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.
Textile and textile apparel enterprises above the designated size in Henan province play a pivotal role in driving local economic development and addressing employment challenges.The survey indicates that there is limited presence of independent research institutions and specialized scientific research personnel within these enterprises.Regarding industry-university-research collaboration needs,the focus primarily lies on process enhancement,technological breakthroughs,optimization of management practices,technical issue resolution,technological transformations,product quality testing,product design and development,as well as staff training.To effectively promote industry-university-research collaboration among textile and textile garment enterprises above the designated size in Henan province,it is essential for enterprises,universities,governments,and other relevant entities to take the following measures:Universities should conduct thorough investigations into enterprises to comprehend their genuine requirements while facilitating the transition of large-scale textile and textile apparel enterprises from traditional extensive management approaches towards digitalized information-based refined management systems,from"weaving"to"intelligent manufacturing",and from an"experience-driven"approach to a"data-driven"one.Governments should take the initiative by establishing interdisciplinary and cross-institutional teams dedicated to intelligent textile and apparel product research and development with an aim of enhancing enterprise capabilities in this domain.Universities,enterprises,research institutes and governments should collaborate together through innovative practical teaching systems that cultivate students'spirit of inquiry along with their innovation-oriented mindset,and implementing novel customized training models aimed at nurturing high-end talent specializing in quality management,and strive for creating a well-known Chinese brand for the textile and apparel enterprises in Henan province.
Against the backdrop of rapid development in the digital economy and green economy,this paper empirically analyzes the impact mechanism of the digital economy on the green development of Henan province's manufacturing industry based on panel data from 18 provincial cities between 2011 and 2019.The study employs methods such as a two-way fixed effects model and mediating effect model.The research findings indicate that the digital economy significantly promotes the green transformation and development of Henan province's manufacturing industry.Further investigation into its mechanism of action reveals that industrial structure advancement and technological innovation play a significant mediating role between the digital economy and transformation and upgrading of the manufacturing industry,while industrial structure rationalization suppresses the influence of the digital economy on such transformation and upgrading.
The contemporary novelist Wang Zengqi's Eight Thousand Years Old presents an all-encompassing world of common people in a short story.The highlight of the novel lies in its unique"changed"and"unchanged"forms,which connect the relationships between characters,promote plot development,and express thematic connotations."Changed"refers to the personality and destiny of the characters in the story,reflecting the vicissitudes of social classes and times by describing the ups and downs of individual and group fates.What remains"unchanged"is the beauty of life and human nature in the world of common people.
In recent years,China's criminal law has shifted from"being severe but not strict"to"being strict but not severe".The phenomenon of"being misdemeanor"brought about by the expansion of the criminal circle has become increasingly prominent,and the governance of minor crimes has become a focus of attention from all walks of life.Accompanied by this,judicial activities have been facing severe penalty spillover effects.From the perspective of judicial and social governance,improving the path of crime and penalty has become an important challenge to governance transformation in the new era.Taking a comprehensive view of China's crime mechanism,it can be discovered that there are problems such as the mismatch between entities and procedures,and the lack of typification in crime.Therefore,exploring the path of criminal offense should be carried out from the perspective of criminal integration.While substantive decriminalization is connected to procedural processing,a substantive basis should be sought for procedural decriminalization,forming a structured mechanism for substantive decriminalization and judicial decriminalization.To achieve this,it is necessary to restrict the criminalization from a substantive perspective and restore the typification of legal interests,expand the decriminalization scope in terms of procedure,clarify the composite role of entity and procedure in pleading guilty and penalty,and expand the application of discretionary non-prosecution.Additionally,it is essential to work with supporting mechanisms to distinguish the accompanying consequences of penalty in misdemeanors.
Marx encountered"material interests difficulties"in the period of Rheinische Zeitung.At that time,as a young man,Marx upheld Hegel's rational view of the country,believing that the country was the highest manifestation of rationality and represented the general interests of the majority of people.However,Marx found that in reality,political states not only failed to embody rational principles,but also constantly safeguarded the private interests of privileged people.The conflict between this concept and the practical issues put Marx into the difficulty of expressing opinions on material interests.Focusing on the"material interests difficulties",Marx attempted to solve this problem from the perspectives of the political state,civil society,and political economy,which led to a significant change in his thinking from the study of the political state to that of political economy,thus establishing scientific historical materialism,proposing the liberation of human thought and improving the theory of communism.
As a crucial manifestation of the sustainable development concept,ESG performance is garnering increasing attention across various sectors of society.However,there remains a dearth of research on its impact and mechanism concerning credit costs.By employing A-share listed companies in the Chinese capital market from 2010 to 2020 as research samples,this study empirically examines the influence of ESG performance on corporate credit costs.The findings suggest that favorable ESG performance can significantly mitigate corporate credit costs,indicating an inverse relationship between superior ESG performance and lower credit costs.Mechanism testing reveals that commendable ESG performance enhances information disclosure quality,diminishes operating risks,thereby leading to reduced corporate credit costs.The heterogeneity analysis indicates that the inhibitory effect of ESG performance on credit costs is more pronounced among non-state-owned enterprises and those with weaker market competitiveness.
Internet copyright infringement provisions of the Civil Code establish a"timeliness"obligation system for notification transmission,necessary measures,and termination measures.The determination of"timeliness"should consider the interactive relationship between internet service providers,network users and rights holders,and establish three principles:fault liability distribution,profit collusion theory,and the standard of honesty and good faith.The measurement factors for"timeliness"determination include notification validity,infringement type and management ability.From qualified notification,defect notification to error notification,the flexibility of"timeliness"determination is gradually increasing.The fields of network intellectual property,personality rights and property rights have varying degrees of impact on"timeliness"determination due to their differences in nature and characteristics.The interaction between the principle of"timeliness"determination and measurement factors can effectively balance the interests of rights holders and internet service providers,thereby achieving the rights protection of rights holders and the sustainable and healthy development of the internet industry.
随着科技的进步,我国制造业开始由传统制造向智能化制造转变,智能化制造成为我国未来重要的发展方向.为了分析企业科技实力、供应链敏捷性与物流绩效的关系,以制造型企业为主要调查对象,构建实证分析模型,结果表明:企业的科技实力对物流绩效、供应链敏捷性有显著的促进作用;供应链敏捷性对物流绩效有着显著的正向影响,在企业科技实力与物流绩效之间发挥中介作用.
妨害兴奋剂管理罪应坚持实质法益观,该罪的法益是体育竞赛的公平性和体育事业的可持续发展,运动员的身心健康并非成立该罪所必须危害的法益.运动员本人的身份属于阻却处罚身份,运动员使用、获取兴奋剂的行为不构成妨害兴奋剂管理罪.运动员针对其他运动员实施的妨害兴奋剂管理行为,不能一概认为构成妨害兴奋剂管理罪.
《云中记》因其对自然的亲近描写,成为一部含有生态意蕴的文学作品.小说对比描写了云中村与村外世界,对造成生态危机的现代性进行了揭露与反省.云中村因震后和谐的生态环境成为阿巴的理想家园.从生态美学的视域出发,《云中记》成为拯救危机的现实救赎文学,作品表达了人与自然和谐共生的生态哲学思想.
声音诗学是艾米莉·狄金森诗歌中的重要特征.狄金森众多基于声音的诗歌显示了一种声音美学:依托具有音乐性的赞美诗格式,狄金森利用英语语音特征,即元音、辅音与拟声词等音韵的象似性使其诗歌产生噪声美学和符合文本意义的声音质感.众多破折号的使用不仅造成视觉美感,而且在视觉上产生富有节奏与意义的"声音".陌生化的词汇与句法,在视觉与听觉上给人美的感受与认知,还增加了解读语义的维度,使诗歌具有朦胧美.声音是意义的回声,诗歌声音的意义即诗人的心志和情感最终通过"声音"得以传达.
红色文化是中华民族优秀文化的重要组成部分,凝结着中华民族的优良传统与伟大精神,能够为强化人民群众历史认同感提供生动教材,为提升主流意识形态凝聚力提供内核保障,为坚定中华民族文化自信提供丰厚滋养.历史虚无主义思潮通过歪曲党的历史、诋毁英雄人物、冲击文化市场、炮制负面话题等隐匿手段对红色文化造成了较大冲击.新时代,弘扬红色文化以有力抵御历史虚无主义思潮的冲击,需要夯实理论根基、筑牢文化阵地、善用红色资源、拓宽传播平台、健全法律保障,促使红色文化重焕生命力.
为应对网络时代的新挑战,对帮助信息网络犯罪活动罪中"明知"的认定,探索出以口供为主、推定为辅的方法,体现了对实体与程序、扩张入罪与限制入罪的权衡.传统理论上,"明知"认定应当理解为"确知"+"可能知道",关键是把握"可能性"的标准.新兴理论中,促进说和不作为处罚说提供了"明知"认定的新思路,但是也存在各自的局限."明知"认定依赖帮助行为的类型.在传统犯罪帮助行为类型中,"明知"认定体现了程序包容评价的特征,用单向明知取代了意思联络.在新型网络帮助行为中,应采用综合促进率标准,客观促进因素需要区分灰色产业和黑色产业,体现的是"明知"的认识对象的性质,主观促进因素需要区分确知和实知,体现的是"明知"的认识可能性程度."明知"的认定需要依据客观行为的性质具体把握对于犯罪促进率的认识程度.
消费异化作为马克思异化批判理论的隐性向度,与劳动异化、交往异化共存于马克思人本主义框架之下,共同构成马克思异化批判理论的完整链条.在实际运行过程中,劳动异化、交往异化与消费异化往往是共生的,且三者都是资本入侵的产物,其产生机制具有一定同源性.人是马克思关注的永恒的主题,在阐释异化理论时马克思以人的"类本质"为逻辑前提,预设了一个未被异化的状态,通过理想与现实的对比阐明资本主义社会的异化.马克思从剖析异化表象入手,探寻异化源于资本主义生产方式固有矛盾的秘密,并由此展开对资本主义社会的批判.
借助怀旧认知图式理论,力图重返时代语境和凯瑟的自身经历,挖掘凯瑟怀旧情结的触发机制,探究其在"草原三部曲"中的怀旧认知建构及成效.现代性及自我连续性危机导致身份焦虑,凯瑟在这些作品中借助对理想社会纽带、精神家园、边缘性价值、怀旧身份的认知建构,象征性地弥补了自我在现实中的归属感缺失.其怀旧的终极客体——西部草原"拓荒精神"在现实中不断被重写,在实践中不断被检验,甚至融入了美国国民性,为大众共享.凯瑟在"草原三部曲"中的怀旧认知建构成效较高,折射出其对"拓荒精神"的歌颂,唤醒人们对现代性危机的警醒.
