个人所得税改革如何体现效率和公平

经过十多年的运行,中国现行个人所得税在增加财政收入和调节社会财富差距上作出贡献后,其弊病也在不断突出。为了能让个人所得税在国民经济中近一步发挥其重要作用,个人所得税改革势在必行。本文就是围绕这个课题展开研究,通过吸收世界各国税制改革的理论与实践成果,对中国现行个人所得税进行分析,同时提出其改革方向和措施,促进中国个人所得税更加合理,更有效率,更加公平。     

Effects of construction defects on hydraulic performance of Kalpani distributary, NWFP, Pakistan

The hydraulic performance of canals designed to deliver water by proportional allocation is highly dependent on the accuracy of construction of water division structures. If construction is inaccurate then inequity of water delivery is built into the system from the onset. A survey of hydraulic performance of Kalpnai distributary in NWFP Pakistan immediately after construction showed that the canal could only deliver 90% of designed discharge due to deficiencies in construction of two siphons, and that the tail end of the canal only received 70% of designed discharge. When operated at 70% of design discharge tail end reaches received 50% of designed discharge. Measurements of outlet structures showed that 57% of structures were built as intended and had not been damaged. All orifice outlets delivered more than 115% of design discharge and on average delivered 40% more than intended. Only 20% of open flumes were within 10% of design width, while 58% were more than 30% wider. As a result of these construction defects many watercourses were able to obtain much higher discharges than intended. The lack of control gates means there is no managerial remedy to redress the existing inequity. The only solution is to reconstruct a high proportion of outlet structures. Potential causes of poor construction are many, including lack of involvement of the agency responsible for subsequent operation, lack of dialogue with water users, and lack of accountability built into the project framework.     

Effects of alternative water distribution rules on irrigation system performance: a simulation analysis

Based on a simulation model reflecting physical and economic conditions typically found in rice irrigation systems in Asia, the irrigation performance implications of alternative water distribution rules for dry season irrigation are evaluated under varying degrees of water shortage. The rules examined reflect differing water distribution strategies designed either to maximize conveyance efficiency, economic efficiency, or equity; or to achieve a balance between efficiency and equity objectives. Irrigation performance is evaluated using several efficiency measures reflecting the physical, agronomic and economic productivity of water, and one measure of equity. Economic efficiency and equity among farmers within the portion of the irrigation system that is on in any given season are shown to be complementary, and not competing objectives. Economic efficiency and equity among all farmers within the command area of the irrigation system are largely complementary strategies at the lower levels of water shortage, but with increasing shortage, significant tradeoffs develop between these objectives. An operational rule for water distribution under a goal of maximizing economic efficiency is developed, and the data requirements for its implementation are shown to be modest. Under the model's assumed conditions of dry season rice production dependent solely on surface irrigation for water, the distribution strategy designed to maximize conveyance efficiency results in only modestly lower levels of economic efficiency and equity than could be achieved by the strategy designed to maximize economic efficiency.     

缩小收入分配差距 促进社会和谐

收入分配差距过大会影响社会和谐。要坚持科学发展观,在全面、协调、可持续发展的基础上大力发展社会生产力,进一步调节国民收入分配差距,确保社会和谐稳定和国家的长治久安。     

宁夏建立清真产业股权投资基金的现状与对策

结合宁夏清真产业发展的现状及存在的问题,就设立清真产业股权投资基金,增加清真企业股权投资,增强清真企业融资能力,改善投资结构,加快宁夏清真产业发展进行阐述。     

我国上市公司融资结构与优化对策

现代资本结构理论揭示了企业的最优融资顺序为:内部融资——债权融资——股权融资,而我国上市公司的融资行为与现代企业资本结构理论并不一致,表现出较强的股权偏好现象。本文对这种现状的原因进行了分析,并针对这种不合理融资结构所带来的弊端提出了相关建议。