浅议电子商务引发的税收问题及对策

电子商务的兴起与发展给传统税收带来了冲击和挑战。文章阐述了对电子商务征税的必然性，认真分析了由此引发的税收原则、常设机构概念、税收征管、税收管辖权等税收问题，并结合实际对我国应作何应变提出了一些对策与建议。     

个税流失成因及对策

个人所得税的流失有主观故意和客观必然两重原因 ,但最主要的是制度所致的客观原因。从主观角度看有纳税人的经济人本性原因 ;从客观角度言有历史的经济体制原因和征管制度不完善原因。针对不同原因 ,我们应该采取不同措施加以完善或要求制度本身作出重大调整 ,以使新的个人所得税制度更富有科学性、合理性、前瞻性和人性     

对我国个人所得税征管中存在问题的思考

个人所得税开征以来，在各级税务部门的努力下，我国个人所得税征管工作取得了长足的进步，个人所得税收入无论绝对数还是相对数都保持了高速增长。同时也要承认，现行个人所得税制度还很不完善，效率较差，治税的基础条件和环境支持不够理想，税收规模相当的小，偷、漏、避、欠税情况比较普遍，由于个税没有充分发挥它的调节分配的作用，因此我国税收征管应从实际出发，对征收实务中存在的问题作以正确分析合理解决。     

一对一旅游营销刍议

一对一营销是21世纪发展起来的一种新的营销模式。随着知识经济时代的来临和信息技术的飞速发展，为旅游企业开展一对一营销创造了极为有利的条件。一对一旅游营销包括识别、区分、互动和订制等四个关键的步骤。旅游企业实施一对一营销，能为顾客提供多样化和个性化的服务，提高顾客的满意度，培养忠诚的顾客。     

The Computerization of Career Services: Critical Issues to Consider

Increasingly, career centers on university and college campuses are making use of the World Wide Web to help their users with a myriad of career related needs. This technological service delivery mode has many advantages that will be briefly reviewed in this article. As well, a computer emphasis has the potential for drastically changing career centers as we know them: their traffic patterns, staffing needs, resource procurement, and perhaps most importantly, their outcomes in the lives of the students who make use of them. This article discusses these changes and through a review of seven critical issues, challenges the reader to closely examine the implications for technology within their own career centers.     

Challenging from the margins into the mainstream—improving renal services in a collaborative and entrepreneurial spirit

Can the development, both clinical and managerial, of practitioners involved in healthcare be enriched by connecting action learning principles and practice with research on ‘tempered radicals’? Might such connection also assist the efforts of patients and their advocates to create more holistic approaches to patient care? This paper explores these questions with reference to a UK Department of Health project to improve renal services. The prime focus is the experience of a set of set advisers who ‘held the ring’ on the project, supporting the work of the sets and attempting to make sense of the emerging learning.     

网络环境下高职图书馆读者服务工作的创新发展

提出了在网络环境下读者服务工作创新发展的特征,论述了通过服务理念、服务模式、服务手段和馆员综合素质提升的创新,提升高职图书馆读者服务工作的创新发展,从而实现图书馆的可持续发展。     

高职院校图书馆就业导向服务探究

在严峻的就业形势下,通过对高职院校毕业生就业现状的分析,阐述了高职院校图书馆开发就业导向新的服务功能的优势,提出了高职院校图书馆就业导向服务的有效途径。     

ICF理念下残疾人康复服务人才队伍建设新探

近年来,我国残疾人康复服务的需求正在发生着改变,国际上一些新的有关残疾、健康、康复的理念也逐渐被我国康复领域的学者及从业人员所认识与接受。其中,《国际功能、残疾和健康分类》（ICF）的提出,让全世界对残疾与健康有了新的理解,也对残疾人的康复服务有了新的思考。我国残疾人康复服务人才正处于亟待发展壮大的阶段,因此从ICF的理念出发,以ICF理念对我国康复服务人才队伍建设的启示及残疾人对康复服务的需求为主要依据,搭建了适合我国康复服务的人才队伍,并深入分析了ICF对残疾人康复服务人才队伍建设的支持。     

Systemic action and learning in public services

Complex, systemic issues continue to challenge public services without respect for organisational and professional boundaries. In practice, collaborative working with others who have differing professional cultural norms and systems confront members with the need to learn about each other's values, priorities and practices. This paper explores the potential of action learning for the development of systemic leadership capabilities within public services. Starting from core principles it is argued that action learning be seen not simply as a small group process for problem-solving or individual development, but as a collective process for inquiring into and taking action on projects and practices within their complex, multi-agent contexts.