农民收入与农村土地使用状况的相关性研究

基于对山东省农民收入与农村土地使用状况的调查,发现农民人均收入与人均耕地资源的占有呈负相关关系,并对其形成原因进行了剖析,对农民增收、实现农村现代化的策略进行了探讨。     

税费改革后乡镇财政运行的困境与对策

农村税费改革对乡镇财政收入的消减效应明显,对增加乡镇财政收入的替代效应较弱;农村税费改革使乡镇财政困难等原有问题充分暴露出来,进一步扩大了乡镇财政的不平衡,使乡镇财政正常运转更加困难;要使乡镇财政走向良性运转轨道,就必须完善地方财政管理体制,完善财务管理机制,加大力度培植乡镇税源,转变乡镇政府职能,建立合理的公共管理体制。     

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.     

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。     

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本文利用概率统计的原理对一类证券投资组合所能减轻的风险作了讨论,并得到了风险最小的投资组合。     

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本文主要阐述了生产净产值指标在评价企业经济效益时的弊病,并从理论上和实践上论述了在商品经济条件下采用实现净产值指标评价企业经济效益的重要性和必要性。同时介绍了实现净产值指标的两种计算方法。即:生产法、分配法。     

关于国民收入随机模型的最小方差控制

通过对希克斯（Ｈｉｃｋｓ）一般模型的修正,建立一类关于国民收入的Ａｓｔｒｏｍ模型．由此讨论最小方差控制策略,同时结合我国实际问题进行计算、分析．     

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