我国宪法中的税收法定主义和现实考量

我国宪法确立了税收法定主义原则,但在现实中税收法定主义的实施情况是：全国人大及其常委会的税收立法数量不足、税收立法权的授权不规范、税收立法权的划分缺乏法律标准。贯彻落实宪法确认的税收法定主义,能解决税收立法混乱所带来的基层政府财政困难、预算浪费等现实问题。     

加强馆藏建设 提高服务水平——浙江工商职业技术学院读者问卷调查结果分析

读者问卷调查是图书馆与读者沟通的重要手段。通过问卷调查,从读者利用图书馆的基本情况,对图书馆环境及各项服务的评价,利用文献资源状况以及影响利用图书馆资源和服务的主要原因等几方面进行分析,并提出相应的改进建议,希望有助于提高高职图书馆的服务品质。     

试论张居正的税制改革

张居正是中国历史上杰出的政治家,一生经历了明朝嘉靖、隆庆、万历三个阶段。此时,明王朝正处由盛转衰、由局部稳定走向全面动乱之际,内忧外患,社会矛盾十分尖锐。张居正立志改革,振兴明王朝,其一条鞭法是中国历史上一次重大的税制改革,它上承唐代的"两税法",下启清代的"摊丁入亩",堪称中国赋税史上由实物税向货币税转化的一个重要的里程碑。     

Child protection cases,one size fits all? Cluster analyses of risk and protective factors

BackgroundTo provide effective tailor made case management in Child Protection Services (CPS) a insight is needed into the specific characteristics of the target group. Using the ecological perspective of maltreatment, this study explored poorly known characteristics of the CPS population.ObjectiveTo distinguish CPS subgroups based on risk and protective factors enables tailor made case management that fits the specific needs of these subgroups.Participants and settingWe studied 250 Dutch CPS cases of family supervision by court order that had completed the LIRIK and Action Plan checklists in August 2014–March 2015.MethodsThis quantitative study analyzed risk and protective factors for children and parents reported in client files. Subgroups were identified by two-step cluster analyses. Chi-square analyses identified relations between parental risk subgroups and other groups.ResultsBuilding on the interplay between risk and protective factors on the levels of child, parent and environment, we found five distinct subgroups in the CPS population. The most vulnerable is parents with multiple problems (31%) or socio-economic problems (13%). Parts of both subgroup have limited protective factors. Parents with major life events (16%) or poor parenting (13%) are characterized by single-level problems. One subgroup (28%), the unaccepted, has no parental risk factors registered.ConclusionsStudying client files can lead to a better understanding of the healthcare needs of the CPS population. To develop and implement more effective case management requires constant dialogue between science, policy, and the experiences of both clients and professional.     

企业税务风险管理探析

自2009年5月国家税务总局颁布《大企业税务风险管理指引（试行）》以来,越来越多的企业关注税务风险管理。通过对税务风险的定义和税务风险内外部成因的分析,以增值税为例,探讨企业税务风险的识别及其应对策略,以更好地防控企业税务风险。     

高等农业院校农村科技服务发展战略选择

以态势分析(SWOT)定量分析为主要方法,综合运用层次分析法(AHP)、德尔菲(Delphi)专家打分法等方法,在分析与测评我国高等农业院校农村科技服务发展战略要素及其影响力度的基础上,构造战略四边形,绘制战略方向与类型谱系,确定战略模式。实证结果表明,我国高等农业院校的农村科技服务发展从总体上应该采取增长型战略(S0),选择实力型战略类型和积极进取战略模式;具体采取勇于担当服务使命、全力强化服务优势、积极优化服务方式和主动结成服务联盟等战略对策。     

以色列科技创新体系对提升中国竞争力的思考

以色列科技创新体系是保证科技创新竞争力的基础。科技创新体系中政府设立创新行政管理机构,高校负责创新科学技术攻坚,企业保证应用研发和技术转移,形成高效的国家科技创新体系。以色列政府制定一系列促进科技创新的政策、法案和计划,营造良好的营商环境,以此增强高校科技创新动力和企业创新活力等,其较为完善的科技创新体系可为我国创新发展战略的实施提供经验借鉴。     

Business models shifts: Impact of Covid-19

No amount of crystal ball gazing may help us fathom the full impact of the Covid-19 (C-19) crisis on business organizations in a distinct manner. Given the lack of precedence, any such analyses seem to demand routine revisions as we progress further up the “number of infected” curve. Most countries of the world have imposed restrictions on social congregations or even people working in close proximity to each other. Industries that produce and deliver information products and services therefore, have continued to function while those that manufacture physical products especially labor-intensive firms were forced to minimize operations or temporarily shut down. However, in most countries, physical products which were essential in nature were reluctantly permitted to be manufactured given the need for them in people’s everyday life. In this viewpoint, I draw upon three dimensions – information intensity of product/service, information intensity of process/value chain; along with a third dimension – essential nature of the product/service to help understand the immediate implications of C-19. I also present some anecdotal evidences of attempts to alter business models in these circumstances in order to address the challenges that certain product characteristics impose but at the same capitalize on the business opportunities presented by the essentiality of the products.     

基于业务流程再造理论的高校行政服务中心建设研究——以右江民族医学院为例

随着飞速发展的信息时代的到来,传统的服务管理已经不能满足高校的业务运作,现今高校行政服务建设势必会随着知识、科技的不断更新而改变。业务流程再造理论(Business Processing Reengineering,BPR)在国外各领域的运用已经很成熟,促使国内的学者及研究型管理者进行探究,但目前国内高校在行政服务中心建设方面还有很大的改进空间。因此,本文以BPR理论为基础,分析右江民族医学院校务服务中心大学生服务中心行政服务建设现状,找出存在的问题,对低效率的流程提出优化和改进的对策,从而使高校行政服务实现业务办理科学、服务高效、师生满意的目标。     

黄土高原水土保持工程措施的生态系统服务

黄土高原严重的水土流失是黄河泥沙的主要来源。自1950s以来大规模实施的水土保持工程建设是黄土高原水土流失治理的重要举措,在减少入黄泥沙方面做出了巨大贡献。水土保持工程措施通过直接或间接地作用于坡面、沟道的水文过程和物质迁移过程等,改变了水资源和土壤资源的时空分配格局,在土壤保持、粮食供给、水文调节等方面发挥了重要作用,对黄河流域生态安全具有重要贡献。本文系统综述了黄土高原水土保持工程措施的发展演变,阐述了水土保持工程措施对水土过程的作用机制及对关键生态系统服务的贡献,探讨了新形势下黄土高原水土保持工程措施建设面临的问题、挑战。在此基础上提出今后黄土高原水土保持工程措施应加强维护和管理,提升应对极端气候事件和自然灾害的能力,面向国家生态文明建设和区域社会经济发展需求,统筹工程措施与植被措施,进行科学的设计与合理的时空配置,以维护黄土高原及黄河流域生态安全、维持和提升区域生态系统服务功能及社会经济效益。