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财政收入目标与企业非税负担 被引量:5
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作者 王励晴 谷雨 《经济经纬》 CSSCI 北大核心 2022年第2期152-160,共9页
近年来,我国非税收入征管逐渐规范,但财政收入目标对企业非税负担依然存在影响,企业非税负担的增加有冲抵减税降费政策效果的可能性。基于地级市财政收入目标数据和企业微观数据,通过实证检验探讨财政收入目标与企业非税负担之间的关系... 近年来,我国非税收入征管逐渐规范,但财政收入目标对企业非税负担依然存在影响,企业非税负担的增加有冲抵减税降费政策效果的可能性。基于地级市财政收入目标数据和企业微观数据,通过实证检验探讨财政收入目标与企业非税负担之间的关系。实证结果表明:我国地方政府财政收入目标越高,当地企业的非税负担越重;并且在面临未完成或超额完成的目标时,地方政府会加强非税收入的征管;当地方政府恰好完成目标时,会相应减少非税征收努力。异质性检验发现,城市的同质性会提高竞争效应,使地方政府加强非税征管;此外,与国有企业和大企业相比,非国有企业和中小企业承担了更多的非税负担。拓展性分析表明,税收收入的完成情况对于非税收入的征收有负向作用,地方政府往往选择增加非税收入来应对税收收入的不足,存在一定程度上的税费替代现象。这些研究结论对我国税费征管制度改革具有一定的参考价值。 展开更多
关键词 财政收入目标 非税负担 策略性征管 目标激励 税费替代
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Transforming the academic library for the future 被引量:3
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作者 Gary E.STRONG 《Chinese Journal of Library and Information Science》 2012年第4期1-8,共8页
Purpose: To meet the changing needs of academic and specialized users,university and research libraries are transforming their collections,staff,and services. At the UCLA Library,four principles underlie changes that ... Purpose: To meet the changing needs of academic and specialized users,university and research libraries are transforming their collections,staff,and services. At the UCLA Library,four principles underlie changes that have been made to support teaching,learning,and research by UCLA students,faculty,researchers,and staff. Efforts have focused on building and enhancing research collections,enriching the student experience through expanded teaching and learning services,transforming the Library's role to support the entire research process,and re-conceptualizing the physical and virtual spaces of the Library to create an expansive and flexible scholarly environment. To support and inform these efforts,the Library is building a robust research agenda and deepening opportunities for faculty engagement.These changes challenge the traditional model of library staffing,and the Library has responded by identifying new areas in which leadership is needed and new recruitment tracks for academic appointments. Implementing such a transformative process has many stakeholders and requires broad input,discussion,and committed engagement to ensure its success.Design/methodology/approach: The UCLA Library has developed its strategic planning process over several years building on broad constituent input,unit and individual work plans,and constituent feedback. The process is high level as well as operational in nature and draws on basic metrics to motivate change.Findings: The four principles of the transition have been sustained over a period of years.Implications and limitations: This article is the personal observation of the author drawing on his own leadership experience and informed by the senior management and staff of the UCLA Library.Originality/value: The process and direction of this transition are focused on the UCLA Library and its role in the UCLA academy. 展开更多
关键词 Academic libraries Research libraries strategic planning Teaching and learning Research life-cycle collection management
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