通货膨胀对企业所得税及投资效果的影响分析

给出了通货膨胀影响企业所得税及投资效果的分析计算方法，弥补了一般项目投资技术经济分析不考虑通货膨胀因素影响的不足。     

光爆层厚度对光面爆破效果影响的数值分析

采用动力有限元软件ANSYS/LS-DYNA,在周边眼间距E为500 mm时,对不同光爆层厚度W下泥质灰岩中爆炸应力波的传播规律进行数值模拟研究,得到不同光爆层厚度下岩石单元应力、节点振动速度的衰减规律以及与光爆层厚度的关系,分析光爆层厚度对光面爆破效果的影响.研究表明:当W≤400 mm时,巷道围岩受到的扰动强烈,在围岩远区容易产生裂隙,在近区出现超挖现象;当W=700 mm时,因应力波在相邻炮孔间不能有效迭加而无法形成贯通裂缝,由此导致光爆效果不佳而出现欠挖现象.根据本文的研究结果,在巷道爆破掘进中,当周边眼间距为500 mm时,光爆层厚度宜取W=500～600 mm,而炮眼密集度系数为0.8～1.0较合适.     

Flying with climate liability? Economic valuation of voluntary carbon offsets using forced choices

This study aims to examine how key aspects of voluntary climate action influence economic values of aviation carbon offsets using an Australian case study, where voluntary carbon offset programs for the aviation sector were active under a carbon tax between July 01, 2012 and July 17, 2014. An online survey was administered during the period using choice experiments. This rare and short-lived Australian experience is useful to gain insights into how individuals respond to the new public policy in terms of the perceived economic value of voluntary offsets for air travel. According to the estimation results, supporters of the mandatory tax policy held a welfare value of voluntary carbon offsets for their domestic flights that is three times larger than non-supporters (i.e., $AU27.83 vs. $AU9.40). It is $AU12.27 on average per ton of carbon offsets per person for domestic flights and $AU0.92 for international long-haul flights. The findings endorse that individuals seem to attach personal responsibility for carbon emissions (i.e. climate liability or carbon conscience) to frequent domestic flights, but not so much to intercontinental flights. Furthermore, reported flight frequencies by respondents did not place any significant impact on economic values of voluntary carbon offsets in both domestic and international frameworks. A coupled approach between forced choices and certainty responses was adapted, where no-choice options were retrieved, potentially improving choice experiments. Results suggest that airlines should consider simplifying their carbon offset programs to fixed levels (e.g. £3, £10, and £20 as in the case of British Airways), regardless of geographical boundaries, while governments should promote both mandatory and voluntary climate measures in tandem.     

Policy packages for modal shift and CO2 reduction in Lille,France

This paper proposes different policy scenarios to cut CO₂ emissions caused by the urban mobility of passengers. More precisely, we compare the effects of the ‘direct tool’ of carbon tax, to a combination of ‘indirect tools’ – not originally aimed at reducing CO₂ (i.e. congestion charging, parking charges and a reduction in public transport travel time) in terms of CO₂ impacts through a change in the modal split. In our model, modal choices depend on individual characteristics, trip features (including the effects of policy tools), and land use at origin and destination zones. Personal “CO₂ emissions budgets” resulting from the trips observed in the metropolitan area of Lille (France) in 2006 are calculated and compared to the situation related to the different policy scenarios. We find that an increase of 50% in parking charges combined with a cordon toll of €1.20 and a 10% travel time decrease in public transport services (made after recycling toll-revenues) is the winning scenario. The combined effects of all the policy scenarios are superior to their separate effects.     

论二手船买卖下卖方无负担保证的违反与买方的法律救济

文中从二手船买卖的特点出发,分析了卖方的无负担保证义务的内容和买方可能面临的风险,以及在卖方违反其义务时买方的法律救济。     

论个人所得税税制模式改革

文中介绍了现行个人所得税中存在的问题,提出进行“综合征收模式”改革的必要性、合理性以及实行条件。     

我国企业年金税收政策之我见

阐述了我国企业年金税收政策。分析了目前企业年金税收政策存在问题。指出了现行政策对我国年金发展存在的影响,以期促进我国企业年金的发展。     

城市轨道交通新线设备国产化评审及进口设备免税申报管理

由于新建城市轨道交通的企业对新线设备国产化管理经验的不足,难以在较短时间内组织好新线设备国产化申报及进口设备免税申报工作。介绍了相关政策背景并分析申报管理的重难点,提出明确企业部门责职、规范流程的建议。通过明晰申报流程,理顺各种工作界面间的关系,帮助企业获得相关进口设备免税,以及顺利通过设备国产化审核。     

浅论高校个人所得税的税收筹划

随着高校产学研以及校企合作等模式的进一步深化,高校教师的收入来源渠道变得多样化,因此高校税收筹划具有了一定的空间,通过认真研究并积极开展税收筹划工作,在不违反税法的前提可让高校教职工获得最大的税后利益。     

浅谈增值税税负率在企业运营中的应用

增值税税负率既可以反映一个生产型企业生产成本中原材料成本在销售收入的比重,也可以反映其在运营过程中的经营管理和技术创新水平.因此,在实际工作中,企业可把增值税税负率作为财务管理的一项工具,运用于企业运营管理过程中.文中以生产型一般纳税人企业为样本,分析了影响企业产品增值税税负率或毛利率的主要因素,探讨了增值税税负率在企...