Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond...Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond these principles, the governments want to make sure that all taxpayers have the capacity to pay at maturity the tax debts owed to the public budget. In crisis situations, as recent experience has shown, governments adopt fiscal policy measures, with the sole purpose of procuring financial resources to cover the huge government budget deficits. In this situation, a natural question arises： Do governments need, for the elaboration of their fiscal policy, an analysis that takes into account the taxpayer＇s budget？ Or is it sufficient that they confine only to the theoretical principles enshrined in the literature or the tax paying ability of the taxpayers？ The answer can only be affirmative, because any taxpayer＇s budget is an inexhaustible source of resources for the public budgets. It is undisputed that in the taxpayer＇s budget, the tax expenditures coexist with other categories of expenditures such as consumption expenditures, durable expenditures and public utilities expenditures. Each expenditure type is risk-bearing. To study the structure of budget expenditures within the taxpayer, the authors suggest the use of three indicators innovative for the science of public finance： the risk, the sensitivity coefficient and the coefficient of volatility. Depending on the values registered by the three indicators of fiscal policies, expenditures can be classified as risky, volatile and sensitive which may lead to risks of failure to collect the taxes and/or to tax evasion. Innovative for the science of public finances is that the fundamentation of the fiscal policies is realized using the three indicators, the budget of the taxpayer and the networking between the categories of expenditures that fall within its budget structure展开更多
Apart from spontaneous market force, the development of industrial clusters is indispensable from government role in that their development entails the guidance and support from local governments. During the developme...Apart from spontaneous market force, the development of industrial clusters is indispensable from government role in that their development entails the guidance and support from local governments. During the development process, local governments play an extremely important role. On the basis of former research results, the author raises that while developing industrial clusters, local governments should play their important role by formulating a scientific and complete policy supporting system.展开更多
Along with the support policy for the development of domestic animation by State Administration of Press, Publication, Radio, Film and Television of The People＇s Republic of China and local governments, the domestic ...Along with the support policy for the development of domestic animation by State Administration of Press, Publication, Radio, Film and Television of The People＇s Republic of China and local governments, the domestic animation industry has wide development prospects. According to statistics, there are more than 500 colleges and universities opening animation specialty and more than thousands of universities having related courses. But in recent years, there has been a contradictory phenomenon. On one hand, it is really hard for large numbers of graduates to find jobs related to animation. On the other hand, it is difficult for domestic animation enterprises to recruit outstanding animation talents. The main reason for this phenomenon is that the animation education in colleges and universities can not satisfy the demand from market and can not meet the requirements of the animation industry development in china.So we have the necessity to discuss the suitable education mode for animation development.展开更多
文摘Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond these principles, the governments want to make sure that all taxpayers have the capacity to pay at maturity the tax debts owed to the public budget. In crisis situations, as recent experience has shown, governments adopt fiscal policy measures, with the sole purpose of procuring financial resources to cover the huge government budget deficits. In this situation, a natural question arises： Do governments need, for the elaboration of their fiscal policy, an analysis that takes into account the taxpayer＇s budget？ Or is it sufficient that they confine only to the theoretical principles enshrined in the literature or the tax paying ability of the taxpayers？ The answer can only be affirmative, because any taxpayer＇s budget is an inexhaustible source of resources for the public budgets. It is undisputed that in the taxpayer＇s budget, the tax expenditures coexist with other categories of expenditures such as consumption expenditures, durable expenditures and public utilities expenditures. Each expenditure type is risk-bearing. To study the structure of budget expenditures within the taxpayer, the authors suggest the use of three indicators innovative for the science of public finance： the risk, the sensitivity coefficient and the coefficient of volatility. Depending on the values registered by the three indicators of fiscal policies, expenditures can be classified as risky, volatile and sensitive which may lead to risks of failure to collect the taxes and/or to tax evasion. Innovative for the science of public finances is that the fundamentation of the fiscal policies is realized using the three indicators, the budget of the taxpayer and the networking between the categories of expenditures that fall within its budget structure
文摘Apart from spontaneous market force, the development of industrial clusters is indispensable from government role in that their development entails the guidance and support from local governments. During the development process, local governments play an extremely important role. On the basis of former research results, the author raises that while developing industrial clusters, local governments should play their important role by formulating a scientific and complete policy supporting system.
文摘Along with the support policy for the development of domestic animation by State Administration of Press, Publication, Radio, Film and Television of The People＇s Republic of China and local governments, the domestic animation industry has wide development prospects. According to statistics, there are more than 500 colleges and universities opening animation specialty and more than thousands of universities having related courses. But in recent years, there has been a contradictory phenomenon. On one hand, it is really hard for large numbers of graduates to find jobs related to animation. On the other hand, it is difficult for domestic animation enterprises to recruit outstanding animation talents. The main reason for this phenomenon is that the animation education in colleges and universities can not satisfy the demand from market and can not meet the requirements of the animation industry development in china.So we have the necessity to discuss the suitable education mode for animation development.
