政策性税收筹划的理论研究与实践探索

我国近几年税收收入持续增长,税制改革虽然取得了可喜的成果,但其背后也隐藏着一定的问题,税收制度非均衡的状况仍旧存在,政策性税收筹划有助于这个问题的解决.从理论上探讨了政策性税收筹划的可行性,阐述政策性税收筹划的基本理论,以理论为基础,以指导政策性税收筹划的实践.整理出政策性税收筹划的基本思路和推进步骤,落实到政策性税收筹划方案的制定,以期为广大研究者和使用者提供有益的帮助.     

高校大学生党员素质培养规划的思考

高校大学生党员素质培养过程中，应建立以组织保障为前提，以“五段式”为核心，以管理机制为关键，以配套建设为保障的党员素质培养规划体系。     

统筹城乡发展：构建和谐社会的重中之重

统筹城乡发展是构建社会主义和谐社会的首要任务。当前,我国城乡之间无论是在经济发展方面,还是在社会发展方面都存在着十分明显的差距,已成为构建社会主义和谐社会的主要障碍。为此,必须全面实施工业反哺农业战略,下决心改革户籍制度、农村土地制度和国民收入分配格局,赋予农民国民待遇,不断推进城乡一体化进程。     

定位在公共关系策划中的应用

建立在市场调研、细分、选择基础上的定位,是公共关系策划的基础,也是市场营销的基础。组织定位包括:产品(服务)特质、规范特质、人员特质、文化特质。定位策划可以广泛应用于企业经营策划、城市和地区形象设计等方面。     

浅析企业所得税税收筹划的基本方法

所得税是企业的主要税负之一，合理的税收筹划不仅可以使企业减免部分税负，而且还可以增强企业成本控制的意识，达到增强企业实力，提高企业竞争力的目的。企业所得税税收筹划的基本方法主要有三种：环境利用型所得税筹划方法、优惠政策利用型税收筹划方法以及结构利用型税收筹划方法。企业可根据实际情况，通过筹资、投资、生产经营中策略的选择来实现节税。     

企业税务筹划与会计政策选择

会计政策选择作为税务筹划的基本方法之一,企业可以利用哪些会计政策进行税务筹划,通过对企业税务筹划与会计政策选择分析,也为我国企业在利用会计政策进行税务筹划时提供理论指导和支持。     

Promoting Democracy after Conflict: The Difficult Choices

This article examines the democratic reconstruction model advocated by western countries for postconflict societies. It finds that the model has not been implemented successfully, in part because of a lack of international political will and financial resources, in part because the model has grown too complex. As the international community learned from successive experiences with postconflict reconstruction, the model grew in sophistication and complexity. While this is good in theory, in practice it widens the gap between the ideal and what can actually be accomplished with limited international resources and weak local governments. Even in Bosnia, where international commitment has been large, this maximalist approach to state reconstruction has met with only limited success. The international community must rethink its approach to postconflict reconstruction and scale it down to something that can realistically be achieved.     

The Super Confederacy: The Military in Fiji’s Politics

Abstract

The military has dominated Fijian politics for more than two and a half decades. After independence Fijian democracy was built on the façade of chiefly elite rule, the legacy of a colonial past. Since the passing of the Sukuna/Mara era, the patron–client relationship between the ruling elite and the military elite has been inverted. The military has since redefined national politics, with Maj. Gen. Rabuka then Rear Admiral Bainimarama becoming prime ministers, Fijian style, after leading successful coups. In the 2014 elections 10 military officers were elected to parliament under a newly decreed constitution. This paper analyses how the military elite once subservient to civilian rule has expanded its role as the major actor in Fiji’s politics.     

Second-Generation Policy Priorities for Colonias and Informal Settlements in Texas

Along the Texas border with Mexico, more than 400,000 people live in over 2,000 informal self-help settlements known as colonias. These exceedingly low-income, largely Latino settlements have historically suffered from severe health risks, poor infrastructure and housing conditions, and physical and social isolation. Researchers and policymakers have focused extensively on what I call “first-generation policy priorities.” This has primarily entailed efforts to regularize title and infrastructure, support self-help home improvement for colonia homeowners, and prevent the growth of new informal settlements along the border region. I provide a comprehensive review of existing research on colonias to document the myriad ways in which housing and infrastructure conditions and titling practices have changed since these settlements first proliferated throughout the border region in the second half of the 20th century. These changes necessitate a rethinking of the policy priorities for colonias and informal settlements throughout the state. In particular, I argue that colonias must be recast to recognize the significant improvements that have taken place but also the long-term and sometimes severe problems that persist. These “second-generation policy priorities” include the development of sustainable forms of governance, regulation, and finance to address ongoing infrastructure investment needs in colonias; supporting access to and upkeep of safe and affordable renter- and owner-occupied housing through both self-help and contractor-led projects; ensuring long-term title clarity; and promoting community organizing in new and aging settlements.     

Outcome‐focussed planning in Australian local government: How council plans and cultural development plans measure up

Contemporary public policy increasingly emphasises a focus on outcomes, the difference that occurs in the lives of citizens from policy and activity of government. Other contemporary imperatives for effective planning include: recognition of the values of the community whom plans serve, direction towards goals and objectives, utilisation of evidence, articulation of theories of change that underpin planning and responsiveness to evaluation. This article reports a desk‐based research project to assess how local government planning documents meet these imperatives. Two documents are examined for 67 councils across Australia: the major strategic document, council plan or other‐named document and the cultural development plan (CDP) or other‐named document that directs staff and investment aimed at cultural enrichment of the LGA. Findings indicate that the majority of councils’ documents appeared only concordant with one or two of these planning imperatives. No plan addressed more than three. Overall, council plans and cultural development plans did not clearly indicate their responsiveness to values of their communities, nor include objectives that formed measurable steps towards goals or formally refer to the use of evidence in decision‐making. No plans included theories of change to underpin decision‐making. This analysis indicates clear areas of improvement for planning for local governance.