Society

正Environmental Protection Law Revised The Standing Committee of the 12th National People’s Congress(NPC),China’s top legislature,voted on April 24 to adopt revisions to the Environmental Protection Law,the f irst major change to the law in 25years.The revised law will go     

我国个人所得税改革历程和目标设想

个人所得税作为现行税制中唯一能通过累进税制实现纵向公平的税种,在调节收入分配、缩小贫富差距的政策选择中被寄予厚望,成为当下中国社会普遍关注的焦点。我国的个人所得税制度自1980年随着第一部《个人所得税法》的颁布而正式确立以来,经历了不断调整完善的改革过程。现行的个人所得税制度符合当前我国经济社会发展的实际,对调节收入分配、改善民众福利、促进经济发展有积极的作用。但与社会转型相适应,个人所得税依然面临着改革的压力。兼顾公平和效率、兼顾经济规律与社会文化、兼顾流量与存量的职能调节、兼顾短期与长期调节是改革的原则,为此,需要加强对高收入群体的管理,增加个人所得税管理的透明度,建立居民个人信息共享系统和个人所得税信息化管理平台,建立综合与分类相结合的制度体系直至建立完全意义上的综合个人所得税征收模式,配套完善自然人税收制度和管理,完善税制设计。     

居民收入与经济增长同步问题研究——以宁夏为例

调整收入初次分配格局、减轻企业和个人税收负担,加大财政向城乡居民转移支付力度,千方百计创造就业机会,统筹城乡发展,减少农民,为实现经济与居民收入同步增长提供条件。     

效率和公平——论我国个人所得税法修改的原则性方向

个人所得税法是一部直接与千家万户切身利益相关的法律,应体现效率和公平原则。我国现行个人所得税法尚存在效率不高和公平缺失的现象。应借鉴国外相关税法改革的经验,本着提高税收效率、公平调节社会财富分配的原则加以修订。     

提升发展能力 促进农民增收

“三农”问题是当前困扰我国经济社会发展的重大问题。“三农”问题的根本是农民增收．解决“三农”问题的关键是想方设法增加农民收入。就如何提升农村发展能力以促进农民增收，本文在下述三个方面提供了具体建议。一是努力提升为农民增岗寻岗、扩大就业的能力；二是努力提升促使农业增效见效和农民经营产品的能力；三是努力提升政府和社会各界支农扶农的力度和质量。     

绿色税制改革的经济效应浅析

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。     

The economics of crime and criminal law: An antithesis to sociological theories?

The relationship between sociology and economics of crime has been dominated by mutual prejudice and misunderstanding. This paper tries to contribute to a change of this stale of affairs by showing that, on the one hand, the economics of crime does not as a method imply politically conservative policy recommendations and, on the other hand, that insights of the sociology of crime may enrich the economic approach considerably. This is done via a brief survey of the economics of enforcement, the literature on the relation of income distribution and unemployment on crime, and the literature relating sociological theories of crime to methodological individualism.     

电子商务跨国所得的定性问题探究——兼析《〈OECD税收协定范本〉评论修订建议》

传统所得税法的所得分类规则已经受到电子商务巨大的冲击,国际社会正努力寻找解决途径。经合组织(简称OECD)作为重要的国际组织之一,也积极研究应对之策,率先公布了解决问题的研究报告———《电子商务引发的协定定性问题》,并相应修改了《OECD税收协定范本》第12条注释。本文试图在对该报告进行介绍和分析的基础上,提出我国应有的对策建议。     

Social stratification: Individual importance and social welfare

A method to estimate a household's social status in a stratified society is described. We do not leave it up to the respondents what is to be understood by status, as most methods do, but define it as the weight of the household with respect to social welfare. In order to operationalize this individual relative importance concept we measure and utilize the individual welfare evaluations. Our empirical results for a data set collected in the Boston area in 1983 show the dependency of social status and social stratification on individual characteristics. A comparison made with some other methods shows the feasibility of our approach.     

Share and share alike? Social constraints on income equalization

This paper investigates the relation between what citizens prefer and what the results of policy making in a representative democracy are. The viability of a potential explanation reconstructed from a combination of insights from welfare economics and explanatory sociology is considered. The results suggest that not only the market will fail as a coordination mechanism to bring about a collective good such as a preferred income distribution in a nation state, but that income policy in a representative democracy tends to give rise to certain discrepancies between preferences and policy results as well. Voter's preferences will be distorted in the formulation of policy by politicians and in the implementation of policy by bureaucrats.