我国个人所得税征管现状与改革措施

通过对我国现行个人所得税及其征管存在的问题进行了细致的探讨分析，提出了加强税法宣传，培养、提高全民的纳税意识，改革现行课税模式，采取综合所得税制模式，加快个人所得税征管网络化进程，进一步完善个人所得税的双向申报制度等相应的改革措施。     

Critical Thinking and Educational Ideal

Critical thinking, as an educational trend, has been much discussed and proposed nowadays. In this paper, an analysis is made on the gap between our present educational practice and educational ideal from three different aspects, that is, the content, the manner and the one-sidedness of our teaching. It＇s observed that there is still a long way to go in order to realize our educational ideal and critical thinking, and critical pedagogy should be widely promoted and applied so as to foster well-educated people in its true sense. A conclusion is finally reached that education is the core no matter what theories and concepts are proposed and adopted.     

The one-in-ten: quantitative Critical Race Theory and the education of the ‘new (white) oppressed’

ABSTRACT

This paper challenges the notion that quantitative data – as a numeric truth – exist independent of a nation’s political and racial landscape. Utilising large-scale national attainment data, the analysis challenges the belief that ‘White working class’ children in England, especially boys, are ‘the new oppressed’ – as a former equality adviser has publicly claimed. The analysis applies Quantitative Critical Race Theory, or ‘QuantCrit’, an emerging quantitative sub-field of Critical Race Theory in education. The paper argues that far from being ‘oppressed’, White boys continue to enjoy achievement advantages over numerous minoritised groups; especially their peers of Black Caribbean ethnic origin. Additionally, the analysis uniquely exposes racialised trends of ‘equivalency’ in core subject qualifications, whereby minority ethnic children are over-represented in certain lower-status qualifications that are counted as equivalent in education statistics but not in the real world labour market. The analysis concludes that knowing misrepresentations of quantitative data are at the heart of an institutional process through which race and racism are produced, legitimised and perpetuated in education.     

收入差距和地区差距对福建省农村居民消费结构的影响

分析居民内部因收入差距而产生的消费行为的不同,将能更科学地反映居民消费结构的真实情况,以期能为有关部门制定符合现阶段的居民消费政策,为促进经济发展提供参考。利用平行数据模型分析收入差距和地区差距对福建省农村居民消费结构的影响,同时估计了基于收入差距的各项消费支出的消费函数,并就估计结果进行分析。     

高校扩招对我国居民收入分配差距的影响研究——基于1999—2018年省际面板数据的实证分析

本研究围绕高校扩招对居民收入分配差距的影响进行实证研究,选取1999—2018年我国31个省份(不含我国港、澳、台地区)的面板数据进行门槛回归估计。本研究发现,样本期间内高校扩招对于缩小收入分配差距具有显著作用,且表现出鲜明的门槛特征。高校扩招对收入分配差距的影响还存在经济门槛效应和技术门槛效应:经济发展水平越高,高校扩招缩小收入分配差距的作用越强;随着技术水平的提升,高校扩招缩小收入分配差距的作用先增强后减弱。据此,为更好地推动高等教育与社会经济发展,发挥高等教育人力资本促进居民收入分配公平的作用,我国可以实施因地制宜的分地区高校扩招政策;强化经济发达地区对经济欠发达地区的带动作用;加快培养高层次应用型人才以适应技术进步对高层次人才的需求。     

关于收入差距及其调节的几个认识问题

为了加强对我国收入差距的有效调节,必须明辨以下问题:怎样估量和对待当前我国收入差距;怎样认识和把握公平与效率的关系;怎样理解初次分配与再分配的调节功能。     

试析中国居民收入差距

该文以马克思主义分配理论为指导 ,说明了我国当前收入分配的现状 ,并结合我国改革实践材料 ,分析了我国居民收入差距扩大的原因以及由此带来的问题 ,进而提出解决社会收入分配不公问题的设想和见解     

WTO环境下我国的税收法律制度发展

经济全球化和一体化己成为世界经济的发展趋势,要求我国必须前瞻性地深化税制改革、完善税制、协调税制与客观税收环境的关系。本文简要介绍了WTO与税收的有关联系,指出了我国现行税收制度存在的一些问题,并针对这些问题,建议进一步降低关税,调整税制结构;加大税法透明度,统一内外资企业所得税制度,利用世贸组织对发展中国家的例外条款保护我国民族产业。     

农民收入与城镇职工收入差异比较分析

在认识理解收入权利的基础上,分析了农民和城镇职工在收入方面的来源差别,并且从收入权利的角度对造成这种收入来源差异的原因进行了探讨分析,为制定缩小城乡收入差距的政策提供理论参考。     

The income consequences of the all-doctorate marriage

Income levels and percentage change in 1971–1975 income were regressed on personal and institutional variables for husband and wife doctorates holding full-time academic positions. Results of the composite equation indicate a $1,254 premium associated with being male after controlling for the other variables. Composite results also indicate a negative relationship between income for one spouse and the perceived opportunities for employment of the other spouse. Separate equations for the spouses indicate that this result related only to the wives' perceived opportunities of their husbands' income. By eliminating individuals with education doctorates and substituting the husbands' weights for the wives', the $1,254 differential was partially eliminated. The remaining differential between husbands' and wives' income was due to the greater involvement of the males in consulting and administration, greater involvement of the women in education, and fewer number of years of full-time experience of the wives. Comparison of income changes in both the composite and separate equations indicate that the wives received an 8–9% greater income increase than their husbands.