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关于疫情下减税降费政策对财政的影响探究
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作者 姜珊 《经济视野》 2020年第23期158-158,共1页
新冠疫情对国内的经济发展造成了很大冲击,为缓解由此给企业和群众生活带来的困难和压力,我国逐步进行了减税降费政策,这一政策导致财政收入减少,同时,财政支出规模反而加大,在很大程度上将对财政管理造成一定的压力。本文立足于财政可... 新冠疫情对国内的经济发展造成了很大冲击,为缓解由此给企业和群众生活带来的困难和压力,我国逐步进行了减税降费政策,这一政策导致财政收入减少,同时,财政支出规模反而加大,在很大程度上将对财政管理造成一定的压力。本文立足于财政可持续性发展的视角,在对国内宏观经济发展状况观察分析的基础上,具体探讨分析了减税降费政策与国民经济可持续发展的相关性,揭示出在减税降费推行过程中可能出现的问题,并给出了相关风险防范措施。 展开更多
关键词 减税降财政政策 国民经济
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日本近代地方财政制度的形成 被引量:3
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作者 郭冬梅 《现代日本经济》 CSSCI 2007年第3期11-16,共6页
地方财政制度是地方制度的重要组成部分。日本近代地方财政制度在经历了明治初期具有过渡特点的民费财政、初步统一的地方税财政和1884年前后的进一步改革后,于1888年市制町村制和1890年府县制郡制颁布后正式形成。其特点表现为:在财源... 地方财政制度是地方制度的重要组成部分。日本近代地方财政制度在经历了明治初期具有过渡特点的民费财政、初步统一的地方税财政和1884年前后的进一步改革后,于1888年市制町村制和1890年府县制郡制颁布后正式形成。其特点表现为:在财源分配上国税优于地方税;在支出上国政委任事务费占主要地位;在运营上实现了议会的参与。我国学者目前对日本近代的地方财政问题还很少研究,探讨这一问题,对于我们深入理解日本近代的地方自治制度,乃至战后的地方自治制度都具有重要意义。 展开更多
关键词 日本 财政 地方税规则 地方财政制度 地方自治
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早籼稻退出保护价收购给收储企业和农发行带来的利弊分析
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作者 人行鹰潭市中心支行 农发行鹰潭市分行联合课题组 《金融与经济》 1999年第10期38-39,共2页
关键词 农发行 早籼稻 保护价收购 利弊分析 优质稻 收购政策 早稻 收购资金 市场规律 财政费
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In vitro and in vivo models of acute alcohol exposure 被引量:9
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作者 Angela Dolganiuc Gyongyi Szabo 《World Journal of Gastroenterology》 SCIE CAS CSCD 2009年第10期1168-1177,共10页
Alcohol abuse is a global problem due to the financial burden on society and the healthcare system. While the harmful health effects of chronic alcohol abuse are well established, more recent data suggest that acute a... Alcohol abuse is a global problem due to the financial burden on society and the healthcare system. While the harmful health effects of chronic alcohol abuse are well established, more recent data suggest that acute alcohol consumption also affects human wellbeing. Thus, there is a need for research models in order to fully understand the effect of acute alcohol abuse on different body systems and organs. The present manuscript summarizes the interdisciplinary advantages and disadvantages of currently available human and non-human models of acute alcohol abuse, and identifi es their suitability for biomedical research. 展开更多
关键词 MODELS Acute alcohol abuse HUMAN Nonhuman PROGRESS
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Research on spending policy for university endowment funds 被引量:1
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作者 XIE Yong-chao YANG Zhong-zhi 《Chinese Business Review》 2007年第6期63-65,共3页
University endowment funds are important capitals in many universities in China today. A lot of universities target their endowment spending at a fixed spending ratio. Because of volatile inflation, it is not optimal.... University endowment funds are important capitals in many universities in China today. A lot of universities target their endowment spending at a fixed spending ratio. Because of volatile inflation, it is not optimal. In this paper, the author analyzes the importance of spending policy of university endowment funds, and suggests two models in accordance with inflation-adjusted value. 展开更多
关键词 UNIVERSITY endowment fund spending policy CPI
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Fiscal Policy and Urban and Rural Residents' Marginal Propensity to Consume 被引量:2
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作者 Li Yongyou Zhong Xiaomin 《Social Sciences in China》 2013年第4期85-99,共15页
Based on the optimal consumption decisions of representative households and the relationship between their decisions and fiscal policy, we evaluate the impact of China's fiscal policy on urban and rural residents' m... Based on the optimal consumption decisions of representative households and the relationship between their decisions and fiscal policy, we evaluate the impact of China's fiscal policy on urban and rural residents' marginal propensity to consume. The result shows that since 1998 marginal propensity to consume has decreased by more than 20 percent, 'and the decrease is not only due to income distribution, economic development level, expectations, consumption structure and other factors, but also closely related to the application of fiscal policy. Among these factors, the overall impact of unanticipated fiscal policy shocks is significant and negative. The policy option of using unforeseen increases in tax revenue as a financing instrument greatly diminishes the positive effects of structural adjustment. Therefore, to increase household consumption, it is necessary not only to raise residents' capacity for consumption by increasing fiscal revenue but also to stabilize consumer expectations and promote the marginal propensity to consume through adjusting fiscal revenue and expenditure policies. 展开更多
关键词 residents' aggregate consumption rate marginal propensity to consume fiscalpolicy
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