Table of Content

21 January 2021, Volume 0 Issue 05

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Countermeasures for Establishing the Comprehensive Prevention and Relief Legal System of Ecological Damages in China: Comments on the Research on the Comprehensive Prevention and Relief Legal Mechanism of Ecological Damages

SHAO Yan

2018, 0(05):  179. 

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On the Juristic Logic and Path Selection of Resource Tax Expansion

WANG Ting-ting

2018, 0(05):  181. 

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In the context of accelerated fiscal and tax system reform, it is imperative to expand China’s resource tax. Through investigation of the institutional functions and the rules of collection of the resource tax, it can be seen that the expansion of the resource tax should coincide with the functions of different categories of taxes, abide by the fair tax principles and meet the requirement of tax efficiency. Although the taxation range of resource tax in China has been expanded for several times, there still exist many problems, such as the tax purpose being not in conformity with the universal taxation, the design of relevant sub tax items are not so scientific, and the lack of smooth connection with other taxation areas, etc.. Starting from reasonably promoting the expansion of China’s resource tax and coordinating the relationship between resource tax and other taxes, we should follow the principle of relative expansion to expand it step by step, firstly to bring water resource and forest resource into the adjustment range of resource tax, then to make rational adjustment and optimize the design of the sub tax items of resource tax, so as to promote the coordination between the resource tax and the other tax categories, finally to provide sufficient legislative support and administrative support for the expansion of resource tax.

An Analysis of the Legislative Model in the Context of Resource Tax Expansion

FENG Tie-shuan, XIONG Wei

2018, 0(05):  182. 

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The resource tax law straddles the resource law and the traditional tax law. Under the background of resource tax expansion, the purpose and attributes of resource conservation and ecological protection become increasingly prominent, even leaping into a dominant position, making the selection of legislative models more special than traditional tax laws. The selection of the resource tax legislative model should also seek a balance between the decentralized model represented by the resource law and the comprehensive model represented by the traditional tax law. Under the comprehensive model, the resource tax legislation is faced with the obstacles of legislative purpose and tax elements extraction technology. Under the decentralized model, the resource tax legislation is faced with the problems of legislative conflicts and political acceptance. As a compromise between the comprehensive model and the decentralized model, the binary parallel model is the best available legislative model after resource tax expanded, it has technical feasibility when compared with the comprehensive model, and it has many institutional advantages when compared with the decentralized model. The essence of the binary parallel model is to integrate water resources into the current resource tax legislation as a tax item, while other natural resources such as forests, grasslands, and tidal flat areas are classified into other categories with special ecological protection tax laws.

A Satisfaction Expectation Model of College Students-Doctors Relationship in the Self-Media Environment Based on Expectation Confirmation Theory: An Analysis Based on the Survey of Students from 8 Universities in Nanchang City

WANG Gen-sheng

2018, 0(05):  183. 

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Based on the expectation confirmation theory, this paper constructs a satisfaction expectation model (WUDEM) of college students-doctors relationship in the self-media environment, then, according to the index system of the model designing, it conducts a sample survey of college students in 8 universities in Nanchang. By analyzing the survey data with Bootstrap multiple linear regression and Ordinal regression, it explores and analyzes the factors influencing the satisfaction of the students-doctors relationship in the self-media environment, and it also analyzes the action mechanism of the influencing factors. The results show that the three indicators, i.e., “patients’ trust in medical staff”, “soundness of medical system” and “timeliness of solving medical disputes”, are significantly affecting the satisfaction of the doctor-patient relationship. Meanwhile, it is found that most of the students are more optimistic about the indicators affecting the relationship between doctors and patients. According to these research conclusions, the satisfaction of the doctor-student patient relationship is quite optimistic; this optimistic satisfaction of doctor-patient relationship will greatly promote the overall improvement of doctor-patient relationship of the society at large.

Verification, Evaluation and Reference On the House Tax System in the Republic of China:An Analysis from the Perspective of Tax System

REN Yi-zhuo1, LI Ya-nan2, ZHENG Bei-jun3

2018, 0(05):  184. 

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Based on the investigations and researches with the principal of “respecting but not rigidly adhering to the ancient” in the context of China’s history, it is found that the house tax system in the period of Republic of China has two basic characteristics: one is that the central government of the Republic of China was not firm and complete in dividing the tax distribution of house tax, and the house tax authorities were overlapping and ran rampant with strong feudal colors, which became the “yeast” of the chaotic house tax and other taxations during the Republic of China; the second is that the authorities of the Republic of China took active actions to constantly change the system of house tax levy system along with the changes of the current political situations, making the house tax become the “oil tank” provide material guarantee to meet the government’s need of achieving its wartime financial goals. These research conclusions can provide some historical enlightenment and useful reference for the current reform of China’s real estate tax system: taking the chaotic house tax and other taxations in the period of the Republic of China as a historic mirror, we should supervise strictly the existing housing property tax collection and management system; we should steadily promote the real estate tax legislation work according to the taxation legal principles; and before the collection of real estate tax, the current system of land transferring fees should be “unlocked”.

A Study of Space, Reputation and the Selection of Farmland Transfer Contracts

HONG Ming-yong

2018, 0(05):  185. 

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By using the academic thought of spatial economics as reference, this paper introduced the concept“space”to the study of the choices of the farmland transfer contracts. Then it constructs an analytical framework of space, reputation and the contract choices of farmland transfer and conducts an econometric analysis with the samples of 505 farmer households, who have transferred their farmland, in 5 counties in Guizhou Province. The results show that the closer the spatial distance of farmland transfer is, the more likely the farmers would choose oral contracts; and the farther the spatial distance, the more likely they would choose written contracts. In addition, the better the reputation of the counterpart is, the more likely the farmers would choose oral contracts, and the worse the reputation is, the more likely they would choose written ones; the older the farmers are, the more likely they would choose oral contracts; the more schooling years of the farmers have, the more likely they would choose written contracts. From them we can get some enlightenment that we should dig up, carry forward and foster the reputation assets, so as to promote the farmland transfer market being operating at a lower cost.

New Exploration of Sticking to and Improving the Basic System for Rural Operations

CHENG Min-xuan, XU Can-lin

2018, 0(05):  186. 

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To persist in and improve the basic system for rural operations is not only, on the basis of seriously summarizing historical experiences, a denial of the traditional “centralization only” collective operation system under the people’s commune system that is no separation between the government and the community, but also an affirmation of the need of “centralization” on the basis of “decentralized” family contract after the reform of implementing the family contract system in rural areas. To really put into effect the “combination of centralization and decentralization” is not only an objective requirement of further development of China’s agricultural productivity, but also an internal requirement of the socialist relations of production. “Centralization” must comply with the requirements of the “two insistence”, namely, insisting to the collective ownership of rural land and insisting to the household contract system of farmers, while the co-operations are the form of economic organization in line with the requirements of the new “centralization”. However, how to build the co-operations? There are two different ways in practice: Tangyue village model and Nanmeng village model. The former is a model of combination of village and cooperation, the later is a model of collective shareholders in the cooperation. What is the difference between them? This paper compares and reflects on the two models from the three aspects of system structure, subject relationship and interest mechanism.

An Analysis on Poverty Reduction Effect of Urban Minimum Living Guarantee: An Empirical Study Based on China Family Panel Survey (CFPS2014)

LUO Wen-jian1,2，WANG Wen1

2018, 0(05):  187. 

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Based on the data of China Family Panel Survey (CFPS2014), taking the international poverty line, the line of the basic living allowance and the relative poverty line as the poverty standards, this paper makes an overall evaluation of the poverty reduction effect of urban minimum living guarantee by respectively comparing the changes of FGT index from the master samples, the eligible samples and the participating samples before and after the basic living allowance. The findings show that the urban minimum living guarantee has a significant effect on the poverty reduction of the participating samples, although its effect on the eligible samples and the master samples is not satisfactory; with the increase of the poverty standard, the poverty reduction effect of the urban minimum living guarantee will be gradually reduced. On the basis of analyzing the effect of urban poverty alleviation, we can illustrate the mechanism of urban poverty alleviation effect from the two dimensions of targeting effectiveness and salvation adequacy, and propose relevant strategies to improve the urban poverty reduction effect.

A Study of the Evolution Characteristics of the Unbalanced Development of China’s Regional Tourism Industry

XIAO Gang

2018, 0(05):  188. 

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Taking the total tourism income as a measurement index, this paper adopts the traditional and spatial Markov chain analysis method to study the evolution characteristics of the imbalance development of China’s regional tourism industry from 1997 to 2015. The results show that the imbalance of regional tourism development in China is manifested to be the imbalance in the three major regions being significantly larger than the imbalance between the three regions; the development of regional tourism has relatively stable low-level and high-level convergence clubs and significant spatial clustering correlation. The probability of regional tourism transfer and the spatial spillover effect between the neighboring regions are closely related to the level of tourism development between neighboring regions.

Effects of Hierarchical Medical System on Household Medical Financial Burden: An Empirical Test from the Perspective of First Treatment at the Grass Roots

LI Hua, XU Ying-qi, GAO Jian

2018, 0(05):  189. 

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Hierarchical medical system is an important measure to solve the problem of “high cost for getting medical treatment, difficult to receive medical treatment”. Based on the medical service utilization model, this paper makes use of the data of CFPS 2014 to empirically test the effect of the hierarchical medical system on household medical financial burden. The findings show that the household medical financial burden can be significantly reduced by residents choosing the first treatment at the grass roots, and the effect is more obvious on the patients with chronic diseases or having the experience of hospitalization. The proportion of reimbursement for medical expenses is critical to reducing household medical financial burden. But the effect of the construction of grass root medical institutions is not significant. This paper puts forward the following countermeasures: to cultivate family doctors and enrich their services, and guide the residents to treat their diseases firstly at the grass root clinics; to raise the proportion of reimbursements for medical expenses at the community level, and to pay for the services of family doctors in capita; to improve the level of medical treatment of primary health care institutions, so as to attract the residents to sign contracts for medical treatments.

A Study of the Factors Affecting the Mode Choices of Establishing Overseas R&D Centers by Chinese Enterprises

ZHANG Nai-cong1, WANG Bao-lin2

2018, 0(05):  190. 

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In the context of all-round opening and innovation driving, Chinese enterprises have greeted the new opportunities of establishing their overseas R&D research centers. This article constructs an analytical framework to analyze the factors affecting the enterprises in choosing their modes when establishing their overseas R&D centers from the three dimensions of enterprise, the host country and technology on the basis of the open innovation theory, the international production eclectic theory and the knowledge transfer theory. The empirical findings show that such factors as the self motivation and technical capability of the enterprises of the home country, the innovation network and market resources of the host country, and the capability of technology transmission have significant influence on the choice of modes of establishing the overseas R&D centers by the enterprises. This conclusion can not only expand the analytical framework of overseas R&D investment from the perspective of the late-coming countries, but also provide references for Chinese enterprises to choose proper mode for the establishing of their overseas R&D centers.

The Motivation of Interchange Fee Regulation among USA, Australia and EU and Its Evaluation

XU Jie-ling1, SHI Yan-xin2

2018, 0(05):  191. 

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China has established its policy for opening the domestic bank card clearing market. Accordingly, how to supervise the bank card clearing houses in the context of market opening has become a new realistic subject, in which the supervision over the interchange fee is one of the most important ingredients. USA, Australia and European Union, which have been keeping their bank card clearing markets open for a long time, have put into effect one after another the regulation for interchange fees since the beginning of this century. The findings of this study show that the motivations of these regulations implemented by these countries are either illogical, or excessive intervention over microeconomic activities, or actually serving the strategy of payment and economic integration among the sovereign states in the area. In addition, due to the weak theoretical basis, these regulations have not obtained expected results. On that account, the authorities of China should consider relaxing rather than strengthening the direct regulation on interchange fees gradually in the trend of opening up the bank card clearing market.

The Value of Distinctiveness: From the Perspective of Fund Distinctiveness

GU Li-hui

2018, 0(05):  192. 

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In the fields of economics, management etc., many successful persons have characteristics that are out of the ordinary with a strong intuition. However, the “distinctiveness” is difficult to measure; so far there is no standard method to prove its value. This paper makes use of the data of performance of publicly offered funds that are mostly available and objective and draws on the research ideas of adopting the hierarchical clustering method for fund distinctiveness in the literatures, so as to solve the problem of measuring the value of distinctiveness and systematically analyze the value expression and the source of distinctiveness. The empirical findings show that the distinctiveness has a feature of strong value creation, and that its source is its persistent ability, relatively strong executive ability, and quick response. Although this study is based on the data of fund industry, the results can explain many phenomena in social sciences. The “distinctiveness” index constructed in this paper can also be applied to other fields of research.

Provincial Differentiation Characteristics of Industry Capital Returns: From the Perspective of Industry Labor Migration

LIU Zhi-chao1, SUN Wei2

2018, 0(05):  193. 

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Aiming at the issue of significant differentiation of inter-provincial capital returns, this paper takes into account the labor migration factors and explores the measurement method of labor migration in the field of industry, then it conducts a day-parting theoretical and empirical study from such aspects as labor migration mechanism, capital and labor substitution and the differentiation mechanism of capital returns. The results show that wage gap is the major cause of labor migration, the shift from excess supply of labor factor to shortage in the labor outflow provinces can support the academic view of demographic dividend being shutdown. At the same time, because of the existence of the migration puzzle, labor supply has kept a growing trend in labor inflow regions. Along with the demographic dividend being shut down, the labor outflow regions have to solve the problem of rising labor price through continuous substitution of labor by capital, which may result in the accelerating diminish of capital marginal output and declining returns. The supplement of labor gap in inflow regions can avoid the declining capital returns that may be resulted from substitution of labor by capital. The labor supply changed by migration and the heterogeneous substitution have finally led to serious consequences of provincial differentiation of capital returns.

Thoughts on the Economic Operation Mode of Music Industry: Comment on Music Industry Operation and Management

LI Wei, LI Jia-ke

2018, 0(05):  250. 

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