHINA’s economy has significantly advanced over the past 35 years of reform and openingup.Chinese people’s incomes have risen and their living standards have improved,from barely having enough to eat and adequate clothing to today’s generally better-off lifestyle.     

Tax Reforms under the Principle of Transparency,Efficiency and Equity

正CHINA has been comprehensively deepening reforms since the convening last November of the Third Plenary Session of the 18th CPC Central Committee.Tax reforms affect the interests of each citizen and every enterprise,and are inextricable from economic development and social stability.As one of the world’s main emerging economies,China operates a fiscal system under the principle of high fiscal revenues and high fiscal expenditure,thus ensuring     

Support for radical left ideologies in Europe

This article examines support for radical left ideologies in 32 European countries. It thus extends the relatively scant empirical research available in this field. The hypotheses tested are derived mainly from group‐interest theory. Data are deployed from the 2002–2010 European Social Surveys (N = 174,868), supplemented by characteristics at the country level. The results show that, also in the new millennium, unemployed people and those with a lower income are more likely to support a radical left ideology. This is only partly explained by their stronger opinion that governments should take measures to reduce income differences. In contrast to expectations, the findings show that greater income inequality within a country is associated with reduced likelihood of an individual supporting a radical left ideology. Furthermore, cross‐national differences in the likelihood of supporting the radical left are strongly associated with whether a country has a legacy of an authoritarian regime.     

基于收入差别的农村公共服务需求偏好与满意度研究

本文以收入差别为逻辑起点,对当前我国农村公共服务需求偏好进行研究发现:现阶段我国农村养老、子女教育和医疗保障服务的需求愿望较为强烈,且生活类公共服务需求愿望强于生产类公共服务需求;随着收入的增加,保障型公共服务需求递减,发展型公共服务需求递增;在农村公共服务满意度方面,高收入群体对公共服务的满意度总体上高于低收入群体。这一研究发现蕴涵三方面的公共政策取向:一是当前完善农村公共服务体系的重点是公众需求强烈的子女教育、医疗保障、养老等基本民生领域;二是在对农村公共服务供给结构组合中,优先保证公众生活类公共服务需求,同时尽力满足公众发展型公共服务需求;三是在农村公共服务供给项目选择上,优先保证低收入群体的公共服务需求。     

Parliamentary deadlock and the removal of the prime minister: Incumbency and termination theory in Trinidad and Tobago

In December 2001, the result of the general election in Trinidad and Tobago was an 18–18 tie for the 36 seats in the House of Representatives. The party led by the then incumbent prime minister, Basdeo Panday (the United National Congress – UNC) and the party led by the then leader of the opposition, Patrick Manning (the People's National Movement – PNM) found themselves in a situation in which the President of the Republic, Arthur N.R. Robinson, had to decide on which one of them to appoint as prime minister. The incumbency theory has been an established principle in most parliamentary democracies in the Commonwealth in situations where there is a ‘hung’ parliament insofar as offering the incumbent prime minister the opportunity to form a government is concerned. The decision of President Robinson to revoke the appointment of Prime Minister Panday and to appoint the leader of the opposition, Patrick Manning, as prime minister opened a new debate about the powers of the Head of State to terminate the appointment of an incumbent prime minister in spite of the fact that both aspirants for the office commanded the support of an equal number of elected MPs.     

Local housing plans: Learning from Great Britain

Abstract

As the U.S. Department of Housing and Urban Development refines the new Consolidated Plans, which replace the Comprehensive Housing Affordability Strategies, it should examine Britain's experience with local housing plans. Case studies of four best‐practice cities—Glasgow, Dundee, Birmingham, and York—highlight the value of these plans in assessing the success of cities in their new “enabler” role.

Five key lessons for American cities emerge from this article. First, these plans can serve multiple roles beyond bids to central government. Second, local housing plans should address market‐rate as well as below‐market‐rate housing issues. Third, American housing plans should use a wider range of data sources than census information alone and should incorporate housing market analyses dealing with specific areas and population groups. Fourth, the stress on implementation and strategy in British plans should be emulated. Finally, aspects of Britain's competitive bidding system should be considered for implementation.