Suchergebnisse

What is tax? What is administrative fee? It is the first question to be proposed in the study on administrative fee. Connotations and denotations of administrative fee could be only determined based on the comparison of administrative fee and tax. The prime difference between tax and fee could be seen from the following three points. First of all, the purpose of collection is different. The purpose or attached purpose for the government to collect tax is to increase fiscal revenues, and offer general and ordinary government services to the public. While the purpose to collect fee is to make up the cost spent in specific services for sake of individuals. Secondly, tax refers to public debts without reciprocal payment, while fee refers to reciprocal payment of specific public services. Thirdly, tax compliant with "capability payment principle" determines tax rate according to "taxation on capability principle" in measuring taxation liability. While by contrast, fee compliant with "user payment principle" or "beneficiary payment principle" determines rate according to "cost or fee compensation principle" or "fee coverage principle" in measuring payment liability.

At present, "arbitrary charge" problem remains rather serious in China. Many regions and units continually violate national regulations to randomly increase charge items and elevate charge standards under a jumble of names and with excessively high criteria. In essence, administrative "arbitrary charge" is the illegal expropriated action performed by main administrative subjects by virtue of coercive administrative power to deprive the property right of administrative counterparts in specific conditions. "Arbitrary charge" is not only an economic problem, but also a grave political problem, legal problem and social problem. As a result, normalizing administrative charge becomes an urgent problem to be solved in China now. In most countries across the world, administrative charge is an extremely important charge item for government departments. This thesis will mainly introduce the administrative charge systems in America, Canada, Germany, Britain, Singapore and Finland and expect to draw useful references for the specification of administrative charge in China.

This paper examines Kang Youwei's perception of India as well as his impact on the Chinese discourse on India during the late Qing and Republican periods. The analysis is pursued on the basis of a letter entitled 'A letter to Liang Qichao and other students on [the fact that] the Fall of India [as an independent country] was due to the Independence of Its Provinces'. Kang wrote this letter to Liang, his closest student and associate who was also a famous intellectual, when Kang was in Darjeeling in May 1902. Kang was keen to diagnose India's collapse to British colonialism for the purpose of helping China avoid a similar fate. This essay argues that his journey to and writings about India were of great significance in shaping the modern Chinese perceptions of India. He, for the first time, explicitly made a comprehensive comparison between China and India and positioned India as a negative example for the Chinese. From then on, India's image among many Chinese intellectuals was that of a failed nation unable to confront imperialism.

Research question From gridlock in lawmaking to shortened holiday family dinners, partisan polarization pervades social and political life in the United States. We study the degree to which the dynamics of partisan polarization can be observed in patterns of county-to-county migration in the U.S. Specifically, we ask whether migration follows patterns that would lead individuals to homogeneous or heterogeneous partisan exposure, using annual county-to-county migration networks from 2002 to 2015. Adjusting for a host of factors, including geographic distance, population, and economic variables, we test the degree to which migration flows connect counties with similar political preferences. Findings Our central finding is that over the period studied, county-to-county migration flows connect counties with similar partisan voting profiles. Moreover, partisan sorting is most pronounced among the most politically extreme counties. The implication of this finding in the context of partisanship is that U.S. migration patterns reinforce partisan sorting, limiting the degree to which individuals will experience cross-the-aisle local social contacts through spatial interaction. This finding builds on existing research that has documented (1) that individuals prefer to move to and live in locations inhabited by co-partisans, and (2) that local geographic areas have become more polarized in recent decades. Our results indicate that large scale patterns of polarized migration flows serve as a potential mechanism that contributes to geographic partisan polarization.

This study provides a critical inquiry into the textual (self-)representations of Chinese females' perception and experience of "women's liberation" in 1949-1966 Chinese women's autobiographical and fictional writings. Through historical and textual analyses, it looks into Chinese women's multiple textual/discursive practices and their subjectivities constituted in the process. These narrative practices are treated as salient sites of women's struggle for self-understanding, self-liberating as well as self-inventing in their own specific social and cultural conditions. The study aims to disclose the complexity of the discursive field centering on the topic of socialist women's liberation and the dynamic interplay between different female authors and the socialist political/gender discourses within 1949-1966 socialist cultural public sphere. The thesis first examines the autobiographical, first-person female narratives appeared on three Fulian(Women's Federation)–sponsored national and local women's magazines: Women of China (中国妇女), Beijing Women (北京妇女), and Modern Women (现代妇女). It probes into how female narrators, from different social backgrounds, understand and restructure in their writings their past and present lives in terms of (public) labor, female freedom and new social identification. Secondly, the thesis investigates fictions and plays by female writers, which provide historically-specific gendered perspectives to the issue of "women's liberation" as well as women's position in and their relationship with socialism. It explores women's perception of public and domestic labor, their formation of collective identities in the process of socialist construction, their gender struggle with and contestation to the persistent ideology of patriarchy in the new social order, all of which are revealed in their literary practices. This thesis argues that in these different sorts of writings, the representations of experience of "women's liberation" are intimately related, but not identical, to the state-sanctioned conceptual and discursive framework. Socialist political and gender discourses actually exert unpredictable, diffuse, locally and individually contingent effects on Chinese women who actively engage in different forms of writing. The self-perception and self-fashioning represented in these women's cultural practices are enabled by, but may also go beyond, the revolutionary language or state-inflected discourses, indicating more complicated and specific meanings of Chinese socialist ideologies and practices for individual women. Different writers choose or abandon, appropriate or dis-employ, embrace or interrogate, be close to or keep at a distance certain socialist political and gender discourses, in order to forge and interpret women's experience from their own specific contexts. They may be empowered by the revolutionary discourses and rhetoric, yet they do not identify themselves as mere passive beneficiaries of the socialist regime, but as active agents in their self-liberation and self-transformation. It is in this process that their different subjectivities are constituted, their agency created and asserted. ; published_or_final_version ; Comparative Literature ; Doctoral ; Doctor of Philosophy