促进小微企业发展的税收政策研究

小微企业在国民经济中占有重要地位,完善与改进税收政策对促进小微企业的发展有重要意义。对我国现行小微企业的界定标准和小微企业税收制度进行分析,指出相关税收政策存在的不足,并提出促进小微企业进一步发展的税收政策建议。     

完善甘肃省小微企业税收政策体系的思考

随着社会主义市场经济体制的完善,我国的市场竞争压力较大。在这样的状况下,对国民经济发展起到重要作用的小微企业,在运行发展的过程中往往因为自身竞争力的不足,而处于市场劣势地位。在这样的背景下,为了进一步促进甘肃省社会经济的发展,该省的政府部门需要加强对于各类扶持政策的制定,从而促进微小企业的可持续发展。本文基于此,着重分析甘肃省小微企业的发展状况,并就其企业税收政策体系的完善进行论述,希望由此实现该地区小微企业的可持续发展。     

小微企业融资难问题研究

小微企业是吸纳就业、稳定社会的重要力量,融资难、融资贵是我国小微企业发展过程中普遍面临的问题,并已逐渐成为制约小微企业发展壮大甚至是继续生存的瓶颈。本文针对小微企业融资现状及特点,分析存在的问题,提出相关建议,对于小微企业融资问题的解决将起到促进作用。     

我国农业产业化税收政策研究

阐述我国相关的农业税收政策及优惠政策。在此基础上,分析我国目前的农业产业化税收政策及优惠中存在的主要问题,提出了我国在未来完善农业农业产业化税收政策体系过程中应该注意的问题及采取的措施。     

小微企业融资困境及缓解对策研究

自我国的经济体制改革后,小微企业成为了经济发展的新兴力量,并为促进我国的经济增长做出了巨大的贡献;但大部分的小微企业中都出现了融资难的问题,这已经成为了制约我国小微企业发展的瓶颈;为了解决这个问题,首先应了解小微企业出现融资难的成因,并根据相关的成因寻求出解决的措施,最终改善小微企业的融资环境,帮助其稳健的发展.     

小微企业融资问题与对策分析

小微企业是我国企业的重要组成部分,对我国经济发展具有重要的推动作用。同时小微企业在扩大就业,促进经济增长方面具有不可替代的作用,但是小微企业当前的发展面临着严重的资金问题。本文旨在通过对当前小微企业融资存在的问题的分析,进而提出促进小微企业融资的对策措施,以促进小微企业的发展。     

小议农信社破解小微企业融资难

小微企业是国民经济的重要组成部分,也是地区经济活力的重要体现.小微企业在稳定经济、吸纳就业、提供社会服务等方面发挥着重要的作用.但小微企业也面临着发展资金不足、融资难、贷款难、担保难等突出问题.从小微企业方面和农信社方面进行了小微企业融资难的成因研究和农信社解决小微企业融资难问题的可行性分析,并给出了农信社破解小微企业融资难问题的措施,有利于促进小微企业的健康发展.     

我国小微企业人力资源管理的提升路径略论

随着市场经济地不断发展和各种优惠政策地推出,我国小微企业也蓬勃发展,其在国民经济中的地位也越来越重要,但是与大中型企业相比,其仍然存在着诸多问题。人力资源作为小微企业最重要的资源,与之相关的问题无疑是制约小微企业发展的最主要问题,在分析我国小微企业人力资源管理存在的主要问题基础上,提出小微企业人力资源管理的提升路径。     

我国小微企业融资担保体系问题与对策

我国小微企业在发展过程中遇到的最普遍问题就是融资难,而融资难的最大障碍就是信用担保体系不健全。我国小微企业融资担保体系存在担保放大倍数小、风险分担比例不合理、缺乏资金补偿机制、相关法律法规缺失、担保机构"傍大款"等问题。借鉴发达国家信用担保体系法律法规完备、申请机制高效、担保对象重点突出等经验。我们应健全我国小微企业融资担保体系框架,完善小微企业融资担保风险分散与控制机制,提升为小微企业提供金融服务的质量,为解决小微企业融资难创造条件。     

简论基层税务机关对小微企业税收优惠政策的经济效应

随着社会生产力的不断提升,小微企业在增强市场活力以及优化产业结构方面的作用变得更为突出.因此,为了更好发挥小微企业在促进社会经济发展方面的作用,国家税务机关出台了诸多的优惠政策来推动小微企业的发展,这就要求基层税务机关在开展工作的过程中必须要将各项优惠政策落实到实处,从而充分发挥出这些优惠税收政策的作用,促进小微企业健康发展.     

中英植物及其文化内涵

中英植物在表达文化内涵方面有许多差异.这些差异反映了英汉两种文化在自然环境、文化背景、宗教信仰及审美观念等方面的不同.了解这些有利于加强文化交流、消除误解,使人们相互更好地理解、沟通.     

转型国家和地区的腐败与反腐败现象研究

腐败是一国政治、经济、文化、司法情况的侧面反映。俄罗斯、韩国、台湾等转型国家和地区民主政治发展中腐败放量增加,既有腐败的一般性原因,更有转型期制度约束缺失下政治分权导致腐败切入点分散化、政府主导型市场经济下权力设租和寻租恶性循环、传统政治道德体系解体下公职人员从政心理发生裂变等特定因素的推助。我们必须看到导致腐败的因素会随着问题被暴露以及社会寻求完善的民主与法制而发生改变,民众的民主监督技能也会因民主的教育而大大提高。对于转型国家和地区民主化发展中不断上演的政治腐败和社会动乱,我们不能在一种幸灾乐祸的心态下固步自封,停止民主政治发展的探索,更不能背离民主。需要借鉴当代民主理论的研究成果和民主实践的经验与教训,顺应本国的国情和社会发展的客观需垂正确制定未国臣章政治发展酌方略有莳揭制叔力腐败     

英国归来话考试

英国的教育在世界上有口皆碑。尖端超前的研究领域、国际认可的学位学历、科学高效的职业培训等早已文明全球。英国的剑桥大学建校以来,己培养     

形似而神异的定语从句和同位语从句

定语从句和同位语从句对于英语学习者而言是比较容易混淆和不容易掌握的语法现象,笔者根据教学中学生反馈的问题和经验总结,从两个方面就这两个从句进行对比论述,旨在抓住要害,辨清异同.     

北方高校冬季体育教学存在问题及改革探索

北方高校由于处在高纬度地区,冬季开展体育教学活动存在诸多局限性,冬季体育教学主要以冰雪项目为主.北方高校冬季开展冰雪项目具有场地、师资队伍等有利条件,但也存在学生体育意识不强、课程设置单一、教学内容枯燥等问题.不断丰富冬季体育教学内容和培养学生参与冬季体育项目的兴趣是开展好冬季体育教学的关键.     

Parents and school communities in Japan and Scotland: contrasts in policy and practice in primary schools

In this paper Japanese and Scottish cultural and ideological expectations about the role of parents and communities in schools are examined. Findings from three case studies of a Japanese school, a Scottish school and a group of Japanese parents sending their children to a Scottish school show that there are clear policy differences between the two countries. These differences reflect each country's problems and the purposes of the educational reforms that have been introduced and the different strengths and weaknesses of the two systems. The policy differences in the two systems and how these are translated into practice are examined from the perspective of parents and the wider school community. It is argued that what is missing from the policy and practice context in both countries are the resources to enable teachers, parents and other members of the community to work as equal partners.     

Relationship between affect and achievement in science and mathematics in Malaysia and Singapore

Background : The Trends in International Mathematics and Science Study (TIMSS) assesses the quality of the teaching and learning of science and mathematics among Grades 4 and 8 students across participating countries.

Purpose : This study explored the relationship between positive affect towards science and mathematics and achievement in science and mathematics among Malaysian and Singaporean Grade 8 students.

Sample : In total, 4466 Malaysia students and 4599 Singaporean students from Grade 8 who participated in TIMSS 2007 were involved in this study.

Design and method : Students’ achievement scores on eight items in the survey instrument that were reported in TIMSS 2007 were used as the dependent variable in the analysis. Students’ scores on four items in the TIMSS 2007 survey instrument pertaining to students’ affect towards science and mathematics together with students’ gender, language spoken at home and parental education were used as the independent variables.

Results : Positive affect towards science and mathematics indicated statistically significant predictive effects on achievement in the two subjects for both Malaysian and Singaporean Grade 8 students. There were statistically significant predictive effects on mathematics achievement for the students’ gender, language spoken at home and parental education for both Malaysian and Singaporean students, with R ² = 0.18 and 0.21, respectively. However, only parental education showed statistically significant predictive effects on science achievement for both countries. For Singapore, language spoken at home also demonstrated statistically significant predictive effects on science achievement, whereas gender did not. For Malaysia, neither gender nor language spoken at home had statistically significant predictive effects on science achievement.

Conclusions : It is important for educators to consider implementing self-concept enhancement intervention programmes by incorporating ‘affect’ components of academic self-concept in order to develop students’ talents and promote academic excellence in science and mathematics.     

Expansion and social selection in education in England and Scotland

This paper examines trends in social class inequalities in young people’s educational attainment and HE entry between the mid‐1980s and the end of the 1990s in England and Scotland. Using time‐series data derived from the Scottish School Leavers Surveys and the England (and Wales) Youth Cohort Study, changes in both absolute and relative social class differences within and across the two countries were analysed through the use of a series of ordered logits. The results show that Scotland has higher educational attainment rates but also higher social class inequalities than England. Moreover, while in England social class inequalities at upper‐secondary and tertiary level have declined over time, in Scotland no evidence of such trend has been found. The conclusions highlight that possible explanations for these patterns reside in the different features of the two education systems and in the remarkable educational success of the Scottish middle class.     

高校创新创业教育中存在的问题与优化策略

为缓解大学生就业压力,高校结合当今社会学生就业情况,制定了以创业带动就业的教育方针政策,通过创业教育的开展来赋予学生足够的创业能力,使学生可以实现自主就业。作为一名高校创新创业教育工作者,笔者通过对高校创新创业教育问题的逐步分析,对大学生创新创业教育策略进行详细论述,以此为有效缓解社会就业矛盾,促进高校创新创业教育有效开展贡献自身的一份力。