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论实质课税原则适用的中立性
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作者 唐步龙 熊丹培 《江苏商论》 2023年第8期68-71,共4页
一般认为实质课税原则的作用在于遏制纳税人的避税行为,保障国家的税收利益,然而现在亦有纳税人或法院主动援引来保障纳税人利益的情形。中国相关法律法规均为反避税条款,不免在实际使用实质课税原则时倾向于国家税收利益。从税收债务... 一般认为实质课税原则的作用在于遏制纳税人的避税行为,保障国家的税收利益,然而现在亦有纳税人或法院主动援引来保障纳税人利益的情形。中国相关法律法规均为反避税条款,不免在实际使用实质课税原则时倾向于国家税收利益。从税收债务、公平正义价值理念和征纳关系的和谐性角度出发,实质课税作为一种法律原则不应当有明显的偏好倾向。需要秉持谦抑态度,坚持法律实质优先,正确使用实质课税原则,兼顾国家和个人利益。 展开更多
关键词 实质课税原则 中立性原理 纳税人权利保护
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Link-up between Farmers and Supermarket based on China's Fresh Agricultural Products 被引量:2
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作者 YANG Jian-ying tang bu-long 《Asian Agricultural Research》 2012年第9期54-56,59,共4页
Link-up between farmers and supermarket is a new move adopted actively by the current government, conducive to consumers, farmers and circulation enterprises. At present, link-up between farmers and supermarket is lau... Link-up between farmers and supermarket is a new move adopted actively by the current government, conducive to consumers, farmers and circulation enterprises. At present, link-up between farmers and supermarket is launched in China's 15 provinces and cities, which will set off the revolution in the field of agricultural circulation. Based on the current situation of link-up between farmers and supermarket and the existing problems, we put forth the following recommendations: promoting the quality of farmers' cooperative organizations; establishing the logistics center of fresh agricultural products; using economies of scale to reduce the fresh logistics costs; improving the operation and management level of fresh agricultural products in supermarket. 展开更多
关键词 FRESH AGRICULTURAL products Link-up BETWEEN FARMER
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Development Mode of Mid-small Cities in Northern Jiangsu Based on the Growth Pole Theory 被引量:1
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作者 HE Wei tang bu-long 《Asian Agricultural Research》 2012年第6期63-65,76,共4页
The development mode of mid-small cities in northern Jiangsu is analyzed on the Growth Pole theory.Depending on scales,endowment of resources,geographical positions,and industrial advantages of mil-small cities,we can... The development mode of mid-small cities in northern Jiangsu is analyzed on the Growth Pole theory.Depending on scales,endowment of resources,geographical positions,and industrial advantages of mil-small cities,we can divide the development mode of those mid-small cities within this context into five types:development through integration into big cities;independent development;resource-dependent development;single industry development;and mixed industry development. 展开更多
关键词 Growth Pole Mid-small cities Development mode Northern Jiangsu
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