企业税收筹划法律风险的若干基础理论问题探析

目前,企业税收筹划理论和实践中存在着一定程度的概念混淆,使得许多避税策划甚至是偷逃税的手段被冠之以税收筹划。为避免税收筹划法律风险,有必要对税收筹划等基本概念进行澄清。宜将税收筹划界定为区别于偷税与避税而具有特定内涵的概念,从而构建一个与税收筹划相关且逻辑自洽的概念体系,并在此基础上探明税收筹划法律风险的内涵。     

Where Have All The Workers Gone? Exploring Public Sector Workforce Planning

Governments undertake extensive planning of many services and functions, but tend to neglect planning of public service workforces. Disruptions to public service delivery, such as shortages of nurses and doctors, have rejuvenated interest in workforce planning, but many organisations struggle to do it effectively. This historical study examines the capacity of central personnel agencies to predict workforce risks and support workforce planning, using a study of the Queensland public service. It identifies lack of workforce data as a barrier to effective workforce planning, as a result of factors such as changes in the direction of the central personnel agency, lack of appreciation for the value of comprehensive central workforce data, and limited agency human resource (HR) skills or capacity.     

从社会性别视角看《人口与计划生育法》的实施

《中华人民共和国人口与计划生育法》的颁布与实施,为推进计划生育/生殖健康领域的性别平等提供了良好的法律依据和保障。但由于中国特殊的国情,该法的实施,尤其是在对有关性别平等内容的推进上,面临着许多挑战。本研究从社会性别视角出发,对该法的实施过程进行社会性别分析,并提出了相关倡导建议。     

统筹兼顾:中国共产党人一脉相承的发展方法论

历代中央领导集体都强调发展的综合平衡,但比较而言,毛泽东的统筹兼顾方法是以均衡发展为价值取向的,这是由旧中国经济社会发展的极端不平衡、人与人之间的极端不平等和前苏联经济发展的严重失衡等因素决定的;邓小平主要针对计划经济时代的平均主义和"以阶级斗争为纲"把统筹兼顾扬弃为非均衡发展的方法;江泽民针对发展中日益尖锐的社会问题和生态环境问题等与时俱进地为统筹兼顾增添了可持续发展的方法内涵;胡锦涛概括提升三代中央领导集体的统筹兼顾思想,把统筹兼顾确立为科学发展观的根本方法。     

Events Data as Bismarck's Sausages? Intercoder Reliability,Coders' Selection,and Data Quality

Precise measurement is difficult but essential in the generation of high-quality data, and it is therefore remarkable that often so little attention is paid to intercoder reliability. It is commonly recognized that poor validity leads to systematic errors and biased inference. In contrast, low reliability is generally assumed to be a lesser concern, leading only to random errors and inefficiency. We evaluate the intercoder reliability of our recently collected data on governance events in UN peacekeeping and show how poor coding and low intercoder reliability can produce systematic errors and even biased inference. We also show how intercoder reliability checks are useful to improve data quality. Continuous testing for intercoder reliability ex post enables researchers to create better data and ultimately improves the quality of their analyses.     

传统生育观的单系偏重探究

文化传统植根于民族深处,不易改变。我国传统社会的社会目标、社会结构和家庭结构具有其特殊性。重男轻女现象源自传统的社会生产方式,通过宗族社会体制强化,在孝的精神下神圣化和固化。当前单系偏重应从发展生产力、利益引导和可选择宗族体制重建三个方面加以解决。     

把红色旅游打造为陕西新的旅游王牌产品

红色旅游的浪潮已席卷全国,作为红色旅游资源极为丰富的陕西应如何响应,跟上全国的步伐是我省面临的紧要课题。依据陕西红色旅游发展的现状,思考和制定陕西红色旅游的发展思路与保障措施,对打造陕西新的旅游王牌产品具有现实价值。     

浅谈企业税收筹划

税收筹划具有政策导向性、事前计划性、择优性等特点 ,具有守法法则、效益原则、风险和收益均衡原则。税收筹划有助于依法治税的实现 ,有助于企业管理水平的提高 ,有助于国家政策的实施。企业税收筹划的手段有多种     

Can We Plan Too Much? – The Case of the 2010 Metropolitan Strategy for Adelaide

With a Labor government in power in South Australia since 2002, a series of interlocking plans for the state have been developed of which the most important are the strategic plan for the state, the strategic infrastructure plan for the state and the metropolitan strategy for Greater Adelaide. The metropolitan strategy of 2010 reflected the ambitious population and employment targets of the state strategic plan and provided a liberal supply of residential land for urban expansion together with ambitions for a more compact city with higher densities. There are inconsistencies in these objectives which have not been resolved and reflect the optimistic forecasts of the state strategic plan and the nature of the metropolitan planning process with strong input from the development industry. Preliminary evidence is that the plan is not tracking as proposed and more attention needs to be paid to short‐ and medium‐term prospects, and community involvement particularly in strategic localities.     

涉及城市规划诉讼中的原告资格研究——以美国分区诉讼中州法院判例为研究对象

近年来,我国因涉及城市规划而引起的纷争日益增多,这不仅仅是因为城市建设步伐的加快,还有法律制度缺失的因素。城市规划作为我国对城市进行管理的重要手段,其控制性详细规划很大程度上借鉴了美国的分区法。我国城市规划相关诉讼原告资格范围的狭窄,导致相关当事人无法在司法层面得到及时、有效的救济。城市规划相关诉讼中原告资格范围的适当扩张,涉及扩张的范围、扩张的标准、扩张的意义等等,这些问题我们国内并没有先例。以美国分区制为研究背景,能够为我国城市规划相关诉讼原告资格范围的法律规制提供启示与参照。