In the context of the modernization of national governance,the revolution of modern information technology and China's active participation in global tax governance,China's risk management has undergone three stages:introducing the concept of risk management into tax collection and management practices,establishing a standardized and institutionalized tax risk management system and mechanism,and achieving the intelligent tax management with information management tax as an opportunity.Grassroots tax authorities,based on top-level design,have continuously explored new paths,new mechanisms and new methods for tax risk prevention and management,and achieved positive outcomes.However,there are still some issues in China's tax risk management including insufficient attention,an imperfect risk management system,low level of digitalization in risk management practices,as well as inadequate capabilities among certain frontline managers to handle risks and negative public opinion.This paper holds the view that effective approaches to promote the modernization of tax risk management are as follows:enhancing political positioning,improving the tax risk management system,consolidating the foundation of digitalized risk governance,standardizing work processes and strengthening public opinion guidance.
The proposition of"epistemological break"proposed by Althusser in Pour Marx can actually be divided into two domains:the problem of"two Marxists"and the relationship between Marxism and German ideology.The famous assertion of the eternal call of ideology obscures the legacy of structural imbalance left by Althusser in his theory of break,making the eternal imbalance of ideological structure a little-known undercurrent in his ideological theory.The unbridgeable tension between"eternity"and"break"constitutes the structural dilemma of Althusser's ideology.This paper attempts to argue that the eternal imbalance is the key to unlocking the relationship between"eternity"and"break",as well as the radical emancipation dimension left behind by Althusser's ideological theory.
In the process of historical evolution,the subject system of rural land ownership in China has gradually become blurred.To develop rural collective economy and increase farmers'property income,it is necessary to clarify the subject of rural land ownership.Some policy documents define the nature of advanced farmers'cooperatives and people's communes as rural collective economic organizations,laying a historical foundation for collective economic organizations to enjoy rural land ownership.Article 96 of the Civil Code stipulates rural collective economic organizations in the status of a legal person,which has enabled them to represent farmers'collectives at the level of private rights.Rural collective economic organizations are the main body of rural land ownership,and their entitlement to the integrity of rural land ownership can ensure their members'enjoyment of equal rights and accelerate the modernization of agriculture and rural areas.
The novel Looking at the Spring Breeze depicts the protagonist Zhao Boyu's journey through different geographical environments,showcasing his interactive process with these spaces.Hanqiao Town,Qinglongshan,Longtan,and Xinfeng Town are just unfamiliar spaces for him,which have developed some of his potential,but also limited his pursuit of meaning.For the protagonist,only Ru Li Zhao Village in the novel meets the definition of"place"—that is,only this place has a stable value system.Only by returning to the village can he engage in a virtuous interaction between humans and the earth,and reconstruct the meaning of individual survival.
Language planning is related to many fields such as the country,society,and daily life.Currently,it is in the transitional stage from sociolinguistics to language sociology,and has received high attention from the academic community in recent years,showing a trend from theoretical research to practical exploration.Based on the CiteSpace analysis about the language planning research in China from 2002 to 2021,this paper explores its hot issues and trends,the journal distribution,the publishing institutions,the co-occurrence and clustering analysis of theme words,the analysis on the authors and their collaboration relationships,which can help to obtain a comprehensive and objective understanding of the research.The results show that there are some problems in domestic language planning research,such as weak empirical research,weakened theoretical awareness,imbalanced research development,and lagging cutting-edge research.It is suggested that in the future,it is necessary to strengthen empirical research,broaden theoretical horizons,support weak areas,follow up research focus,build a theoretical system of language planning with Chinese characteristics,keep up with the pace of the times,serve the country's economic and cultural construction,and fully leverage the role of language planning in promoting national development and social progress.
