论我国个人所得税的税制改革

阐述了我国个人所得税税制的特征,对个人所得税税制存在的缺陷做了分析,对个税改革的条件、原则和具体措施提出了自己的观点。     

现行增值税与营改增异同的分析研究

从现行增值税、营业税的特点出发,阐述营业税改征增值税的意义,并对现行增值税与营改增之间的异同进行比较分析,旨在促使人们正确认识现行增值税及营改增间的异同,从而更好地推动营改增有序、健康地发展。     

燃油税费改革对广西道路货运的影响研究

文章阐述了燃油税费改革的目的及意义,介绍了广西道路货物运输的基本情况,并依托大量调查统计资料,对比分析了燃油税费改革对广西道路货物运输市场、运输成本及企业管理的影响,提出了调整公路货运企业运输车辆组成结构,建立公路货物运输信息交易平台和探索新型公路货运企业经营模式的对策措施。     

出租车行业“时距并计”计价方式的非合理性

针对出租车行业的拒载现象,以公平负担原则和企业经营风险理论为基础,对时距并计计价方式进行了剖析,说明时距并计计价方式不合理;指出出租车企业不应将其上涨的运营成本-交通拥堵成本转嫁给消费者;出租车作为一个消费者普遍使用的运输工具,应该按照市场经济原则,承担企业经营风险,进一步探索寻求对消费者和经营者双方更为公平、更为合理的计价方式,收到双赢的效果。     

Part I: Externalities and economic policies in road transport

Road transport imposes negative externalities on society. These externalities include environmental and road damage, accidents, congestion, and oil dependence. The cost of these externalities to society is in general not reflected in the current market prices in the road transport sector.An efficient mobility model for the future must take into account the true costs of transport and its regulatory framework will need to create incentives for people to make sustainable transport choices. This paper discusses the use of economic instruments to correct road transport externalities, but gives relatively more weight to the problem of carbon emissions from road transport, as this is particularly challenging, given its global and long-term nature.Economics offers two types of instruments for addressing the problem of transport externalities: command-and-control and incentive-based policies.Command-and-control policies are government regulations which force consumers and producers to change their behaviour. They are the most widely used policy instruments. Examples include vehicle emission and fuel standards in the US as well as driving or parking restrictions in Singapore. The implementation cost of these instruments to the government is small. Although from an economic perspective these policies often fail to achieve an efficient market outcome, the presence of political constraints often make them the preferred option, in terms of feasibility and effectiveness.Economic theory shows how policies, which affect consumption and production incentives, can be used to achieve the optimal outcome in the presence of externalities. Incentive-based policies function within a new or an altered market. We first examine incentive-based policies, which cap the aggregate amount of the externality, such as carbon emissions, by allocating permits or rights to the emitters. The emitters are then free to trade their permits amongst them. The permit allocation mechanism is important-although market efficiency would be satisfied by an auction, political influences usually favour a proportional allocation based on historic emissions. We discuss EU ETS as an example of a cap-and-trade system, however, no such policy for CO₂ emissions in road transport has been implemented anywhere in the world to date.Fiscal instruments are, like command-and-control, widely used in road transport, because they are relatively cheap and simple to implement. They include the use of taxes and charges in order to bridge the gap between private and the social costs and, in principle, can lead to an efficient market solution. Registration, ownership, fuel, emissions, usage taxes, and parking and congestion charges have been implemented in many countries around the world. On the other side of the spectrum, subsidies can be given to those scrapping old cars and buying fuel-efficient vehicles. Some cities, such as London, have implemented congestion charges and many states in the United States have introduced high occupancy lanes. Other interesting possibilities include pay-as-you-drive insurance and other usage charges. However, the size and scope of taxes and subsidies are determined by governments, and because of their imperfect knowledge of the market the outcome is still likely to be inefficient.Governments have many effective economic instruments to create a sustainable road transport model. These instruments can be used separately or together, but their implementation will be necessary in the nearest future.     

浅析EPC总承包项目中的涉税和竣工验收问题

随着具有总承包资质的施工单位逐渐增多,采用设计—采购—施工总承包模式(EPC)建设的交钥匙工程项目也越来越多,某些工程企业由于对这种管理模式的理解和掌握并未完全到位,往往会在项目管理和项目实施过程中遇到问题.通过对EPC总承包工程项目中的涉税和竣工验收问题的探讨,为广大总承包单位在规避项目损失方面提供参考.     

两类可再生能源促进政策的消费者负担比较——国际竞争利益的视角

在可再生能源技术上领先一步关系到一国未来能源产业甚至整体经济竞争力等战略利益,本文试图对现有可再生能源政策推进这个战略利益的能力提供一个评估。我们认为政策的消费者负担是这种能力的一个关键指示,而现有政策可分为“环境类政策”和“专门可再生政策”。我们表明,在对可再生能源提供同等支持时,环境类政策导致的额外消费者负担大大高于专门可再生政策,当前在我国前者是后者的1120倍。这说明,为了获取国际竞争方面的战略利益,必须主要依赖专门可再生政策来推动可再生能源技术走向商业化,而不能依赖环境类政策。