论林语堂的纪实文学创作——兼谈林语堂的文学史地位问题

面对市场主体数量的爆炸性增长,只有结合大数据时代的信息特征及需求,对传统的纳税评估信息采集模式进行创新才能适应税务信息化发展的要求。通过非结构化数据采集、可视化服务、采集众包模式,创新纳税评估信息采集流程和管理;依托物联网技术,创立适应纳税评估数据海量增长不确定性的弹性构架体系。构建以国家统一税务应用平台为中心,以共享数据辅助系统为支撑的纳税评估信息采集模式,是适应大数据时代信息采集需求,促进税源监控,提高纳税评估效率的重要方式。

Pattern of Information Collection for Tax Evaluation in Big Date Era

The reason why people divide over the evaluation of Lin Yutang, and the absence of his position in the literary history appears to be the problem of conception, and the evaluation criteria as well as the academic vision. In fact, Lin Yutang was such an iconic figure who had been committed to the blending of Chinese and Western culture, and the modernization of Chinese biographical literature after Liang Qichao, which connected the past and future development of Chinese literature. He was not only such a pioneer who spread Chinese culture in the form of prose, but also an originator of modern long documentary prose. Therefore, in terms of documentary literature, Lin Yutang is such an outstanding contributor who possesses irreplaceable place in literary history. Moreover, taking fiction literature into consideration, we seriously need to reevaluate Lin''s historical status and his literary achievements. "Lin Yutang Phenomenon" shows that when rewriting modern and contemporary literature history, we should not only update traditional concept centered on fiction and expand the disciplinary fields of overseas Chinese literature, but also further emancipate our mind, while establishing scientific historical consciousness, concepts and evaluation criteria.