统一涉内外企业所得税法刍议

目前 ,我国对内外资企业所得进行征税时 ,实行双轨制 ,即涉外企业和内资企业分别适用相应的所得税法。本文从统一内外资企业所得税税法的角度出发 ,探讨了设置两套所得税法原因、统一企业所得税税法的必要性和可能性 ,以及内外资企业所得税税法的统一的框架。     

简评洋务派的"中体西用论"

本文从社会背景、目的、实践与对维新运动的影响、理论等五方面对洋务运动的"中体西用论"进行分析,最后得出"中体西用论"一定程度地推动了中国的近代化,但不能从根本上改变中国的落后面貌的见解.     

风险投资的制度分析

风险投资运作过程中存在委托-代理关系,存在信息不对称.信息不对称带来"逆向选择"和"道德风险"问题.从制度经济学角度考虑,设计一套行之有效的激励和约束机制能够最大限度地减少"逆向选择"和"道德风险"的发生,提高投资市场的运行效率.     

The American Right and the Framing of 9/11

On September 11th, 2001, 2 hijacked airliners were crashed into the World Trade Center and a third into the Pentagon. The Bush administration's response, both in regard to civil liberties at home and the launching of military action abroad, has been the subject of considerable controversy. As we might expect, the Bush administration's framing of events met with acclaim among many on the American right But here, as elsewhere on the political spectrum, how to understand and react to 9/11 was also the subject of bitter dispute, a dispute that sheds new light on the ongoing arguments among American conservatives in the aftermath of the Cold War.     

超越GATT／WTO：美国对外贸易法中双边主义的复兴

双边主义是由两个国家(或地区)参加并协商解决问题的一种理论和主张。自20世纪60年代中后期以后,随着美国世界经济霸主地位的丧失,美国已不能从GATT/WTO规则中获取更多的优惠,转而谋求一种更为直接、快捷、有效的贸易体制来扩大进出口,发展经济。双边协定,特别是双边自由贸易协定满足了这种要求,但也对GATT/WTO多边贸易规则产生深远的负面影响。     

Those bothersome Rho-dents: Lyndon B. Johnson and the Rhodesian Information Office

My article explores the response of the Johnson Administration to the establishment of the Rhodesian Information Office (RIO) in Washington DC in the aftermath of the Rhodesian Unilateral Declaration of Independence. The stance adopted by Johnson toward the RIO is illustrative of the viewpoint of the White House toward the broader issues of achieving majority rule and racial equality in Rhodesia and indeed the wider Southern African region. As clearly demonstrated by its policies toward the RIO, the White House adopted a measured approach of condemning Rhodesia and white minority rule in Africa and engaged in limited actions to demonstrate US opposition. Johnson, however, was not prepared to countenance more extreme measures that could threaten US geopolitical and domestic interests.     

阿拉伯海湾国家对外援助的战略、特点与影响

阿拉伯海湾援助国是新兴援助国的重要成员,在国际发展援助中的贡献与日俱增。援助国的实践服务于政治、经济与文化战略需求,与石油红利、君主制政权、历史地缘关系、伊斯兰文化的宗教属性及地区安全环境密切相关。从外交战略看,援助政策被纳入国家总体战略,在保持对战略重点区域持续投入的基础上向全球扩展,主要体现为团结援助和南南合作;从经济战略看,在全球范围内部署和循环利用石油财富,旨在加速推进国家经济多元化政策;从文化战略看,宣扬伊斯兰传统文化中慷慨施舍的精神,达到提升国家地位、塑造地区影响力之目的;从援助特点看,以王室和中央政府主导的援助政策,兼顾双边和多边的援助渠道,援助分配聚焦受援国经济与社会发展领域、积极对接国际发展合作新机制。援助不仅通过人道主义援助缓解了贫困国家的发展难题,而且彰显了其在国际发展合作中的多重作用,与中国深入践行合作共享的发展理念息息相通。     

中国共产党对外交往的百年演进与当代发展 ——基于民族复兴视角的分析

在百年发展历程中,中国共产党始终将实现中华民族的伟大复兴作为处理中国与外部世界关系的根本指南。追求民族复兴是一个长期、宏大的历史进程,它使中国走上了一条不同于其他大国崛起的道路,这也是中国共产党长期执政的必然要求与历史使命。从实现目标及其顺序来看,民族复兴包括安全保障、富强发展、文明重构三个层次。在改革开放之前,中国共产党人的主要目标是在二战、冷战等严峻的国际安全环境下,实现保障国家安全这一目标。在改革开放之后,中国共产党领导下的中国外交主要服务于经济建设这一中心,走出了从“谋富”到“求强”的复兴之路。自党的十八大以来,中国开始更多地强调有中国特色的发展道路和发展模式及其对世界的可能贡献,文明复兴的趋势也越来越明显。当前,在习近平外交思想的指引下,中国共产党提出并推动构建人类命运共同体这一目标,将民族复兴事业推向一个新的高度,并为最终实现这一目标奠定了坚实基础。     

中国共产党百年对外交往与外交思想笔谈

中国共产党在对外交往领域积累了丰富的思想和实践资源,这是深化中国特色政党外交理论研究,丰富外交学理论,构建中国特色大国外交理论的重要学理源泉。中国共产党的世界观和外交价值观一以贯之,外交思想和原则具有高度稳定性、连续性和确定性。党的外交思想坚持人民性、独立性和时代性。独立自主是中国共产党外交思想体系的基石。党的十八大以来,中国积极开展涉港国际斗争,坚决反对与遏制任何国家和外部势力干涉香港事务和中国内政。中国共产党的国际安全理论建设具有长期的思想准备、丰富的实践经验和先进的理论指导,坚持系统思维,构建大安全格局。共同、综合、合作、可持续的新安全观是中国特色国际秩序观的具体体现。     

The emerging middle power concept: Time to say goodbye?

To deal with the wide range of states that are considered middle powers, scholars distinguish between traditional middle powers on the one hand, and emerging, non-traditional or Southern middle powers on the other. This article examines the middle power concept in light of such diversity. It rejects middle power conceptions based on a ranking of size, power or position, on performing morally commendable international actions, on playing niche roles in international diplomacy, or on national self-identification. The article then considers a conception of middle powers as international stabilisers. The difficulty with this latter conception is that new middle powers exhibit a counter-hegemonic streak and a preference for multipolarity. Both of these are destabilising. The proposed solution is to jettison adjectives such as ‘emerging’ or ‘Southern’ with regard to middle powers, to stop classifying mid-range states with counter-hegemonic tendencies as middle powers, and to restrict the middle power term to mid-range states that actively support the liberal hegemonic project.