论电子商务环境下的现代税收

电子商务是一种新型贸易方式,对传统税收造成了巨大的影响。为此,应结合我国的实际情况,借鉴国外经验,完善现行税法,补充针对网络贸易的税收条款,完善税收征管工作,强化网络技术,增强追踪功能,最终实现税收电子化。     

Turning Liberal: Legislators’ Individual Preferences and the Regulation of Pre‐Implantation Genetic Diagnosis in Switzerland

Most policy‐making decisions taken in parliamentary democracies are essentially matters of party competition. Yet, in some policies, the linkage function of political parties is limited by purpose, which is frequently the case in free votes with a morality dimension. This has led to a debate in the literature on the determinants of Legislators’ preferences in free votes. The present research note adds to this debate by analyzing the parliamentary procedure to regulate pre‐implantation genetic diagnosis (PGD ) in Switzerland. By assessing whether and to what degree MP s based their decision on their personal characteristics and on the preferences of their constituents, the contribution shows that not only are MP s’ voting decisions determined by these individual level factors, but also that these factors have detectable effects on the legislative outcome.     

俄罗斯总统大选及今后4年的内外政策走向

在刚刚结束的俄罗斯大选中,现任第一副总理梅德韦杰夫获胜,普京的支持是梅德韦杰夫获胜的重要原因。新一届政府继续推行普京路线,但是在政治体制上将会出现事实上的调整。在对外关系中将继续以维护国家利益为中心,开展多极化的务实外交;在经济上,新一届政府面临的主要任务是确保经济增长、调整经济结构。     

Childhood poverty and evidence-based policy engagement in Ethiopia

This article explores efforts to bridge multi-disciplinary research and policy engagement to tackle child poverty in the contexts of developing countries, based on the experiences of Young Lives, an international longitudinal policy-research project. It focuses on a case study involving the application of research evidence on child poverty to shape policy debates concerning Ethiopia's second-generation Poverty Reduction Strategy Paper (2006–2010). The discussion is situated within theoretical literature on the interface between knowledge, policy, and practice, which supports the conceptualisation of policy making as a non-linear dynamic process. It pays particular attention to the importance of understanding the political and policy contexts of Southern countries, rather than assuming that they should simply import Northern-derived models of advocacy. It concludes by identifying general lessons for translating research into social-policy change.     

“国策会社”日清公司论析（1907-1939）

日清公司(日清汽船株式会社)是二战前日本在华航运企业的重要代表.在其32年的企业经营中,一直受到日本政府的"补助金"资助,是日本航运界担负着其政府"国策使命"的"国策会社".通过对日清公司的兴办及运营状况及其对长江流域社会经济产生深刻影响的考察和分析,可以揭示其侵略本质,反映日本战前对华航运业的投资不单纯是一种经济行为,而是日本对华侵略的重要决策之一.因此,日清公司实质上就是日本对华经济侵略的一个重要工具.     

俄对华政策的变化及中国策略应对

回顾十几年来的中俄关系,可以说,两国关系发展虽有波动,但总体而言,是不断向前的.在经历了短暂的低迷徘徊期后,中俄关系很快进入了快速发展期.如今,两国关系已渐趋稳定,走向成熟.基于中俄两国均处于经济腾飞的特殊发展时期,两国在经济方面的发展竞争将会日趋激烈.今后,在两国关系的发展道路上不会一帆风顺,必然会有磕绊.我们应理性地看待中俄战略协作伙伴关系,既应重视这种战略关系,又不能过于倚重.     

经济危机、社会政策和经济发展:俄罗斯的经验

苏联解体之后,俄罗斯的社会政策保持了基本的连续性。尤其是叶利钦之后的俄罗斯,政府对社会保障和改善民生进行了巨大的投入,居民收入的增长和生活的改善非常明显。经济危机爆发之后,俄罗斯反危机政策更是赋予了社会政策以特别的使命,不仅缓解了危机的烈度,也起到了社会稳定器的作用。俄罗斯社会政策解决了国家长期发展需要面对的两个重要问题:一个是国家长期发展的人力资本积累问题,另一个是社会扩大再生产的可持续性问题。     

The Road to Brussels: Austria's Integration Policy, 1955-72

If one analyzes Austrian integration policy, a range of repeating elements becomes visible. Starting with the 1950s, continued efforts to intensify economic and trade relations with the Common Market can be witnessed. This occurred in the form of step by step cooperation with European institutions. Since 1955 Austria's integration policy had been accompanied by the maintenance of and focus on 'permanent neutrality'. Among the EFTA states, Austria was the country the EEC sympathized with most, for it was important with regard to foreign and trade policy in the context of the East-West conflict. Austria was of central geostrategic significance. With regard to Russia's attitude, Austria succeeded in underlining its 'special case'. Austria's policy of going it alone failed in 1967 for several reasons, not only because of Italy's veto. There were also French reservations and Russian objections. Bridging the gap to Brussels revealed wishful thinking that was only to become true in 1972. An arrangement of bilateral tariff and trade treaties with different EFTA states and the EEC and ECSC came into force.     

历史制度主义视角下的澳大利亚文化政策研究

近年来，澳大利亚创意产业迅速崛起，受到全球关注。本文试图从历史视角探讨澳大利亚文化政策的形成和变化，从而得出该国文化政策获得成功的经验和启示。     

试析美国奥巴马政府的核不扩散政策

奥巴马政府上台后,美国核不扩散政策出现了重要转变。这一转变既是奥巴马政府对布什政府核不扩散政策进行反思的结果,又是修复美国国际形象和维护其世界领导地位的战略需要,更是美国对朝鲜和伊朗的核开发问题施加压力的一种手段。奥巴马政府对美国核不扩散政策的调整,有利于国际核军控工作走上正轨;将对中国产生多重影响;对地区核问题的解决所产生的效果具有不确定性。