全文获取类型
收费全文 | 209篇 |
免费 | 7篇 |
专业分类
各国政治 | 6篇 |
工人农民 | 4篇 |
世界政治 | 4篇 |
外交国际关系 | 6篇 |
法律 | 51篇 |
中国共产党 | 10篇 |
中国政治 | 36篇 |
政治理论 | 21篇 |
综合类 | 78篇 |
出版年
2022年 | 2篇 |
2020年 | 6篇 |
2019年 | 7篇 |
2018年 | 2篇 |
2017年 | 6篇 |
2016年 | 2篇 |
2015年 | 2篇 |
2014年 | 15篇 |
2013年 | 10篇 |
2012年 | 10篇 |
2011年 | 14篇 |
2010年 | 10篇 |
2009年 | 10篇 |
2008年 | 16篇 |
2007年 | 21篇 |
2006年 | 12篇 |
2005年 | 17篇 |
2004年 | 18篇 |
2003年 | 9篇 |
2002年 | 12篇 |
2001年 | 8篇 |
2000年 | 6篇 |
1999年 | 1篇 |
排序方式: 共有216条查询结果,搜索用时 15 毫秒
61.
XU Haiyan 《Frontiers of Law in China》2020,15(2):142
A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2. 相似文献
62.
Catherine Riley 《Women: A Cultural Review》2013,24(3):235-255
This article examines the UK publisher Virago, the world's largest women's imprint and the best known of the second-wave feminist publishing houses that sprang up during the 1970s and 1980s. Feminist publishing remains a peculiarly unacknowledged and underexamined aspect of feminist history, but one that had real influence and effect. This article gives a historical account of Virago, noting its intention to enact feminist politicking through the act of publishing books. The author looks at the effect Virago had on the industry more widely, on literary culture and on attitudes to women. The author also examines changing formulations of feminism and how these were reflected—or not—through Virago's published output. The author then moves on to her central proposition: that Virago's sale in 1995, rather than marking the death of feminist publishing (as was stated in media comment at the time), was in fact the point at which it was saved. Virago's move into Little, Brown, coinciding with the rise of an increasingly commodified consumer culture, the conglomeration of the book industry and more pluralized expressions of feminism, allowed it to continue to work as a publisher of women's writing while none of its contemporaries survived. The author looks in detail at the changes post-1995 within the book industry, within feminism and in wider culture, as well as at Virago. The author asks whether Virago still has value as a ‘feminist’ imprint and how it has sought to remain vital and relevant. 相似文献
63.
刘帆 《中国青年政治学院学报》2004,23(4):94-100
根据1995~2001年的统计资料,股份制商业银行的效益远高于国有独资商业银行,其原因是股份制商业银行的经营能力和获利能力总体上远高于国有独资商业银行。因此,应进一步强化国有独资商业银行的市场化改革,提高效益,增强竞争力。 相似文献
64.
65.
叶谋韩 《福建公安高等专科学校学报》2003,17(2):83-85
检察机关代表国家提起民事公诉是世界各国普遍通行的做法,检察官具有提起民事公诉的权力源。在民事公诉中,检察官以国家公诉人的身份出席法庭,处于主当事人地位。民事公诉案件的范围应为“两益”案件。 相似文献
66.
也谈日本《新历史教科书》问题 总被引:1,自引:0,他引:1
《新历史教科书》事件的发生决非偶然 ,它既是日本右翼猖獗的表现 ,又有其“群众基础”和官方的默许 ,同时还有许多日本大企业、大财团的财力支持。所以 ,《新历史教科书》的出笼 ,从日本国内的形势看 ,实在是水到渠成的事。全书都充满着“皇国史观” ,其字里行间都在进行“日本从未进行过侵略战争”的诡辩与否定。因此 ,决不是修改几处就能解决问题的。一言以蔽之 ,《新历史教科书》给已经出现了问题的中日关系雪上加霜 ,其极坏影响是无法消除的。 相似文献
67.
Mark Davis 《Journal of Australian Studies》2017,41(4):450-471
Non-fiction books by and about Aboriginal and Torres Strait Islanders have arguably played a crucial role in the framing of public discussion of Indigenous issues in Australia since the 1950s. In this article, I track quantitative trends in the publishing of the approximately 769 such books for the Australian retail trade between 1960 and 2000, as part of what I describe as an emerging “cultural mission” among Australian book publishers through the period. The article then discusses two major trends within the data. The first is an overall increase in the number of titles published annually through the period, while the second is a declining interest by mass-market trade publishers in publishing books in the area from the 1980s onwards versus an increased publication rate by smaller independent presses and two large trade publishers with a particular interest in the area, one of which is also independently owned. The article concludes with a discussion of possible reasons for the latter trend in the context of ongoing debates about white Australian colonialism. 相似文献
68.
69.
不管是索贿型公司、企业人员受贿罪,还是收受贿赂型公司、企业人员受贿罪,“为他人谋取利益”都是其构成要件。“为他人谋取利益”是客观要件;是否“为他人谋取利益”影响公司、企业人员受贿罪既遂的成立。 相似文献
70.
论我国自然人破产制度的建立——从法经济学的角度分析 总被引:1,自引:0,他引:1
对于我国破产法是否应当包括自然人破产制度,学界观点不一。从《破产法》(草案)中可看出,合伙的破产能力得到了认可,但却未赋予自然人有破产能力。对于这一问题笔者试从法经济学的角度加以分析,主张在我国应建立自然人破产制度。 相似文献