税收征管的基本社会责任

税收的征收管理是税收法制贯彻执行的过程,基层税收机关及其税收工作人员承担这一过程的实际操作,严格执法公平税收直接影响到税收环境的优劣,直接关系到民生建设和依法治国理念的实现。可以说,税收征管过程是税收社会责任的体现过程。     

加强房地产税收一体化征收与管理的思考——以广西贺州市为例

加强房地产税收征管,必须坚持依法治税,规范征收管理,以"先税后证"为抓手,以信息共享为依托,以优化服务为宗旨,实施房地产税收一体化征收管理.笔者根据近年来贺州市房地产业税收征管现状和存在问题,从加强房地产税收一体化征管是强化行政执法的迫切需要的角度,提出我市加强房地产税收一体化征管的对策和措施.     

乳山地税局文明创建放光彩

乳山地税局现有干部职工95人,辖设7个机关科室、7个基层征收管理分局、1个稽查局和1处纳税服务中心,负责辖区8300户纳税人地方税收征管工作,其中私营企业1032户,个体工商户7268户。成立13年来,累计组织各项收入28亿元,年均递增26.8%,近三年来,年均递增达到30%以上。     

关于县级税收征管改革的思考--基于安徽省长丰县的调研

随着社会主义市场经济的深入发展,我国地方经济运行中出现了一系列深层次的问题,给基层税收征管带来新的挑战。为了适应社会发展和经济建设的需要,税收征收管理改革势在必行。本文结合安徽省长丰县税收征收管理体制的现状和面临的问题,借鉴西方国家的有利经验,从规范征管组织体系、优化纳税服务体系、加强税源专业化管理以及完善税务信息管理系统等方面提出了对策和措施。     

谈强化个人所得税的征收管理

目前个人所得税的征收管理存在着一些问题,致使税款流失严重。要解决这些问题,主要应通过以下三个途径:提高公民征纳意识,营造依法纳税的整体社会氛围;完善个人所得税课征方式和征管体制;加强税收征管相关制度的配套工作。     

浅析我国个人所得税的制度缺失

个人所得税是世界各国征收的重要税种之一。个人所得税是指政府为了筹集国家收入对个人收入所得按规定比例征收的一种税。现阶段,我国个人所得税的征管并不理想。个人收入中除了工资薪金以外其他收入都难以监控,偷税漏税处罚力度不够、部门协调工作不足等等,都是导致现行个人所得税征管不力的现状。因此,有关个人所得税的热点问题,值得我们思考。     

税务管理信息化的原则和重点

税务管理信息化的内涵包括过程和状态两个方面。税务管理信息化建设应坚持经济原则、国情原则、重点突破原则和系统协调原则。税务管理信息化建设应抓住的重点环节和工作：一是税务管理信息网络建设；二是信息资源数据，库建设；三是规范征管基础工作，进行征管“业务重组”；四是开发统一征管应用软件；五是研制应对电子商务发展的智能征税软件，形成网上自动征税系统。     

浅谈从档案的历史看档案管理的重要性

档案工作从狭义上讲,就是档案业务工作,它是档案室和档案馆围绕档案所进行的一系列业务工作,是利用科学的原则和方法管理档案,为社会各项事业服务的工作.机关档案工作是机关工作的组成部分,是提高机关工作效率和工作质量的必要条件,是维护机关历史真实面貌的一项重要工作.     

互联网金融创新模式背景下的税收立法思考

互联网金融是以互联网作为媒介结合传统金融业而出现的一种全新金融模式,目前发展迅速。我国当前的税收法律制度主要是对实体金融业进行规制的,对于互联网金融的税收征管还处于缺失和空白的状态,具体表现在税款征收法律制度的制定和修订落后于互联网金融发展的速度,同时税款征收的方式和方法比较陈旧。为了有效规范对互联网金融的税收征管,必须从税收实体和程序两个方面强化对互联网金融的税款征收与管理,从而引导其健康发展。     

税收征管法律制度存在问题及对策浅析

修订《税收征管法》受到社会各界的广泛关注。现行税收征管法律制度对于欠税管理、提前征收、延期纳税、税务搜查权、税务检查过程中的强制执行、税收法律责任等的规定,在实践中暴露出种种问题,有待于《税收征管法》及其实施细则的重新修订,予以完善。     

Burning a Candle in a Vessel, a Simple Experiment with a Long History

The experiment in which a candle is burned inside an inverted vessel partially immersed in water has a history of more than 2,200 years, but even nowadays it is common that students and teachers relate the change in volume of the enclosed air to its oxygen content. Contrary to what many people think, Lavoisier concluded that any change in volume in this experiment is negligible; moreover, the explanation relating oxygen consumption in the air with its change in volume is known to be wrong. In this work we briefly review the history behind the candle experiment and its relationship with some typical erroneous explanations. One of the key factors behind Lavoisier’s success was the use of experiments carefully designed to test different hypotheses. Following these steps, we performed several closed volume experiments where the candle wick was replaced by a capillary stainless steel cylinder supported and heated by a nichrome filament connected to an external power supply. Our recorded experiments are displayed as web pages, designed with the purpose that the reader can easily visualize and analyze modern versions of Lavoisier’s experiments. These experiments clearly show an initial phase of complete combustion, followed by a phase of incomplete combustion with elemental carbon or soot rising to the top of the vessel, and a final phase where the hot artificial wick only evaporates a white steam of wax that cannot ignite because no oxygen is left in the closed atmosphere. After either a complete or incomplete combustion of the oxygen, our experiments show that the final gas volume is nearly equal to the initial air volume.     

天保房地产开发公司发展战略研究

天保房地产开发公司根植于天津滨海新区。依托控股公司带来的资源优势，基于滨海新区列入国家发展战略部署的背景，在近年来取得了迅速的发展。但是随着国家一系列政策的出台，中国的房地产行业面临着一次大的重新洗牌过程，同时企业内部仍然存在着制度缺陷、管理不规范、流程不清晰、人员激励不足等各方面的问题，所以，天保房地产公司在面临着滨海新区良好发展机遇的同时，也面临着很大的挑战。如何在机遇与挑战并存的环境中，认真分析和评估企业的外部环境及内部资源与能力的优劣势，对企业内部的资源与能力进行积累与培养，制定相应的竞争与发展战略，引导企业的健康长远发展具有一定的必要性与迫切性。 本文从竞争战略的角度，综合分析天保房地产开发公司所面临的外部环境和内部条件，研究探讨天保房地产开发公司的发展战略框架，包括战略的指导思想、战略定位、战略目标及相应的实施措施，以期实现天保房地产开发公司的发展愿景和核心价值。     

指鹿为马

秦二世时,丞相赵高野心勃勃,日夜盘算着要篡夺皇位。可朝中大臣有多少人能听他摆布,有多少人反对他,他心中没底。于是,他想了一个办法,准备试一试自己的威信,同时也可以摸清敢于反对他的人。     

Short a and Long a

Easy Phonics带你学习自然拼读,让你学会字母的发音规律,正确地拼读单词。本期让我们继续来看看、读读、写写重读音节中包含字母a的单词,区分它们读短音short a-/e/,还是长音long a-/ei/。     

Short a and Long a

Easy Phonics栏目带你轻松地学习自然拼读!在读读、听听、拼拼和玩游戏中,你将了解字母的发音规律,并正确地拼读单词。这一期,我们来学习元音字母a的短音(short a)和长音(long a).     

做校长·做学问·做人

从前,有一句话,叫做"吃得苦中苦,方为人上人".这句话被认为动机不纯,怎么可以做"人上人"呢?其实,对于"人上人"可以作不同的理解,一种理解是"骑在人民头上,作威作福",这种"人上人"当然不好;但也可以解释为比别人做更多的贡献,吃更多的苦,经过更多的挫折与困难而比一般人更成熟、更坚强,更知道怎么做人.实际上,对这句话应是作后一种理解的,因为这种"人上人"是与"苦中苦"联系在一起的.     

毕飞宇:一镜、一钟、一影、一胡琴而已

本文从毕飞宇小说中一再出现的镜、钟、影和胡琴的意向入手,考察毕飞宇小说的叙述人称、叙述速度、叙述结构和叙述意图。深入阐释＂我＂与＂他＂的分离与揉合,＂快＂与＂慢＂的交替与演变,＂是＂与＂非＂的分明与模糊,＂语言＂与＂沉默＂的相反而相成。     

Paving a clear path in a thick forest: a conceptual analysis of a metacognitive component

The concept of metacognition refers to one’s knowledge and control of one’s own cognitive system. However, despite being widely used, this concept is confusing because of several reasons. First, sometimes it is not at all clear what is cognitive and what is metacognitive. Second, researchers often use the same term, namely, “metacognition” even when they refer to very different aspects of this complex concept. Alternatively, researchers may use different terms to indicate the same metacognitive elements. Another foggy matter is the interrelationships among the various components of metacognition discussed in the literature. This conceptual confusion regarding the concept of metacognition and its sub-components calls for in-depth theoretical and conceptual clarifications. The goal of this article is to portray a detailed example of a conceptual analysis of meta-strategic knowledge (MSK) which is one specific component of metacognition. This specific example is used to draw a general model for conceptual analyses of additional metacognitive components. The approach suggested here is to begin with a clear definition of the target sub component of metacognition, followed by a systematic examination of this sub component according to several dimensions that are relevant to metacognition in general and to that sub component in particular. The examination should include an analysis of how the details of the definition of the target sub-component refer to: (a) general theoretical metacognitive issues raised by prominent scholars; (b) definitions formulated and issues raised by other researchers who have investigated the same (or a similar) sub-component and, (c) empirical findings pertaining to that sub-component. Finally, it should be noted that since metacognition is a relational rather than a definite concept it is important to situate the context within which the conceptual analysis takes place.