论奥运经济与我国体育产业的互动关系

从我国体育产业化的现状入手,探讨了体育产业化与奥运经济的互动关系,并提出实现两者双赢的具体措施.     

有关铁路劳动争议的几点看法

阐述了劳动争议的特征,介绍了建立劳动争议处理制度的作用,探讨了在WTO环境下,铁路行业减少劳资纠纷的一些对策。     

建筑设计院办公自动化系统的应用与研究

阐述了现代办公自动化的内涵及发展,简述了太原市建筑设计研究院办公自动化系统的实施与应用。     

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。     

试论发展文化产业的重要意义

当今,发展文化产业有着十分重要的意义。它不仅有助于培养新的经济增长点,扩大城市就业,实现经济社会的可持续发展,而且能够更好地满足人民群众日益增长的文化需求,推动社会主义和谐社会的建设。     

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。     

论加快发展民营经济的重要性及主要措施

在我国,民营经济已成为提供有效供给,促进经济增长的主力军;发展民营经济有利于推动国有经济的改革和重组;有利于促进二元经济结构向一元经济转化.加快民营经济发展应解放思想,解决民营经济的市场准入问题;营造良好的法律、融资和政策环境.     

加入WTO后山西省果业发展的思考

论述了加入WTO后山西省果业发展的明显优势及面临的严重挑战，提出了全面提高山西果业竞争力的具体措施。     

中外银行税制比较与我国银行税制改革路径

我国与银行业相关的税收制度实施已20多年,宏观经济环境发生了很大变化,特别是随着我国加入世界贸易组织,现行的银行税制已滞后于当前的社会经济环境和银行业的现状,已不能适应加入WTO后的发展需要.与其他国家相比,我国现行银行税制存在诸多问题和弊端.因此,必须立足我国银行业的现实国情,改革现行银行税制,为银行业创造公平的市场竞争环境,从而促进我国银行业的健康、稳定、可持续发展.