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对加入WTO后我国增值税类型的思考
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作者 刘萍 《长沙理工大学学报(自然科学版)》 CAS 2002年第1期36-38,共3页
自 1994年税制改革以来 ,我国一直实行生产型增值税。随着经济体制改革的不断深入和全球经济的一体化 ,特别是中国加入WTO以后 ,生产型增值税已越来越不适应经济发展的需要。文章对我国生产型增值税存在的问题进行了较为全面的分析 ,提... 自 1994年税制改革以来 ,我国一直实行生产型增值税。随着经济体制改革的不断深入和全球经济的一体化 ,特别是中国加入WTO以后 ,生产型增值税已越来越不适应经济发展的需要。文章对我国生产型增值税存在的问题进行了较为全面的分析 ,提出了改生产型增值税为消费型增值税的必要性及其途径的选择。 展开更多
关键词 增值税类型 转型 途径
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Informally Established Relations Between the Superior and the Subordinate: Turkey's Example
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作者 Sinan Caya 《Sociology Study》 2015年第5期354-359,共6页
Turkish people display deep consideration for the concept of hierarchy. Historically, they had been always calculating and measuring the relative positions of authority symbols with respect to one another; because the... Turkish people display deep consideration for the concept of hierarchy. Historically, they had been always calculating and measuring the relative positions of authority symbols with respect to one another; because they had their own dealings with those who held political power. Should they render their young sons to the service of the feudal lords or the state? Should they consent to the say of the local forces or that of the central state power, when it comes to fixing the amounts and/or the kinds of taxes? Sometimes, the ordinary subjects of the Ottoman state were even openly torn apart in dilemmas whereby local powers were revolting against the central government of the Sultan placed at the capitol. Even the anoymous folk tales, which reflect people's opinions and mentalities in a manner very close to the truth, involve comparisons among the levels of power represented by certain officials/figures. When confronted with authority, the usual feeling contains a tint of respect, even though it is mainly a kind of resignition mixed with acceptance, leading to obedience in the end. A true, internalized respect itself is solely that which is directed toward the elderly people of the society. On the other hand, traditionally and conventionally, old age was closely associated with official or informal power and authority, anyhow. However, nowadays, in a very confusing manner, this former social understanding is undergoing rather fast changes with the advent of younger contemporary political figures. 展开更多
关键词 TURKEY HIERARCHY society informal (ways)
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