论政府行为对征纳关系的影响

目前社会上偷税、漏税、骗税、抗税的现象依然存在,而且不是个别现象。理论界和实务界一般都把这些现象归咎于纳税人纳税意识淡薄,认为构建和谐征纳关系的关键在于如何提高纳税人的纳税意识。本文认为,纳税意识受多方面因素的影响,其中政府行为是一个主导因素;政府行为失范可能会对纳税意识产生“蝴蝶效应;”构建和谐征纳关系,不仅要培养纳税意识,更重要的是要培养征税意识和用税意识,政府要依法行政。     

论税法的公平价值

文章从税收法治的内涵入手，分析了税法的公平价值体系，从法源角度对税法公平价值的意义和作用进行了阐述，并就税收功能的发展对税法公平价值内涵的影响作了有益地探讨，提出了实现税法的公平价值是税收立法、执法的出发点和终极目标。     

论外商投资企业转移定价避税

目前我国许多外商投资企业长期亏损,但仍能够处于非破产境地,其中一个非常重要的原因就是其利用转移定价方式转移利润进而避税,这严重影响了我国的税收征管。本文从外商投资企业转移定价避税的一般表现形式入手,指明我国外商投资企业转移定价避税的特点,分析了现行税收法规对外商投资企业转移定价问题规制的内容及存在的缺陷,提出笔者对于完善相关立法的建议以及其他可采取的一些反避税措施的思考。     

基于企业内在生态的学习型组织模型研究

在开放动态的环境中,企业不仅要构建组织与环境的外在生态,而且还要处理组织内部要素之间的内在生态问题。在创建学习型组织过程中,企业需要在组织主体、组织空间和组织时间上实现内在生态化,分别形成学习主体模式、学习运行模式和学习发展模式,从而构成基于企业内在生态的学习型组织模型。     

税费改革背景下乡镇政府改革的出路初探

当前,税费改革正在我国广大的农村地区如火如荼地进行着.税费改革的深入,尤其是取消农业税,必然引起乡镇政府改革,乡镇政府改革是农村税费改革成败的关键.乡镇是撤销、自治、强化还是改良,学界众说纷纭,莫衷一是.乡镇政府改革可能的出路是采用多样化的改革方式和治理模式.     

经济分析理论对涉税犯罪案件侦查之导引

经济理论中的数理分析理论运用到对涉税犯罪案件的侦查中来,可用成本公式“收入-成本= 利润”对涉税犯罪案件的作案手法、证据搜集和线索作分析、确认,从而为经济犯罪侦查人员提供一种新的侦查方法,为涉税犯罪案件侦查创造一种新的思路。     

近期国内学术界对非政府组织研究综述

目前学术界对非政府组织的研究在概念界定方面,集中在包括剩余法在内的几种定义上;在非政府组织勃兴的深层动因方面,市场与政府的“双重失灵”,“市民社会”的知识话语体系,合法性建构,社会转型,可持续发展等是几个常见的视角;在非政府组织与国家的关系方面,着重探讨了导致两者合作或冲突的多种可能性;对于非政府组织在我国的发展定位问题,一些学者提出了对非政府组织不能期望过高、非政府组织本土化的观点。     

浅析我国个人所得税改革的根本问题

我国个人所得税的改革已成为各收入阶层关注的焦点。我国现行个人所得税因为目标定位不准确 ,征收模式未能适时调整 ,致使税负确定、税率设计不合理、税制复杂 ,难以征管 ,偷逃严重 ,调节无力。本文对目标功能定位、征收模式选择、税率设计、征收管理这些个人所得税的根本问题做了一些探讨。     

COMMUNITY ACCOUNTABILITY,MINORITY THREAT,AND POLICE BRUTALITY: AN EXAMINATION OF CIVIL RIGHTS CRIMINAL COMPLAINTS*

A growing body of evidence shows that minorities are disproportionately the targets of police brutality, but important theoretical questions about the causes of that inequity remain unanswered. One promising line of research involves structural‐level analyses of the incidence of police brutality complaints; however, existing studies do not incorporate variables from alternative theoretical explanations. Drawing on the community accountability hypothesis and the threat hypothesis, we tested the predictions of two prominent structural‐level explanations of police brutality in a study of civil rights criminal complaints. The study included cities of 150,000+ population (n = 114). The findings reveal that two community accountability variables—ratio percent Hispanic citizens to percent Hispanic police officers and the presence of citizen review—were related positively to police brutality complaints, partially supporting that perspective. Two threat hypothesis measures of threatening people—percent black and percent Hispanic (in the Southwest)—were related positively to complaints, as predicted. The relative degree of support for the two hypotheses is assessed.     

Rural land ownership reform in China’s property law

With regard to rural land ownership, there exist many problems, such as absence of the subject of right, ambiguity of the definition of right quality, and imperfection of the taking system. To perfect the rural land ownership system in China, we should continuously take villagers’ groups and villages as the subject of collective ownership and affirm the right of the members of collective organizations. In order to promote the development of the rural economy and realize the value of land, the contractual management right should be deemed as a property right and allowed to be transferred. The transferability of collective land ownership should be gradually established and the process of taking should be further normalized. Meanwhile, the farmers must receive sufficient compensation. The house site usage right is a special form of right of usufruct. To follow the principle that property should be made best use of, the house site usage right should also be transferable.