Preface

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer’s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties. This research is partially supported by the National Natural Science Foundation of China under Grant Nos. 60674082, 70221001, and 70731003.     

《液压传动与控制》教学改革探索

针对机械类大学生学习液压传动的特点和要求,从教学手段和教学内容等方面论述了如何对《液压传动与控制》课程进行教学改革。     

关于农业税取消后乡镇政府职能转变的思考

论述了我国乡镇政府的现状及存在的问题,分析了乡镇政府职能转变的方向,提出了乡镇政府职能转变应注意的问题。     

概率论与数理统计课程教学改革初探

结合教学实践,从教材和教学模式两方面探讨了概率论与数理统计的教学改革。     

发电厂电气部分课程的工学一体化教学改革探索与实践

详细论述了近年来我们对《发电厂电气部分》课程所做的一系列教学改革与探索，提出了工学一体化教学改革模式，该模式旨在将工程实际贯穿于整个教学活动中，将工程思想、理论学习和工程训练相互融通，使其成为一个动态的整体，采用该模式教学，能够强化学生动手能力和培养创新思维，建立工程思想．     

广西大学安全工程专业教学改革探讨

根据广西大学专业设置以及广西生产行业特点,将已有安全工程本科专业培养方案及培养模式进行修改,其中以石化、矿山、造纸及制糖四大培养模块来进行,每个模块专业必修课程都为原来的专业必修课程,在专业选修课程中分别设置石化、造纸及制糖主要工艺及设备课程,以便安全工程本科专业毕业生在工作中能更好地将安全专业知识融入进实际工作中,确保广西安全生产工作长期、有效进行.     

浅谈如何在课程改革下进行语文教学

素质教育是学校教育工作的核心，是实现学生能力培养及学生身心素质全面发展的主要途径。本文提出了如何在小学课程改革下开展语文教学的几种方式。     

浅谈煤炭企业改革与内部审计发展

针对煤炭企业内部审计工作中存在的问题,提出了煤炭企业内部审计工作完善和发展的建议。     

高职高专《会计信息系统》课程教学改革的探讨

针对高职高专《会计信息系统》课程教学的现状,探讨了《会计信息系统》课程教学改革的主要内容。     

《科技文献检索与利用》课教学的"三原则"和"五结合"

结合教学实践,总结了文献检索课教学中应掌握的原则以及教学中应注意的问题。