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税收支出中纳税人权利保护的法律问题研究
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作者 李长健 徐海萍 朱彦飞 《山西省政法管理干部学院学报》 2008年第3期44-47,共4页
权利是法律的基础和核心。在现代国家里,权利与义务是统一的。纳税人的权利不仅体现在纳税过程中,也应该体现在税收的支出中。从应然的权利义务统一和实然的社会发展来看,纳税人在税收支出中的权利应该得到保护。我国当前税收支出中,在... 权利是法律的基础和核心。在现代国家里,权利与义务是统一的。纳税人的权利不仅体现在纳税过程中,也应该体现在税收的支出中。从应然的权利义务统一和实然的社会发展来看,纳税人在税收支出中的权利应该得到保护。我国当前税收支出中,在立法上、实践中、观念上存在对纳税人权利保护的失衡,应从立法完善、行政改善、司法保护、意识提高和中间建设五个方面全面加强我国税收支出中对纳税人权利的保护。 展开更多
关键词 纳税人权利 立法完善 纳税人诉讼 中间建设
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Usng Middleware to Migrate Legacy System:A Case Study
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作者 邢大红 Liu Zongtian +1 位作者 Xu Dong Yang Xuejun 《High Technology Letters》 EI CAS 2003年第4期91-93,共3页
There has been an increasing need to migrate legacy systems to new hardware technologies and software development paradigms because the legacy systems present problems such as low effectiveness and high maintenance. I... There has been an increasing need to migrate legacy systems to new hardware technologies and software development paradigms because the legacy systems present problems such as low effectiveness and high maintenance. If organizations want to remain competitive in today’s fast changing business and technological environment, they must overcome these problems. Middleware is a valuable technology in that it provides convenient methods to construct system infrastructure, so it can be used to migrate the legacy systems. This paper gives a case study on using middleware technologies for the implementation of reengineering distributed and heterogeneous bank legacy system in Anhui branch of China Construction Bank. Using middleware to migrate legacy system has proved to be good choice in practice. 展开更多
关键词 legacy system MIDDLEWARE MIGRATE
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Spatial Strategy for Quality Labor in Rural Development——A Case Study of Jiangsu Province, China
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作者 SUN Yifei WANG Hongyang 《Chinese Geographical Science》 SCIE CSCD 2007年第2期117-126,共10页
This study examines the issue of high-quality labor in rural enterprises of China. It develops a spatial strategy which consists of two dimensions: geographical space and administrative space. Different combinations o... This study examines the issue of high-quality labor in rural enterprises of China. It develops a spatial strategy which consists of two dimensions: geographical space and administrative space. Different combinations of these two dimensions form a variety of approaches such as local internalization, local externalization, regional/national inter- nalization, and regional/national externalization. In the local internalization approach, rural enterprises hire such high-quality labor and ask them to work on site, while in the local externalization approach, rural enterprises seek help from employees working in other local enterprises. In the regional/national internalization approach, rural enterprises set up research and development centers in big cities to take advantages of the high-quality labor pool there. Finally in the regional/national externalization approach, rural enterprises hire people from big cities on temporary contracts. Three approaches, hiring retired technical workers, shuttling between the rural site and country seats, and setting up R&D centers in big cities are demonstrated through cases in Zhangjiagang, a leading county-level city in the southern Jiangsu Province. It is argued that rural enterprises need to broaden their perspectives of administrative space and geographical space and think creatively to deal with the shortage of quality labor in rural settings. 展开更多
关键词 skilled labor quality labor rural development spatial strategy China
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直面“物流”(中)
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作者 何孟德 田保华 陈学淳 《国际航空》 2001年第9期58-59,共2页
不管是一体化物流、运筹物流还是高效物流体系,它们无疑都清楚地表明了一点:低投入低产出物流的年代已经成为历史。
关键词 民用航空业 物流管理 货物运输 一体化 澳大利亚 中间物流建设 电子商务环境
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