Property Taxation in the People\u27s Republic of China

A property tax is a general tax imposed on all property owners based on the value of their properties. Property taxation is common throughout the world due to its numerous advantages. It is regarded as a steady source of local government revenue. The property taxation system in the People’s Republic of China (PRC) is still developing and does not include important features that would make it efficient. For instance, residential property is excluded from the tax base. This has contributed to real estate speculation, income disparity, and revenue losses. A well-functioning local property tax system in the PRC would provide an efficient, equitable and sustainable way to finance local development and government spending. By helping to align expenditure responsibilities with revenue allocations at the local level, property taxation could reduce inequality in the provision of public goods and foster local government ability to provide them. Further, it will reduce the incentive for speculative behavior mitigating housing bubbles. To further develop property taxation in the PRC it is recommended to gradually strengthen and expand the existing pilots, supported by clear principles on the delegation of taxation responsibilities, the definition of a nationally standardized tax base, an affordable tax rate, and enhanced local government capacity

Research on the Impact of Empowering Leadership on Employee Creativity Mediated by creative self-efficacy and harmonious passion

近年来，员工创造力一直受到学术界和企业界的广泛关注，尤其是如何激发员工的创造力，什么因素会影响员工创造力的绩效的问题。通过研究显示，领导行为是环境中对员工创造力有实质影响的关键因素，但哪种领导行为能够促进员工创造力还缺乏足够的了解。国内外已有许多学者从不同角度分别研究了四因素领导理论（直接型领导、交易型领导、变革型领导和授权型领导）中的直接型领导、交易型领导、变革型领导对员工创造力的影响及作用机制，对授权型领导的关注较少，本研究将针对“授权型领导如何影响员工创造力”这一基本问题研究其必要性和重要性以及作用机理。 本研究围绕企业员工创造力这一主题展开研究，在借鉴了管理学、心理学等领域的以往研究...In recent years, the employee creativity has received extensive concerns of the academia and the business, especially how to motivate the employee creativity, which factors do affect the performance of employee creativity. Through study, leadership behavior is one of the key contextual factors that has a substantial influence on employee creativity, but it is not enough to fully understand what ki...学位：管理学硕士院系专业：管理学院_企业管理学号：1762012115412

Research on Patent Quality Governance Policy——Based on pre, in process and ex post multiple perspectives

伴随着专利申请与授权数量的增长，我国也面临着专利质量问题与授权时 滞延长的危机，如果得不到妥善地解决，将严重影响专利制度对技术创新的激 励效果。目前我国理论界与实务界解决上述问题的思路多为通过增加对专利审 查单位人力资源以及硬件设备的投入来提高专利审查程序的效率，属于事中管 理的思维模式，却忽略了事前的专利申请与事后的专利无效程序能发挥的作用， 以及各程序中参与主体的经济理性，也没有取得预期的效果。因此，本报告试 图从利益驱动视角，分析专利申请程序中的申请人、专利代理人、专利审查程 序中的审查员以及专利无效程序中的无效请求人行为背后的经济动因，并在此 基础上试图构建专利质量治理...With the growth of the number of patent applications and grant, China is also facing the problem of patent quality as well as patent grant delay, If not properly resolved, would seriously affect the incentive effect of the patent system for technological innovation． At present, the way of solving these problems by theorists and practitioners was mostly to improve the efficiency of patent exami...学位：博士后院系专业：知识产权研究院_知识产权法学学号：201519000

The Study of the Effectiveness of KMV Model to Measure the Credit Risk—— Based on the Empirical Evidence of the A-share Traditional Industries

近年来国内上市公司债券违约事件频发，引起了大家对上市公司信用风险的极大关注。同时，研究上市公司信用风险的有效测度有利于加快国内公司债券市场发展，改善市场风险发现功能，提高资源配置效率从而促进经济转型升级。 本文利用国外主流公司信用风险模型，即KMV模型，估计了A股钢铁、机械设备和有色金属行业上市公司的信用风险，同时从银行授信额度和股市对信用风险的反映来检验该信用风险测度的有效性。我们将研究视角关注在钢铁、机械设备和有色金属行业主要这三个行业均为强周期行业，这可以减少行业差异对信用风险的影响。此外，现阶段中国经济进入新常态，经济增速放缓，强周期行业都面临着供给大于需求的市场环境，这使得它们营业...Several default events of listed firms have happened in the last few years, which arises public concern. Studying the credit risk measurement of listed firms can help establish a complete credit risk measurement system, stabilize the financial system and promote the development of economy. This dissertation applies the KMV model to measure the credit risk of firms in A-share steel, machinery and...学位：经济学硕士院系专业：王亚南经济研究院_数量经济学学号：2772013115279

Empirical Studies and Enlightenment of the Relationship between Claims Number and the Patent Maintenance Time

专利维持制度是专利制度的核心制度之一，研究专利维持制度有利于促进创新主体管理和运用专利的能力。专利维持时间是观测专利维持状况的数量指标，影响其长短的因素较为复杂，权利要求数的多少对专利维持时间具有一定的影响。不同技术领域、不同授权国家授权专利权利要求数与专利维持时间的关系也会有所差异。为了深入了解特定技术领域不同授权国家专利权利要求数与专利维持时间的关系，本文通过对中国、韩国、德国、美国、日本物理学技术领域授权专利的权利要求数与专利维持时间进行分析得出如下结论： （1）不同授权国家，在特定技术领域技术复杂程度的类型化特点，导致专利权利要求的撰写具有一定的趋同性。物理学领域的技术特征使得其专利...Patent maintenance system is one of the core parts of the patent system. Research of the patent maintenance system is beneficial to the enhancement of the capacity to manage and use patent of innovation subjects. Patent maintenance time is indicator of observation patent maintenance status. The factors affecting the length of patent maintenance time are complex, and the claims number have a certai...学位：法律硕士院系专业：知识产权研究院_法律硕士学号：3252013115362

专利执行保险的创新激励效应

本文以国家知识产权局在2012年推行的专利保险试点作为准自然实验,实证研究专利执行保险的推行如何影响企业创新。通过双重差分模型估计,本文研究发现:在实施了专利执行保险的地区,专利诉讼数量显著上升,上市公司的发明专利价值显著提高;专利执行保险提高了企业的高质量创新水平,位于试点地区的上市公司不但发明专利和实用新型专利的申请量显著增加,而且发明专利的授权量也得以增加。此外,专利执行保险的实施对当地上市公司专利申请的激励存在异质性。从企业所有制看,国有企业的发明专利申请量和授权量相对于私营企业显著增多,而外资企业专利申请量变化则不显著;从行业特征看,易被反向工程行业中的企业专利申请总量以及发明专利申请量显著提高,而集中程度较高行业中的企业实用新型专利申请量和发明专利授权量则显著增加。为了解决实证分析中存在的内生性问题,本文选取地区保险业务发展程度作为保险试点的工具变量进行两阶段最小二乘回归,结果显示以上结论仍然成立。研究结果表明,政府培育专利保险市场有利于推动企业创新。这一发现有助于解释知识产权保护对创新的作用机制,同时对政府鼓励企业创新具有启示意义。国家自然科学基金面上项目“产业政策的微观基础和我国产业结构转型研究:基于产品空间理论的考察”(批准号71273217);国家自然科学基金应急管理项目“中国应对双反调查的策略研究与政策建议”(批准号71741001);;马克思主义理论研究和建设工程重大项目“中国特色社会主义政治经济学研究”(批准号2015MZD006

Design and Implementation of Bank Remote Centralized Authorization System

随着银行业务和信息技术的发展，银行系统的安全性和业务处理效率已提至很重要的位置。目前，现场授权在某些方面存在诸多问题且效率不高，缺乏可靠的审核及判断，在一定程度上已经不能满足银行业务发展的需要。建立远程集中授权系统，经办柜员将网点现场交易画面和业务交易凭证影像等需要授权的材料传输至后台远程授权中心，由后台远程授权中心人员通过判断审核材料是否完备最终进行业务授权，从而实现了对授权环节的实质性、专业化审核，可充分发挥远程集中授权系统在风险防控、规模作业方面的优势，有效提升了网点服务质量，提高了柜员的工作效率，降低了银行营运成本。在此情况下，尽快启动远程集中授权项目，并与影像处理平台、前端系统改造等...With the development of banking business and information technology, the safety of the banking system and business process efficiency has been to a very important position. At present, the authorization is in some ways has many problems and the efficiency is not high, and the lack of reliable audit judgment, to a certain extent, have already can't satisfy the needs of the development of banking bu...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201323232

Research on the Modification Timing of Patent Documents during the Invalid Procedure

2015年12月22日发布的《国务院关于新形势下加快知识产权强国建设的若干意见》指出完善授权后专利文件修改制度。2017年4月1日起施行的《专利审查指南》新增无效宣告中“明显错误修正”，同时将“合并修改”变更为“权利要求进一步限定”。基于此，本文通过对比分析、历史分析、文献分析等方法指出我国无效宣告中专利文件修改时机存在修改机会较少、修改权行使期限较短和修改权行使期限起算点不够明确三大问题；同时，本文提出专利权人在专利复审委员会作出无效宣告请求审查决定之前都可以进行明显错误修正、不同类型专利对应不同实质审查期限等完善建议。 本文除引言和结语外，共分为五个部分。 第一部分重点对比了中、美、日...On December 22, 2015, the document that is named Several Opinions of the State Council on Speeding up the Construction of Powerful Country of Intellectual Property Rights in the New Situation stipulated clearly that we should improve the licensing system after the authorization of the patent. The Patent Review Guide, which came into effect on April 1, 2017, adds a "obvious error correction" on the...学位：法学硕士院系专业：知识产权研究院_知识产权法学学号：3252014115365