影响农民增收的非经济因素

改革开放以来,农民收入增长取得了明显成效,以发展经济促进农民增收的途径选择是极为正确的。但农民增收受非经济因素的限制在目前显得比较突出,对这一问题给予高度关注,并积极探索解决的途径,对进一步提高农民增收的质量和水平有着重要的现实意义。     

现行个人所得税制设计缺陷与完善

我国现行个人所得税制中在资本所得方面存在着轻征税或不征税,而在劳动所得方面存在着重征税;免税额方面搞"一刀切";费用扣除不规范;税率复杂;这些都有违"公平"原则。为此,本文提出:实行分类与综合相结合的税制结构模式;拓宽征税范围;规范税前费用扣除制度;修改税率等改革措施,以进一步完善我国现行个人所得税制。     

郑州市居民消费结构变动趋势分析

通过调查分析得知,本世纪初郑州市居民消费已步入以住、行为主的时期；对居民整体边际消费倾向分析表明,政府应采取一系列措施来刺激消费；从收入需求弹性分析来看,要引导、培育居民新的消费热点。     

缩小城乡居民收入差距的制约因素及其消解

我国是世界上城乡居民收入差距最大的国家.缩小城乡居民收入差距是和谐社会构建的内在要求.但在目前情况下,该问题的解决面临着制度体制政策弊端、法律支撑体系缺失、农村人才资源匮乏等诸多制约因素.消解其思路对策为:实施制度创新,消除体制性屏障;建立健全保护"三农"的法律法规;加快城镇化建设进程;推进农业产业化经营等.     

对侵犯著作权罪立法的几点思考

实体法上,侵犯著作权罪的构成要件中“以营利为目的”不必要,以行为人侵犯著作权的违法所得数额作为定罪量刑的主要标准不利于对侵犯著作权犯罪的有效打击。法定刑的设定不够合理。程序法上侵犯著作权罪是否属于亲告罪类型的自诉案件不太明确,文章认为设定成刑法上的亲告罪还不如设定成为刑诉法第170条(三)所规定的可予自诉的案件。     

Corporate Ownership and Control in the UK: The Tax Dimension

While generally the impact tax has on patterns of corporate ownership and control has received little attention in the relevant academic literature, this paper argues that tax is potentially an important determinant of ownership patterns in large companies. The paper focuses on historical developments in Britain, where an 'outsider/arm's-length' system of corporate governance took shape during the twentieth century and became fully entrenched by the end of the 1970s. Taxes imposed on corporate profits, taxation of managerial and investment income and inheritance taxes help to explain why during this period blockholders sought to exit and why there was sufficient demand for shares among investors to permit ownership to separate from control.     

金融市场发展与所得税法的变革

金融市场的发展是现代经济的重要内容,产生了新的交易方式与新的收益类型。然而,这些全新的交易方式与收益类型却无法完全包容于传统税法中,产生了税法规制的真空地带。     

The Structure of Ownership Rights in Franchising: An Incomplete Contracting View

The paper offers an explanation for the structure of ownership rights in franchising networks which emphasize the role of intangible assets. By applying the incomplete contracting theory of the firm we argue that the structure of ownership rights depends on the distribution of intangible assets between the franchisor and the franchisee. The higher the franchisor's (franchisee's) intangible assets relative to the franchisee (franchisor), the more ownership rights should be transferred to him. This hypothesis was tested by using data from the Austrian franchise sector. The empirical results are supportive of the hypothesis.     

试论我国私营经济主收入多元化的具体形式

私营经济主是建设有中国特色社会主义的劳动者,是复合型人才,他们的收入是多元化的,是既有剥削收入,又有劳动收入,还有非劳动收入。确立私营经济主按劳动、资本、技术和管理等生产要素参与分配的原则,有利于充分发挥私营经济的积极作用,有利于加快社会生产力的发展,有利于国家决策部门制定科学的政策,切实保护私营经济主合法的劳动收入和合法的非劳动收入。