440 research outputs found

    The Research On The Tax-paying Credit Rating------Based On Ningbo (Yuyao) District

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    古往今来,“信用”二字都是经济、政治、文化、社会的重要范畴。社会主义市场经济是信用经济,税收征纳双方的关系决定了“信用”的重要地位和作用。目前我国税收领域的信用缺失现象较为严重,纳税环节尤为明显,纳税信用体系的构建十分必要和迫切。按照《社会信用体系建设规划纲要(2014-2020)》的部署,国家税务总局在2014年先后出台了《纳税信用管理办法(试行)》和《纳税信用评价指标和评价方式(试行)》,现代化的纳税信用管理体系逐步建立。 本文首先对纳税信用等级评定进行了理论研究,在界定了信用、税收信用、纳税信用、纳税信用等级评定四个相关概念的基础上,从法理依据、博弈论、心理学理论、行为学理论四个角度分...Through the ages, "credit" is very important in economic, political, cultural and social life. The socialist market economy is credit economy. The relationship between tax levy and paying determines the important status and role of the "credit". At present, the loss of tax credit is relatively serious, especially in the field of tax-payment. Thus, the construction of tax credit system is very nece...学位:会计硕士院系专业:管理学院_会计硕士学号:X201315706

    Reflection and Reconstruction of Criminal Compulsory Medical Procedure in China

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    据统计,我国目前有精神病人1600万人,每年精神病人肇祸肇事数更是上万。但这一数据并未引起重视,我国立法中关于精神病人犯罪后处置的规定寥寥无几,直至2013年在新《刑事诉讼法》中以专篇形式引入强制医疗制度。然而,由于对强制医疗制度的意义、内涵缺乏正确认识,该制度实施的两年多来暴露出了一系列的问题,如何在现有法律框架下完善该制度使之真正成为“拯救”犯罪精神病人的利器成为摆在我们面前的一道难题。笔者试图结合我国新《刑事诉讼法》和司法解释的相关规定,结合实践案例对现行强制医疗制度进行分析,在论述该制度存在的理论意义的基础上,提出进一步完善该制度的构想,以使其能在司法实践中发挥应有的作用。 本文共分...According to statistics, there are a total number of 16 million mental patients in China currently and there are tens of thousands of the accidents induced by the mentally ill every year. However, this data has not been attached importance and the provisions of the criminal law on the disposal of mental patients in our country are very few until the compulsory medical procedure was introduced into...学位:法学硕士院系专业:法学院_法律硕士学号:X201212005

    Design and Implementation of Scientific Research Project Reporting Management System for a University

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    随着国内高等院校在科研领域的投入加大,高校科研项目的申报管理工作量以及管理过程的复杂性也越来越大。高校科研项目申报与管理工作涉及到高校科研工作相关人员管理、科研单位管理、科研项目申报审批、权限管理、报表统计与分析等需求。而传统的依靠人工进行申报管理的方法不仅效率低、时效性差、规范性不足,而且还要花费大量的人力物力,很大程度上阻碍了高校科研工作的快速进行。而且相对于高校内其他管理工作中网络化以及信息化的日益成熟,在管理工作量大、管理过程复杂的科研项目申报管理方面却没有建立相应的信息系统。因此,高校科研项目申报管理系统的研究具有较大意义。 基于上述分析,本文结合某高校科研项目管理实际,设计和实现...With the increasing investment in science and technology research institutions of higher college in our country, the complexity of the application workload management and scientific research project management process is being increasing rapidly. University's scientific research project application and management work related to scientific research work such as related personnel management, scient...学位:工程硕士院系专业:软件学院_工程硕士(软件工程)学号:X201323095

    The Effect of Property Tax and Benefit Regulation

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    自2003年10月举行的中共十六届三中全会明确表述:“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。”以来,“物业税”这一名词逐渐走入人们的视野,学术界、媒体对物业税的争论、质疑频见于报纸网络。面对居高不下的房价,政府多次提及要加强房地产市场的调控,稳步推行物业税,且很早就在全国部分城市模拟物业税的空转运行,但时至今日物业税何时实征依然未解。物业税什么时候开征,怎样开征,开征后对各方主体能够产生怎样的影响等问题引起了广泛的讨论,高度的关注,可见各方利益主体对物业税的重视。 本文在前人研究的基础上,对开征物业税对于利益格局的影响作了详细的分析。文章第一部分介绍...Since October 2003, when the Third Plenary Session of the Sixteenth Central Committee of the Communist Party of China, held in Communist China clearly stated: "to implement the urban construction tax reform, when conditions are ready, the real estate property tax will be levied under a unified standard, corresponding to cancelling the charge ", " property tax " has gradually come into the spotligh...学位:经济学硕士院系专业:经济学院财政系_财政学(含税收学)学号:1552007115005

    Contrastive Studies of Japanese and Chinese Onomatopoeia

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    Integration and Utilization of Individual,Family and Community Resources——Exploration of the Intervention Strategy towards Troubled Children

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    本研究是社会工作干预问题儿童的一项探索性追踪研究。研究所界定的问题儿童是指在心理发展、学习和生活环境适应上存在困难的儿童。目前,国内针对问题儿童的研究多集中于现状描述和相关因素分析,缺乏有关问题儿童干预的长期跟踪研究。因此,本研究以研究者本人对问题儿童的服务介入经历为基础,采用行动研究法进行研究,旨在探索一套能够快速帮助服务对象改变、并持续服务效果的介入策略。 本研究的服务介入过程在厦门市康乐社区进行,两名服务对象分别为攻击性行为习惯儿童和多动症儿童。研究者描述了两轮服务介入的整个过程,分析了研究者、服务对象、家人、老师和其他周围他人之间不断变化的相互影响作用,展示了研究者本人在实践中的反思...This research is an exploratory tracking study of social work intervening troubled children. The troubled children consist of the children who have difficulty in the psychological development and adaptation of study and living environment. Most of previous researches focused on the status description and correlation analysis,lacking a long-term tracking research on troubled children intervention. ...学位:法学硕士院系专业:公共事务学院社会学系_社会学学号:20043800

    A contrastive study on the predicative use of the onomatopoeia in Japanese and Chinese: a pilot survey based on dictionary entries

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    A Study of “Onomatopoeia + suru” as Noun Modifier in Japanese

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    试论银行中间业务的现状及发展

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    我国商业银行中间业务起步较晚,发展不快,在业务品种创新、服务收费、营销管理等方面存在诸多问题亟待解决。因此,商业银行积极稳妥地发展中间业务,既是摆脱存贷利差日趋减小,降低经营风险、增加业务收入的基本需要,也是应对加入WTO后外资银行冲击的理性选择。本文从我国商业银行中间业务的发展现状入手,发现问题,指出我国商业银行发展中间业务的基本措施

    Judicial and Legislative Perfection on the Principle of the Balance between Crime and Punishment

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    罪刑均衡原则是刑法的一项基本原则。对均衡性的追求源于人类植根于精神本能中对正义的永恒渴望,而如何规范量刑以减少量刑的失衡则是刑法领域的一个世界性难题。无论是人们的朴素观念,还是学者们的理论探求,直至立法和司法实践,可以说,在罪和罚的关系上,罪刑均衡始终是刑罚问题上历久弥新的话题。 作为法律的保障法,刑法确立的罪刑均衡原则是实现这一目标的重要途径。但在司法实践中,经常出现同罪异罚的现象,导致了社会公众对判决的困惑。当前,我国司法实践中存在着量刑趋重与量刑偏差较大等问题,制约着罪刑均衡原则的充分实现。笔者结合我国的实际情况,运用法理学和刑法学的相关理论,对量刑均衡的概念重新进行了厘定,指出了其内...The principle of suiting crime to responsibility is a basic one. Research on it is helpful to not only improvement of legislation but also improvement of justice. The pursuit of balance is rooted in people’s perpetual longing for justice. No matter what the people’s simple notion or the scholars’ research, even the legislation and judicial practice, the balance between crime and punishment is a fo...学位:法律硕士院系专业:法学院法律系_法律硕士(JM)学号:X200512008
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