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Table of Content

25 September 2019, Volume 44 Issue 5
What is the Revival of Confucianism in the Northern Song Dynasty
LIU Fu-sheng
2019, 44(5):  1-8. 
DOI: 10.3969/j.issn.1005-6378.2019.05.001
Abstract ( 2211 )   PDF (1274KB) ( 467 )  
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In view of the blooming of Buddhism and Taoism, the Northern Song witnessed a far-flung intellectual movement of Confucianism Revival. It could be traced back to the Mid-Tang Dynasty, and was known as one of the most significant topics in the Chinese intellectual and cultural history. What this movement tried to revive is: 1)Reinterpretation of Confucian classics by replacing commentary on chapters and sentences with Neo-Confucianism; 2)Replacing the “heresy” of Buddhism and Daoism with the Confucian Way; 3)Revival of Confucian practical learning by replacing the old useless learning with the pragmatic learning. Combining the above three constitutes the core content of Confucianism revival movement in the Northern Song Dynasty.
A New Recognition on the Rise and Fall of the Gan Pu Town in the Song Dynasty
WANG Xu
2019, 44(5):  9-15. 
DOI: 10.3969/j.issn.1005-6378.2019.05.002
Abstract ( 680 )   PDF (1250KB) ( 243 )  
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In the middle and early Northern Song Dynasty, Gan Pu town completed the military nature to the nature of economic transformation. In the Middle and early Southern Song Dynasty, its economic function was further strengthened. Later in the Southern Song Dynasty, the Gan Pu town was declining, and its decline was not related directly to the separation of Bao Lang saltworks, but was related to the change of political and military situation at that time. After the beginning of the Duan Ping year, Meng and Yuan launched the war against Song Dynasty, so North-South relations tended to be tense; as a gateway to Linan, Gan Pu towns military position was highlighted, which affected its marine transportation, then it was to decline. The rise and fall of the Gan Pu town reflects the contradiction between the trade in Jiangzhe areas and coastal defense in the Southern Song Dynasty, but also encourages us to reflect on the “continuity” problem in the history of Jiangnan town development.
Why is Wang Xiyans When Spring Returns, the Earth Warms Up Neglected by Chinese Contemporary Literature Studies
YAN Hao-gang, WANG Hai-yan
2019, 44(5):  16-22. 
DOI: 10.3969/j.issn.1005-6378.2019.05.003
Abstract ( 936 )   PDF (1287KB) ( 325 )  
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Wang Xiyans When Spring Returns, the Earth Warms Up is the longest piece of work in the authors whole life. It is also the longest novel about the land reform in the history of Chinese modern and contemporary literature, which took Wang Xiyan 12 years to finish it. The reasons why such a piece of work with a lot of effort has not been valued by Chinese contemporary literature studies are as follows, in addition to the theme, this neglegence is also related to its writing skills: although it also paid much attention to the sharp and intense class struggle, it did not make the story legendary, so it is difficult to attract readers attention with the fancy plots which were found in the “red classic works”; it is also hard to satisfy the critics at that time for failing to create the perfect character images. These two factors lead to the result that this novel did not generate the extensive influence just like the “red classic works”. In the context of the new era, the authors protective rhetoric for “political correctness” has been neglected by new researchers. Because the author believes in the principle of realism for creation, although the work strives to move closer to the “exemplary revolutionary narrative”, it shows many ‘non-exemplary” characteristics, which makes it with certain complexity and more artistic authenticity. At this point, it is worth studying.
Imagine China: Interactive Fusion of “Self” and “Other” ——Taking Yan Geling, Zhang Ling and Hong Ying, Female Writers of New Immigrants as Examples
MA De-sheng
2019, 44(5):  23-30. 
DOI: 10.3969/j.issn.1005-6378.2019.05.004
Abstract ( 742 )   PDF (1327KB) ( 756 )  
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Imagining China is the basic theme of modern Chinese literature in the 20th century, and it is also an important dimension to investigate the literary creation of overseas new immigrants. Yan Geling, Zhang Ling and Hong Ying, the most representative and influential writers of new immigrants literature, imagine China in the interactive fusion of “self” and “other”. The existence of “other” in their “exotic writings” and the spiritual appeal of “rooting roots”, the search for “self” and the reconstruction of cultural identity and the interaction between “self” and “other” and the dialogue and fusion of heterogeneous culture, not only show the different poetic connotation of mainland writers and early overseas Chinese writers, but also reflect the beneficial exploration and deepening of transformation in the context of globalization and multiculturalism, and furthermore, also show how to tell the Chinese stories to the world and shape the cultural confidence and ultimate demand of Chinese influence.
The Legal Freedom of Socialism Surpassing the Legal Freedom of Capitalism
HUANG Yun-ming
2019, 44(5):  31-38. 
DOI: 10.3969/j.issn.1005-6378.2019.05.005
Abstract ( 621 )   PDF (1258KB) ( 181 )  
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The legal freedom of capitalism is built on the base of philosophy of individualism, and the legal freedom of socialism is built on the base of Marxist social philosophy. Freedom of individual of capitalist legal system is authoritarianism, which emphasizes every individual to have equal rights of speech, religion, personal safety, especially individual private property ownership and so on. Socialist legal freedom is built on the basis of emphasis on equal individual basic human rights, stresses that the implementation of any right is not abstract, and requests specific social conditions. Equal rights of politics need the support of economic equality. The distribution, possession, management, and consumption of social wealth should be based on labor production. Only the personal property from labor income should be protected by the law. Legal freedom of socialism surpasses the one of capitalism, which is more beneficial to promote the progress of human civilization.
Rediscovering the Social Category in Historical Materialism and Its Theoretical Implications ——Based on the Study of The Outline of Feuerbach
LI Dong,TIAN Yu-qing
2019, 44(5):  39-44. 
DOI: 10.3969/j.issn.1005-6378.2019.05.006
Abstract ( 463 )   PDF (1284KB) ( 137 )  
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The revolution of terminology targets to the revolution of philosophical view of the world. At the beginning of the foundation of historical materialism, Marx reconstructed the meaning of “society” and in which he established fundamental status of social category. However, when people keep using this concept, they neglect to ask for its real connotation, which leads to a lot of disputes, prejudices and misunderstandings. Thus, starting from the appeal of Marxist new philosophy, breaking through the researching methods of substantiality, empiricism and abstraction, as well as rediscovering the social category and meaning of historical materialism, are the premise of the study of Marxist social historical theory.
The Mother Tongue-Based Multilingual Education in Southeast Asia: Current Situation and Predicament
QU Shu-jie, LIU Hai-yan
2019, 44(5):  45-52. 
DOI: 10.3969/j.issn.1005-6378.2019.05.007
Abstract ( 926 )   PDF (1293KB) ( 888 )  
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Southeast Asia is the most linguistically diverse region in the world. Traditionally, Southeast Asian language policies have emphasized the respective official and national languages. Recently Mother Tongue-Based MultiLingual Education((MTB-MLE)has been gaining ground in these countries, and some countries have made policies to support its implementation. Generally, policy support for Mother Tongue-Based MultiLingual Education differs widely between Southeast Asian countries, and there are many structual, ideological and practical challenges which prevent MTB-MLE from being implemented successfully.
European Credit Transfer and Accumulation System: Development History, Operation Mechanism and Enlightenments
SUN Zhao-lei,FENG Lin
2019, 44(5):  53-58. 
DOI: 10.3969/j.issn.1005-6378.2019.05.008
Abstract ( 628 )   PDF (1434KB) ( 516 )  
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The European Credit Transfer and Accumulation System was founded in 1989. It has undergone four stages, which are germination, establishment, promotion and improvement. Its function changed from conversion to conversion and accumulation. And it served from higher education to lifelong education. It plays an important role in the development of EU education. Analyzing the operation mechanism of the European Credit Transfer and Accumulation System and analyzing the key elements, operational procedures, and certification documents can give us some enlightenments for building regional credit bank in China. Some enlightenments are: strengthening legal and policy guarantee, focusing on organizational security, strengthening cross-school cooperation,developing system platform and improving the core elements.
The Theme and Context Evolution of Outcome-based Education in China
CHANG Zhi-ying,CUI Wei-miao
2019, 44(5):  59-67. 
DOI: 10.3969/j.issn.1005-6378.2019.05.009
Abstract ( 806 )   PDF (1572KB) ( 614 )  
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OBE is the focus of education teaching reform in higher education, especially in engineering. CiteSpace software was used to visualize the research status, themes and evolution of OBE in China by quantitative and qualitative analysis in this study. It is found that the research of OBE has gone through the period of germination, development and blowout. The research theme of OBE has undergone a process from the introduction and analysis of ideas to the practical exploration of the application of ideas. The teaching reform of OBE is mainly suitable for application disciplines in engineering education and higher vocational colleges. The core author group and research institutes have not yet formed a wide cooperation network.
Safety of Human Development Under Bottom-line Thinking
LI Yi-dan, LIU Yu-yang
2019, 44(5):  68-73. 
DOI: 10.3969/j.issn.1005-6378.2019.05.010
Abstract ( 591 )   PDF (1351KB) ( 140 )  
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“Bottom-line thinking” is one of Xi Jinpings significant scientific methods of governance. The new concept of “safety of human development” is the application of bottom-line thinking in human development, which consists of factors such as possible harm to human development, risks related to human development and preventive measures, requiring people to think about possible danger in peace time in their development process, predict possible safety problems and take effective preventive measures to protect their safety. In addition, the measures for safety of human development mainly include setting up the concept of safety of human development, the concept of human comprehensive development, the concept of human sustainable development, the correct “three outlooks”, and the correct concept of health on the macro view, and discovering the risk points faced by human development and taking corresponding measures on the micro-view.
The Development History and Prospects of Chinas Modern Tax System Structure
YANG Yi-yong,DANG Si-qi
2019, 44(5):  74-81. 
DOI: 10.3969/j.issn.1005-6378.2019.05.011
Abstract ( 1035 )   PDF (1486KB) ( 276 )  
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Reflection on the development of tax reform, China has experienced several significant tax reforms, and the role of taxation in economic and social development has continued to increase, but the current proportion of direct tax revenue is still low. As China economic and social development, Chinas tax structure will also undergo a historic shift from indirect taxes to direct taxes. In the next fifteen years, the focus of tax reform will be carried out in the field of direct taxation, especially the gradual improvement of personal income tax and real estate tax, and the gradual introduction of inheritance tax. By increasing the proportion of direct tax continuously, the proportion of middle-income groups will increase significantly, and the gap between the urban and rural areas and the living standards of the residents will significantly narrowed, and then the new goal of socialist modernization-common prosperity for everyone, will be achieved.
How Can House Property Tax Improve Income Distribution ——A Simulation Analysis Based on Urban Household Survey Data
DU Li,GUO Wei-lin
2019, 44(5):  82-89. 
DOI: 10.3969/j.issn.1005-6378.2019.05.012
Abstract ( 555 )   PDF (1449KB) ( 264 )  
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Based on the 2012 urban household survey data from National Bureau of Statistics, this paper simulates the income distribution effects of China's house property tax under six modes:narrow tax base low tax rate, narrow taxbase high tax rate, narrow tax base progressive tax rate, wide tax base low tax rate, wide tax base high tax rate and wide tax base progressive tax rate. The results are better than the broad tax base model, in which the narrow tax base and the nigh tax rate are better than the narrow tax base progressive tax rate and the narrow tax base low tax rate in regulating the distribution of income. At the same time, there are significant regional differences in the income distribution effect of real estate tax. Therefore, in the early stage of the refore of real estate tax,it is advisable to adopt a narrow base high tax rate. Considering the regional differences, in areas with high per-capita income, such as Shanghai, the tax-free area and tax rate should be increased appropriately.
Assessment of the Effect of Individual Income Tax Cuts in 2018 —— Simulation Calculation Based on CGSS
GAO Feng-qin, JIANG Ling-zhen
2019, 44(5):  90-96. 
DOI: 10.3969/j.issn.1005-6378.2019.05.013
Abstract ( 517 )   PDF (1340KB) ( 207 )  
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The latest individual income tax reform in 2018 makes significant adjustments in the expense deduction, which is conducive to reducing the tax burden and realizing tax fairness. This paper estimates the individual income tax burden using the tax collection method before and after the reform,studies the tax reduction amount and its class distribution and makes accurate assessment of tax cuts and fairness effect of this individual income tax reform. Findings are as follows:First, the amount of tax cuts in this reform is 3 254.27 yuan per person, compared with the pre-reform taxpayer, which decreases by 61.56%. Second, tax cuts tend to be more effective for low-income and middle-income people than for those at the top. Third, the deduction of housing-related expenses does not show a clear class preference. The deduction of childrens education expenses and support for the elderly expenses tends to be more inclined to the middle and low-income groups. The deduction of continuing education expenses basically occurs in the low-income groups, while the deduction of medical expenses for serious diseases is more favorable to the high-income groups.
The Functional Orientation and System Improvement of Consumption Tax
XIANG Xian-min
2019, 44(5):  97-103. 
DOI: 10.3969/j.issn.1005-6378.2019.05.014
Abstract ( 796 )   PDF (1243KB) ( 251 )  
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The existing consumption tax in China is a special turnover tax only on some consumer goods on the basis of universal value added tax. On the basis of fiscal revenue, it should play a role in the regulating and guiding function, which includes readjustment of income distribution, guiding rational consumption, and so on. In addition, the enhancing ecological function of consumption tax could improve resource conservation and environmental protection. However, the above functions are limited to some factors of tax system such as scopes of taxation, applicable tax rates and tax payment stages. On the one hand, to meet the requirements of the new age and implement the new concept of development, we should improve the socialist market economy and deepen reform of the tax system. In this process, its necessary to improve the system of consumption tax and make the consumption tax work effectively, so the ecological function would be prominent. On the other hand, we should implement taxation-legalism and accelerate consumption tax legislation for the system improvement of consumption tax which should coordinate with the systems of value-added tax, resources tax and environmental protection tax.
“Culture-Capital” Framework: A New Interpretation of the Protection and Inheritance of Cultural Resources in Historic and Cultural Villages and Towns
XU Yong-junsup>1,2, LU Lin-tao
2019, 44(5):  104-109. 
DOI: 10.3969/j.issn.1005-6378.2019.05.015
Abstract ( 536 )   PDF (1239KB) ( 182 )  
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The traditional interpretation of the protection and inheritance of cultural resources in historic and cultural villages and towns is based on the theory of social memory and has formed a “culture-memory” framework. However, with the increasing complexity, diversity of cultural resources and more profound interaction with society, the traditional unscrambling framework is difficult to adapt to. Based on the theory of cultural capital, this paper examines the cultural resources of historic and cultural villages in the framework of “culture-capital”, and realizes a new unscrambling of its object category and social interaction, and revitalizes the new vitality of cultural resources in the historic and cultural villages.
Innovative Design of Chinese New Mainstream Consumers Preference for Brands —— Taking Chengpin Bookstore and the Cultural Creation of Forbidden City as Examples
WANG Jia,YANG Ding-yu
2019, 44(5):  110-114. 
DOI: 10.3969/j.issn.1005-6378.2019.05.016
Abstract ( 873 )   PDF (1270KB) ( 323 )  
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At present, the era of universal brand value growth is coming to an end. Chinas new mainstream consumer group has become the largest incremental consumer group. The brand innovation design of new and old enterprises should fully consider the needs of the mainstream consumer groups in the future, and do a good job in brand strategy positioning for successful transformation and upgrading enterprises. It is found that the brand image design based on the preferences of the new mainstream consumers in China has some common characteristics. Through the self-identity and social identity in the theory of consumer identity, this paper analyses the brand attributes of two cases which are deeply favored by the new mainstream consumers. In the theory of consumer identity, the corresponding attributes of brand positioning, product and space, service and promotion are found respectively. This paper explores the catering strategies of brand design in the two aspects of audiences self-identity and social identity, and obtains the design rules that brand design strategies can refer to.
Research on the Further Improvement of the Space Vector Method for Measuring the Low-carbon and Ecological Development of the Urban
WANG Hai-feng, ZHAO Guo-jie
2019, 44(5):  115-123. 
DOI: 10.3969/j.issn.1005-6378.2019.05.017
Abstract ( 432 )   PDF (1510KB) ( 113 )  
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According to the three-dimensional space of natural, economy and society, the sustainable development evaluation model based on the space vector method evaluates the degree and quality of sustainable development through the degrees of development, coordination and sustainability. According to this model, the shortage of the low-carbon and ecological development evaluation model of the urban based on space vector method is analyzed. Then the improved evaluation model is proposed. In this improved model, the degrees of the coordination and sustainability of the low-carbon and ecological development of the urban are redefined. According to this improved model, a comparative study is conducted byusing the index system and data put forward by our team. In order to promote the sustainable low-carbon and ecological development of the urban, this improved model emphasizes the coordinated development of nature, economy and society.
Study on the Trend of Intergenerational Transmission of Poverty among Rural Residents
XU Xiao-hong, JIAO Jie
2019, 44(5):  124-132. 
DOI: 10.3969/j.issn.1005-6378.2019.05.018
Abstract ( 495 )   PDF (1288KB) ( 157 )  
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From a dynamic perspective, the study of poverty transmission between generations is of reference value for policy-making to eradicate long-term poverty. Based on the CHIP data from the year 1988 to 2013, this paper examines the change of intergenerational transmission of poverty among rural residents in different birth years. The result shows that, with the absolute poverty as the standard, the degree of intergenerational transmission of poverty is greatly reduced among people who were born from 1960s to 1980s. However, that of relative poverty tends to rise, and the regional distribution increases in sequence in the west. Besides, this paper uses the intermediate variable method and the Altham analysis method to do further analysis. It is found that the educational inequality and occupational solidification are enhanced with the development of the times, so this provides a strong explanatory for the intergenerational transmission changes.
Victimization Prevention and Protection among Rural Left-Behind Children from the Perspective of Welfare Governance
LI Shuang-chen, ZHU Xin-ran,HU Hong-wei
2019, 44(5):  133-139. 
DOI: 10.3969/j.issn.1005-6378.2019.05.019
Abstract ( 517 )   PDF (1265KB) ( 246 )  
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From the perspective of welfare governance, this study found that, in the prevention and protection of victimization among left-behind children, the development of multi-subject is not sufficient, top-level policy design and authoritative administration are absent, interaction mechanism of multi-subject needs to be improved and welfare transmission is far from completion. The government should not only take the main responsibility, but emphasize on playing the family role, mobilizing the strength of schools and rural communities and advocating the active participation of social organizations, so as to establish the mechanism of cooperation and interaction among multiple subjects and promote the healthy growth of left-behind children in rural areas.
Mate Selection Pressure and Social Risk of Elder Youth in Rural Areas ——A Field Study Based on Nine Villages in North China
JIA Zhi-ke, SHA Di,ZHU Peng-ju
2019, 44(5):  140-147. 
DOI: 10.3969/j.issn.1005-6378.2019.05.020
Abstract ( 608 )   PDF (1306KB) ( 769 )  
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With the negative impact of the imbalance of birth sex ratio and the unequal marital strategy in spouse-owning field, rural elder youth are currently facing greater mate difficulties and pressures. The high and unsustainable marital payment, the relative age limit of spouse selection, the multi-category and difficult spouse choice predicament, constitute the main pressure of spouse selection of elder youth. Long-term unmarried elder youth bring many potential and obvious social risks to rural society, resulting in increased pressure on youth individuals and their parents, prominent conflicts between family members, the spread of irrational beliefs and the rise of misconduct. To ease the pressure on spouse selection and prevention and control of social risks, we must tap the sources of spouse-selection pressure and social risks, and take more efforts to participate in and coordinate with them.
The Financial Thought of Guanzi
MA Hai-tao, WEI Ye-jian
2019, 44(5):  148-156. 
DOI: 10.3969/j.issn.1005-6378.2019.05.021
Abstract ( 759 )   PDF (1294KB) ( 463 )  
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The financial thought of Guanzi is an important component of the governing thought of Guanzi. It plays an irreplaceable role in the process of the revitalization of the Qi State. Starting from the historical background of the production of the financial thought of Guanzi, this paper takes the strategic layout and basic strategy of financial thought of Guanzi as the starting point, and discusses the strategic goals of “making the Qi State rich and strong, and making the Zhou Dynasty at peace”, the strategic measures of “people-oriented”, “rule of law” and “strict enforcement of orders and prohibitions”, as well as the action plan of “coming the worlds wealth”, “taking from people with limitation” and “strengthening the governments macro-control capacity”. It is believed that it has opened up a new realm of ancient Chinese fiscal theory, and still has a strong reference significance. Finally, in combination with the goal of developing China into a great modern socialist country established by the partys 19th National Congress, from the aspects of strengthening leadership, deepening reform, and practicing the rule of law, this paper briefly analyzes the implications of the financial thought of Guanzi on Chinas establishment of the modern fiscal system.
The Chinese Cultural Resources in Lianchi Academy
YAO Wei-wei,ZHENG Xin-fang
2019, 44(5):  157-160. 
DOI: 10.3969/j.issn.1005-6378.2019.05.022
Abstract ( 700 )   PDF (1205KB) ( 170 )  
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The Lianchi Academy is one of the highest schools in the Qing Dynasty and has a high reputation both at home and abroad. The combing of its cultural resources, like from the perspectives of architectural culture, education culture, ritual culture, collection culture and characteristic martial arts culture is the basis for the study of the Academy and the dissemination of its culture.