The so-called research articles are written materials formed through investigation and research. Generally speaking, its function is to serve a certain goal by reflecting a certain aspect of real life and the author's analysis and thinking results. After the formation of general research articles, they are named after investigation reports or investigation reports, and mainly focus on investigation and research. Investigation is actually a rational thinking based on practice, and the resulting research articles are its external manifestations. No matter how excellent the research article is, it will not play a role if it is not put into practice. It is an important object of applied writing research. Let's take a look at the format of the research article for you.

Research article format article 1

I. File format

1. The research article is made in Word format.

2. In the page setup, the paper size is 32 (14cmx20.3cm), the margins are all set to 1.5cm, and the header and footer are set to 1cm.

3. Set the full-text line spacing to a fixed value of 17.

Second, the style requirements

Article typesetting adopts the order of title, author, abstract, keywords, text and references. Specific style requirements are as follows:

1. The title of the article is in Song Zixiao No.3, bold and centered, and the spacing between paragraphs is 1 line. If you must use a blank 1 box, do not use commas in the title.

2. The author's address is unit, position and author's name in turn, with 1 in the middle. Use imitation Song No.5, centered. One line per author. There are more than three authors, only three are listed, and the word "etc." Is appended to the name of the third author.

3. The abstract should be concise, clarify the central idea of the article, and the number of words should not exceed 150. The "abstract" is indented by 2 characters, and the number 5 is in bold type, followed by 2 spaces. The text of the abstract is italicized No.5, without segmentation. The abstract segment is preceded by 1 line.

4. No more than 5 keywords. Font and font size requirements are the same as the abstract. Blank 1 line after key field.

5. The title of the text is divided into three levels.

The first-level title should be "one, one", single line, small 4 bold, centered, without punctuation and indentation at the end. The spacing before and after the paragraph is 0.5 lines.

The second-level title is "(1)", single line, font size 5, bold, indented by 2 characters, and no punctuation at the end.

The third-level title uses "1", with the same font and size as the text, with a period at the end and the text behind it.

The font of the text is Song Ti No.5, and the first line is indented by 2 words.

6. Reference items shall be listed in the following format:

[1] editor in chief. Building structure (file name). Beijing (Publishing City): Publishing House, 2003 (year of publication)

[2] editor in chief. Urban planning. Shanghai: xxxx publishing house, 200 1

Three. Other requirements

1. All laws, regulations and rules involved in this paper shall be in full names with titles attached. The quoted technical standards must be followed by brackets to indicate the standard number.

2. The punctuation marks in the text are expressed in a unified full angle. Numbers in principle use Arabic numerals. All units of measurement are expressed in English, such as "cm" for "cm".

3. Add page numbers to the full text.

Article 2 of the research article format

Reflections on the construction of emergency rescue force system with public security fire brigade as the main body

(Song Dynasty Xiao San, bold and centered)

XXX, Director of the Training Division of the Fire Department of the Ministry of Public Security

Engineer XXX, War Training Division, Fire Department, Ministry of Public Security

(Imitation of Song No.5, middle)

This paper analyzes the main characteristics of emergency rescue work in China at present, and in view of the existing problems and drawing lessons from the common practices of developed countries, puts forward the idea of integrating various social emergency rescue forces, strengthening the coordination among departments, and establishing an emergency rescue force system with China characteristics under the unified leadership of the government. (ItalicNo. 5)

Keywords: public security fire control and emergency rescue system (italicized No.5)

The report of the 17th National Congress of the Communist Party of China pointed out that "we should intensify institutional integration, explore a large-scale system with organically unified functions, and improve the inter-departmental coordination and cooperation mechanism". This is an exploratory and creative reform measure aimed at the practical problems existing in China's administrative management system, such as too many institutions, too fine division of responsibilities and poor coordination. The Emergency Response Law, which was implemented on June 5438+065438+1 October1day, 2007, also clearly stipulates that "people's governments at or above the county level should integrate resources and establish or determine a comprehensive emergency rescue team". Therefore, it is not only an urgent need to improve public safety and ability to deal with emergencies, but also an urgent need for the government to fulfill its social management and public service functions to deeply understand and comprehensively grasp the stage characteristics of the development of emergency rescue management in China, and to deeply study and actively explore the new mechanism and new model of the construction of emergency rescue force system in China. Under the unified leadership of the government, we will comprehensively promote the construction of an emergency rescue force system with China characteristics, with the public security fire brigade as the main body and other emergency rescue professional forces coexisting. (No.5, the first line is indented by 2 characters)

First, the characteristics of emergency rescue work in China at this stage

(Small size 4 in bold, centered)

China's existing emergency rescue teams are established on the planned economy model and scattered in more than ten industries or departments, such as public security fire fighting, forest fire fighting, flood fighting and emergency rescue, earthquake rescue, water search and rescue, railway rescue, civil aviation rescue, dangerous chemicals rescue and mine rescue. The overall emergency rescue ability and comprehensive coordination ability are relatively weak. According to statistics, there are more than 500,000 emergency rescue workers in China, and less than 200,000 people have professional rescue ability, of which public security firefighting (132,000) accounts for 66%. The traditional emergency management model has played an important role in the process of resisting urban disaster risks. However, in the face of more and more complex emergencies and the growing security needs of the people at this stage, there are still many unsuitable and uncoordinated places.

(a) the management subject is not clear (No.5, bold)

References:

[1] edited by Zhu Yaojie. Take reading as a pursuit. Shanxi: People's Liberation Army Daily, 20 13

[2]xxxx editor. Urban planning. Shanghai: xxx publishing house, 200 1

Research articles on tax revenue exceeding GDP growth

Since the Tenth Five-Year Plan, China's tax revenue has maintained a rapid growth trend, and the growth rate has been higher than the gdp growth rate (see attached table). So some people think that this is the result of the national income distribution pattern being too biased towards the government. In fact, since the establishment of the new tax system of 1994, the state has not made any major changes to the tax system, neither imposing new taxes nor raising the tax rates of major taxes. The tax policies introduced in recent years are basically more burden reduction and less tax increase. It should be said that the rapid growth of China's tax revenue is not the result of the country's institutional increase in tax burden. So, why is the growth rate of tax revenue higher than that of gdp?

First of all, there is no direct quantitative correspondence between tax revenue growth and gdp growth.

Due to the differences in price factors, statistical caliber, gdp structure and tax structure, there is no direct quantitative correspondence between tax revenue growth and gdp growth. Judging whether the tax increase is reasonable cannot be simply compared with the gdp growth rate.

1, price basis

The growth rate of tax revenue is calculated at current price, including price increase factor, and the growth rate of gdp is calculated at constant price, excluding price increase factor. Because of the price difference, there is a difference in growth rate between the two. In the current situation that prices are rising too fast, the difference in growth rate caused by price factors is particularly significant. For example, in the first half of 20xx, cpi increased by 7.9%, ppi and purchasing price indices of raw materials, fuel and power increased by 7.6% and1.1%respectively, and gdp increased by 10.4% at constant prices and/kloc-0 at current prices.

2. Statistical caliber differences

Compared with the scope of tax adjustment, the statistical scope of gdp does not completely cover all economic activities that can generate taxes. For example, virtual economic activities such as stock trading and second-hand real estate trading generate a lot of taxes, but they are not within the scope of gdp accounting. According to statistics, the total transaction volume of Shanghai and Shenzhen stock markets in 20xx has reached 46 trillion, more than twice the gdp in the same period, and the stamp duty on securities transactions generated is 20xx billion; Although there is no accurate statistics on the transactions in the second-hand real estate market, the amount is estimated to be quite huge. For example, construction enterprises below a certain level of qualification, industrial enterprises below the scale, wholesale and retail trade and catering industry below the quota, pawn, information intermediary, domestic service, beauty salons, foot washing and other emerging industries. These enterprises and industries generate a large amount of tax revenue, which is included in gdp accounting in the economic census year, but it is not included in gdp statistical accounting in the non-economic census year due to various constraints.

3. Differences between 3.gdp structure and tax structure.

Gross domestic product consists of the added value of primary, secondary and tertiary industries. Due to the continuous adjustment of economic structure in recent years, the growth rate of the added value of the primary industry is usually low, while the growth rate of the added value of the secondary and tertiary industries will be higher than the growth rate of gdp. Generally speaking, the growth rate of the added value of the primary industry is usually 6-7 percentage points lower than that of gdp, while the growth rate of the added value of the secondary and tertiary industries is usually 2-3 percentage points higher than that of gdp. For example, the annual gdp growth of 20xx is 1 1.6%, and the added value of primary, secondary and tertiary industries increases by 5%, 13% and 12. 1% respectively. 20xx GDP growth 1 1.9%, and the growth rate of added value of primary, secondary and tertiary industries is 3.7%, 13.4% and 12.6% respectively.

China's tax revenue mainly comes from the secondary and tertiary industries. Even if the growth of tax revenue is synchronized with the growth of the added value of the secondary and tertiary industries, it will be higher than the growth of gdp. For example, in the first half of this year, gdp increased by 10.4%, the added value of the secondary industry increased by110.3%, and the total retail sales of social consumer goods increased by 210.4%, all of which were much faster than gdp. The investment in fixed assets of the whole society increased by 26.3%, and the total import and export volume increased by 25.7%, both higher than the gdp growth rate, which led to the growth of total tax revenue, value-added tax and import tax in the first half of the year by 33.5%, 22.6% and 34.7% respectively.

4. Differences in accounting methods

According to the expenditure method, there is a great difference between the accounting method of net export and the accounting method of tax.

In the expenditure method, net exports (exports MINUS imports) are included in gdp, while imports are deducted when calculating gdp. Import taxes (tariffs and import link taxes) provided by imports are important tax sources in China. In recent years, import tax revenue has accounted for about 20% of the total tax revenue, and the import tax revenue has increased by more than 24.3% in 20xx, driving the total tax revenue to increase by more than 4 percentage points. In the first half of 20xx, the import tax revenue increased by 35.7%, driving the total tax revenue to increase by more than 5 percentage points.

5. The progressive system of some taxes promotes tax growth beyond the tax base.

China's enterprise income tax, personal income tax and land value-added tax have designed different tax rates for taxpayers with different income scales, which have typical progressive characteristics, that is, with the increase of taxpayers' business scale and income, their applicable tax rates are also "on the upshift"; At the same time, the tax deduction standard of enterprise income tax and personal income tax is relatively fixed in a certain period of time, while the income is increasing, which objectively plays a progressive role in tax growth. In recent years, the overall benefits of enterprises in China, the improvement of the income level of urban and rural residents and the rise of real estate prices have gradually increased the actual applicable tax rate of taxpayers as a whole, and to a certain extent, the income from these taxes has increased faster relative to gdp.

Two, the main tax revenue and the corresponding economic tax source (tax base) growth is basically coordinated.

As mentioned above, the growth of tax revenue cannot be simply compared with the growth of gdp. To measure whether the tax revenue growth is normal, the key is to see whether the tax revenue growth is coordinated with its corresponding economic tax source (i.e. tax base). From the comparative analysis of tax revenue growth and the corresponding tax base growth, it can be seen that the main domestic taxes such as value-added tax, business tax, import tax and enterprise income tax have basically maintained the trend of coordinated growth with the tax base, while the tax base growth in the same period is much higher than gdp growth.

1, VAT

The tax base of value-added tax is roughly equivalent to the sum of the added value of the industries that collect value-added tax in the secondary industry and the tertiary industry. As China implements production-oriented value-added tax, the tax contained in fixed assets cannot be deducted, and the tax basis of value-added tax should be the industrial added value plus the amount of newly purchased fixed assets of these industries in that year. In recent years, China is in the stage of accelerated industrialization, and the rapid growth of added value of secondary and tertiary industries and fixed assets investment has driven the rapid growth of value-added tax revenue. In the past five years, the national industrial added value has nearly doubled from 5,494.6 billion yuan in 20xx to1073.67 billion yuan in 20xx, and the total retail sales of social consumer goods has also maintained a rapid growth, with an average annual growth rate exceeding 1.5%. The fixed assets investment of the whole society increased from 5,556.7 billion yuan in 20xx to 1 372.38 in 20xx. Accordingly, the value-added tax revenue has increased by about 20% annually in the past five years, and the growth rate is basically coordinated with the industrial added value, the total retail sales of social consumer goods and the growth rate of fixed assets investment.

2. Business tax

The tax base of business tax is transportation, finance and insurance, post and telecommunications, construction, culture and sports, entertainment, service industry, transfer of intangible assets and

Operating income from the sale of real estate, etc. In recent years, the rapid development of the tertiary industry represented by real estate, finance and insurance has driven the rapid growth of business tax revenue. From 20xx-20xx, the average annual growth rate of the total transportation volume completed by the transportation industry is about10%; The average annual growth rate of the total post and telecommunications business completed by the post and telecommunications industry is also above 20%; The loan balance of financial institutions has increased at an average annual rate of over 15%, the spread between deposits and loans has been expanding, and the operating income of financial institutions has increased rapidly; The past five years have also witnessed the rapid development of the real estate market in China. The transaction area keeps rising, and the transaction price has increased by 10% every month in the past two years. All these factors lead to the rapid growth of business tax revenue, from 284.445 billion yuan in 20xx to 65865438+99 million yuan in 20xx, with an average annual growth rate of about 20%, and the growth rate is basically coordinated with the tax base growth rate.

3. Enterprise income tax

The tax base of enterprise income tax is the taxable income of enterprises, and the profitability of enterprises determines the amount of enterprise income tax. From the overall perspective of economic operation, the change of the quality and benefit of economic operation determines the increase or decrease of enterprise income tax. In the past five years, the operating efficiency of enterprises has been greatly improved, and the total profit of industrial enterprises above designated size has increased by about 30% annually from 20xx to 20xx, which is basically in harmony with the growth rate of enterprise income tax.

4. Import link tax

The tax base of import link tax is the total amount of general trade imports. On the whole, the growth rate of total imports determines the growth rate of import link tax, while the total foreign trade imports are reduced by gdp, so there is no positive correlation between the growth of import link tax and gdp. In recent five years, the import volume of general trade has increased from 1876.5 1 000 million dollars in 20xx to 428.6 billion dollars in 20xx, with an average annual increase of more than 25%, which makes the import link tax increase from 278.859 billion dollars in 20xx to 61525438+0 billion dollars in 20xx. The growth rate of import trade is basically coordinated with the growth rate of import tax.

5. Other taxes

Property tax, urban land use tax, land value-added tax, vehicle purchase tax, travel tax, resource tax, stamp duty, deed tax, farmland occupation tax, etc. According to the amount of possession and use of land, real estate, vehicles and boats, as well as the amount of occupation of cultivated land, signing contracts, mining resources and other certain economic activities. In the past five years, investment in real estate development has grown rapidly, with an average annual growth rate of more than 20%, and it is as high as 30% in 20xx. Automobile consumption continues to rise, and sales volume continues to grow, with an annual growth rate of 22% in 20xx; The demand for mineral resources continues to rise, with natural gas production increasing by 18% and 10 kinds of non-ferrous metals increasing by 22% annually. The sustained and rapid growth of these tax sources directly determines the rapid growth of corresponding taxes.

Three, the adjustment of tax policy in recent years is mainly to reduce the tax burden of enterprises and individuals.

Since the Tenth Five-Year Plan, in addition to the needs of macro-control, the state has appropriately expanded the scope of consumption tax in June 20xx, raised the resource tax on some mineral products and raised the stamp duty rate on securities transactions by stages, but has not introduced a substantial tax increase policy. On the contrary, in order to promote economic and social development, the state has issued a series of policies to reduce the tax burden of enterprises and individuals, such as suspending the collection of fixed assets investment direction adjustment tax, completely abolishing agricultural tax, raising the deduction standard of personal income tax expenses twice in a row, implementing pilot projects of value-added tax transformation in many regions, reducing the interest income tax rate of savings deposits, and reducing the stamp duty rate of securities transactions in April 20xx, and so on. These policy adjustments have brought about a large-scale tax reduction, among which the implementation of the VAT transformation pilot has been reduced by several billion yuan every year, the personal income tax deduction standard has been raised twice in a row, the income tax rate has been reduced by nearly 654.38 trillion yuan, the stamp duty on securities transactions is expected to be reduced by nearly 654.38 trillion yuan this year, the interest income tax rate on savings deposits has been reduced, and the preferential tax policies for re-employment have brought tens of billions of yuan in tax revenue. In addition, the state also introduces a large number of preferential tax policies every year. It can be seen that the adjustment of tax policy since the Tenth Five-Year Plan has not only reduced the burden on taxpayers, but also objectively reduced the growth rate of tax revenue.

Fourth, strengthening tax collection and management, and raising the full tax collection rate are important factors to promote the rapid growth of tax revenue.

In recent years, according to the characteristics and weak links of tax collection and management, tax authorities at all levels have vigorously implemented scientific and refined management, strengthened enterprise tax assessment and tax source monitoring, and continuously improved the level of tax collection and management. For example, in the collection and management of value-added tax, the requirements of "tax control by ticket, online comparison, tax source monitoring and comprehensive management" are implemented, and the "one-window" management of tax declaration is implemented, and the deduction management of "four small receipts" such as customs duty-paid vouchers, goods transport invoice, waste materials and agricultural and sideline products invoices is strengthened; In the aspect of enterprise income tax collection and management, according to the requirements of "checking the tax base, improving remittance and payment, strengthening evaluation and classified management", the enterprise income tax management has been strengthened; In terms of personal income tax collection and management, focusing on high-income industries and individuals, personal income tax management has been strengthened. Since last year, individuals with an annual income of 6.5438+200,000 yuan have filed their own tax returns for the first time. In the collection and management of business tax and consumption tax, the management of business tax and consumption tax in key industries and projects has been strengthened; In the collection and management of other taxes, the "one-stop" management of vehicle tax and the "integrated" management of property tax have been implemented. The tax management of individual industrial and commercial households and bazaars has been strengthened. Wait a minute.

Through the scientific and refined tax collection and management practice in recent years, the level of tax collection and management of tax authorities has been greatly improved, tax evasion has been effectively curbed, the gap between tax revenue capacity and actual income has been narrowed, and the full tax collection rate has been improved.

Some people think that "the larger the tax base, the smaller the growth space and the lower the growth ratio". We think this statement is wrong in itself. No matter from the common sense of economics or mathematics, there is no law of "the bigger the base, the smaller the growth space" in the development and quantitative change of things in the world. The same is true of the increase in tax revenue. Since the reform and opening up, China's economic strength has been continuously enhanced, and the base of economic aggregate has become larger and larger. However, the growth rate has not been getting lower and lower, but has continued to grow rapidly. For example, in recent years, the gross domestic product has maintained an annual growth rate of more than 10%, and economic indicators such as industrial added value, investment in fixed assets of the whole society, and total retail sales of social consumer goods have maintained an annual growth rate of 20% to 30%. Correspondingly, the growth rate of tax revenue has also maintained a growth rate of 20-30%. There is no phenomenon that the larger the base, the lower the growth ratio.

Tax revenue comes from the economy, and it is the speed of economic development, not the tax base, that determines the growth rate of tax revenue. If the economy maintains steady and rapid development, then the tax revenue will also maintain rapid growth. If the economic growth slows down, the tax revenue growth will also slow down accordingly.

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