个人所得税改革探讨

我国个人所得税起征点由800元提高到了1600元,这一改革措施没有从根本上解决个人所得税由于实行统一免征额所带来的实际上的不公平问题。除此之外,我国个人所得税还存在着税制不完善、税率结构不合理、征纳不充分等缺陷。我国可以从采用分类综合所得税制、提高边际税率、加强税收征管等措施入手,进一步深化个人所得税的改革。     

试探当前农民增收的途径

农民增收问题是事关我国国民经济良性发展和社会长治久安的大问题。就业不充分,体制的限制,农民负担过重是制约农民增收的主要障碍。加大农业人口非农就业,改变现有体制,调整产业结构,实现农业产业化和现代化是解决农民增收问题的有效途径。     

关于构建农民增收长效机制的思考

“三农”问题的核心是农民问题,而农民问题的核心是农民富裕。当前农民增收的大部分是政策性保护增收措施实施的效应,属于政策性措施的延续,要想实现全面的长效性增收仍受到政策局限性和市场局限性约束。这就需要我们既从农业内部深挖增收潜力,增强农业和农村经济内部自主活力,也需要从农业外部寻找突破,形成可持续的外部推力和良好的增收氛围,形成内、外共促增收的良好机制。     

城乡居民收入差距问题研究

城乡居民收入差距拉大,应引起高度重视。本文通过对城乡居民收入水平的实证分析,论证了差距形成的原因,从经济决策的角度提出了治理对策。     

负所得税：我国最低生活保障制度改革的方向

尽管经济学家对负所得税有种种反对意见,其在我国的具体实施也面临一些难题,但是在处理公平与效率、调动低收入者的积极性方面负所得税仍不失为一种较好的解决之道。我国政府应尽快实施负所得税政策来充实我国的最低生活保障制度。     

社会资本视角下的中国农民增收

从社会资本的视角出发,可以发现,农民的人际关系资源短缺、特殊主义的信任观以及合作意识的匮乏等消极性社会资本阻碍了农民收入的增长。因此促进农民增收,既需要提升农民的物质资本与人力资本的存量,也需要通过改变农民的关系网络结构、增强农民的组织能力与组织化程度、树立现代性信任观等来提高农民的社会资本存量。     

Transfer Pricing in BEPS Project and China's Response

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.     

Literary Journey from North to South: The Reception of Nordic Women Writers,Their Books and Ideas in the Slovenian Literary System

This article discusses the previously unresearched reception of Nordic women writers in the Slovenian cultural space. The first part presents the early reception of Nordic women writers in the nineteenth century up until the First World War. It analyses both the passive reception (the presence of books by Nordic women writers in library catalogues, references in the press and in egodocuments) as well as the active reception (literary influence). The second part of the article details the case study of Sigrid Undset’s reception, which is very intense and is still ongoing today (the most recent translation is from 2015). Through the methods and approaches of translation, intercultural, polysystem, and gender studies, this article explores the impact of Nordic women writers in the Slovenian literary polysystem and the influence of gender in the reception process. The article concludes that the writings of Nordic women writers brought representations of women’s lives to the Slovenian cultural space. Moreover, this has been of great interest for the Slovenian reading audience since female characters rarely serve as protagonists in Slovenian literature (except in some works written by Slovenian women writers). Slovenian feminists regarded Nordic women writers as role models and legitimized their own feminist demands by quoting the works of Nordic women writers and by referring to their successful writing careers. Therefore, the writings of Nordic women writers fill in a gap in Slovenian literature and supplement and enrich it.     

De l'espace nomade à l'espace mobile en passant par l'espace du contrat: une expérience théorique

The paper retraces both a scientific itinerary and what might be described as a stratification and a history of the dominant social forms of structuring space: nomadism, sedentariness, mobility. It argues against a possible evolutionist interpretation of this scheme by privileging a synchronic observation of the various intersecting spatial forms in what might be called the truth of the place (which is the stage of intersection). The theoretical idea of a mobile space is thus schematized by opposing it to the paradigm of fixedness which dominates classical as well as modern spatial analysis. The rapprochement of nomadic space (being the source of reflection) and mobile space (being the result of reflection) is presented as a “methodological” space avoiding metaphorical vagueness.