跨境软件交易所得的税法定性研究

软件的无形性和软件交易的复杂性使得对跨境软件交易所得准确定性成为一大难题,这主要表现在跨境软件交易所得究竟是构成营业利润,还是特许权使用费,抑或是财产收益。各国为了维护本国的税收利益,在该问题上持不同立场。软件输出国倾向于采用基于权利的方法,即根据受让人从软件交易合同中所获得的权利的性质对跨境软件交易所得进行定性,软件输入国则倾向于扩大特许权使用费条款的适用范围。考虑到税法与民法的关系、税收公平原则的要求以及我国的税收利益,建议我国采用基于权利的方法处理跨境软件交易所得的定性问题。为此,有必要对部分税收协定中特许权使用费条款的定义进行适当限缩,同时出台规范性文件对该问题加以明确。     

精品课衍变对高职在线开放课程建设的启示

在"互联网+教育"盛行的大背下,在线开放课程以其自主性、开放性、多样性的特点正迅速发展,成为新一代在校学生及不同层次社会学习者补充知识、自我提升的有效途径.本文在梳理精品课发展衍变的基础上,归结出各阶段的特点,进而从建设途径方面为建设具有高职特色的在线开放课程提供思路.     

A lonely and beautiful country: reflecting upon the state of oblivion in Turkey through Nuri Bilge Ceylan's Three Monkeys

Abstract

Through an in‐depth analysis of internationally acclaimed Turkish director Nuri Bilge Ceylan's 2008 film Three Monkeys (Üç Maymun), this article discusses the politics of Ceylan's cinema against the backdrop of the current memory debate in Turkey. Turkey has a troubling relationship with its past. The process of the foundation and the early development of the Turkish nation‐state included traumatic events during which ethnic and religious minorities were massacred, deported, or encouraged to migrate. There have also been several violent incidents in Turkey's subsequent history that include massacres, mass killings, political assassinations, as well as military coups. It is a widely held opinion that social memory in Turkey is based on forgetting and denial, that is, Turkish society deals with the troubling events in its past by turning a blind eye to them. Drawing upon the question of how it may be possible to make the traces of forgetting and silence observable, this paper argues that Ceylan's film, despite its seemingly apolitical story, has indeed profound political connotations since its narrative and visual organization serve to display the prevailing mood of silence, oblivion and complicity in Turkey.     

The Old Town of Suzhou

Suzhou is the world’s only historic town that has been still preserved on its original location after hundreds of years of evolution.The town was designed and built more than 2,500 years ago,featuring a layout characterized by three horizontal and four vertical waterways.     

Suzhou’s Taohuawu New Year Prints

<正>Taohuawu woodblock New Year prints are considered to be one of the finest examples of Suzhou folk art expressions. With rich and extensive subjects of expres...     

Sun Daben： My Artistic Career

<正>Ibegan studying oil painting in the early 1950s when I was in my high school years.My early painting practices were heavily     

洪博培的中国情缘

年富力强的“阳光大使” 美国总统奥巴马2009年11月15日晚抵达上海首次对中国进行为期三天的国事访问。为了迎接奥巴马的来访,洪博培上任伊始便紧锣密鼓地迁徙新建的大使馆。新使馆的新设施,特别是新大使雷厉风行的新作风大大提高了使馆的效率和士气。2009年8月21日洪博培抵京赴任,第二天起就投入工作,同中国商务部长陈德铭举行会谈。当天,他还在一栋宽敞的装饰着中国古董字画的三层别墅里举行了到任媒体见面会。     

"非遗"项目进校园、入课堂的教育实践研究

将"非遗"项目引入校园和课堂,既是对"非遗"文化的传承,也是对相关专业建设的创新.本文立足河北省"非遗"项目,以高职院校艺术设计类专业为例,通过对"非遗"项目的分析,从"学校+专业+课程"三个层面探讨了"非遗"项目进校园、入课堂的实现途径.     

大学生线上观看CBA联赛满意度影响因素研究

以通过网络媒体观看过CBA的大学生为调查对象,采用文献资料法、数理统计法和结构方程模型分析法,探讨其线上观看CBA满意度的影响因素。构建出包含4个潜在变量、6个构念潜在变量和24个观测变量的CBA联赛线上观众满意度模型,研究结果显示:在潜变量中,观众期望对观众满意度影响程度最大,其次是直播感知质量; 6个构念变量中,直播服务期望比赛事本身期望、视觉质量比互动质量、产品价值比体验价值影响程度显著;观众满意度4个指标中,"我经常观看CBA"对观众满意度的影响程度最大。