全面营改增政策对轨道交通业的影响及对策

在介绍营改增历史发展背景及意义基础上,详细分析全面营改增对企业不同发展阶段、不同项目建设管理模式、地铁工程造价及固定资产等3个方面的影响,并重点研究建筑施工合同的税务测算以及目前施工合同中存在的涉税风险及应对策略。全面营改增政策允许将新增不动产所含的增值税进行抵扣,对于轨道交通企业而言,在建设项目招投标、合同签订环节均需要提前做好纳税筹划和风险防范,预先设置数据指标,测试不同方式下的最终税负,及时调整招投标及合同要求,以适应营改增的变化,寻求最佳项目施工方案,保证增值税进项税合法有效地进行抵扣。     

轻型汽车CO2排放测量不确定度评定

CO₂排放是汽车污染物排放检测的一项重要技术指标,它表征的是汽车排出污染物的多少和车辆能耗高低的参考标准之一,用以控制汽车使用中产生的污染物排放量,避免对环境产生损害。按照GB 18352.6-2016《轻型汽车污染物排放限值及测量方法(中国第六阶段)》的规定使用全球统一的轻型车测试循环工况进行常温下冷启动后污染物排放试验,并对测量结果进行不确定度评定。文章阐述了轻型汽油车CO₂排放测试所用的测试原理、法规工况曲线、测试设备、数学模型等,通过分析影响试验结果的各因素来源,综合计算得出轻型车CO₂排放测试结果的扩展不确定度和相对扩展不确定度。     

On a pathway to de-carbonization – A comparison of new passenger car CO2 emission standards and taxation measures in the G20 countries

Considering the role of transport for a 1.5 Degree stabilization pathway and the importance of light-duty vehicle fuel efficiency within that, it is important to understand the key elements of a policy package to shape the energy efficiency of the vehicle fleet. This paper presents an analysis focusing on three types of policy measures: (1) CO₂ emission standards for new vehicles, (2) vehicle taxation directly and indirectly based on CO₂ emission levels, and (3) fuel taxation. The paper compares the policies in the G20 economies and estimates the financial impact of those policies using the example of a Ford Focus vehicle model. This analysis is a contribution to the assessment of the role of the transport sector in global decarbonisation efforts. The findings of this paper show that only an integrated approach of regulatory and fiscal policy measures can yield substantial efficiency gains in the vehicle fleet and can curb vehicle kilometres travelled by individual motorised transport. Using the illustrative example of one vehicle model, the case study analysis shows that isolated measures, e.g. fuel efficiency regulation without corresponding fuel and vehicle taxes only have minor CO₂ emission reduction effects and that policy measures need to be combined in order to achieve substantial emission reduction gains over time. The analysis shows that the highest level of impact is achieved by a combination regulatory and fiscal policies rather than only one policy even if this policy is more aggressive. When estimating the quantitative effect of fuel efficiency standards, vehicle and fuel tax, the analysis shows that substantial gains with regard to CO₂ emission are only achieved at a financial impact level above 500 Euros over a four year period.     

Would personal carbon trading reduce travel emissions more effectively than a carbon tax?

The application of personal carbon trading (PCT) to transport choices has recently been considered in the literature as a means of reducing CO₂ emissions. Its potential effectiveness in changing car travel behavior is compared to the conventional carbon tax (CT) by means of a stated preferences survey conducted among French drivers (N ∼ 300). We show evidence that PCT could effectively change travel behavior and hence reduce transport emissions from personal travel. There is however a definite reluctance to reduce car travel. We were unable to demonstrate any significant difference between the effectiveness of PCT and the CT with regard to changing travel behavior. However, in the experiment, the PCT scheme provided consistent results while this was not the case for the CT scheme. Further research is needed into the “social norm” conveyed by a personal emissions allowance.     

Integrating a simplified emission estimation model and mesoscopic dynamic traffic simulator to efficiently evaluate emission impacts of traffic management strategies

This paper presents a computationally efficient and theoretically rigorous dynamic traffic assignment (DTA) model and its solution algorithm for a number of emerging emissions and fuel consumption related applications that require both effective microscopic and macroscopic traffic stream representations. The proposed model embeds a consistent cross-resolution traffic state representation based on Newell’s simplified kinematic wave and linear car following models. Tightly coupled with a computationally efficient emission estimation package MOVES Lite, a mesoscopic simulation-based dynamic network loading framework DTALite is adapted to evaluate traffic dynamics and vehicle emission/fuel consumption impact of different traffic management strategies.     

随排放升级排气系统的材料发展趋势

不锈钢主要应用在汽车排气系统中，排气系统所处的环境本身十分恶劣，内部废气成分复杂，并且随排放升级，尿素．选择性催化还原（SCR）技术被广泛应用到柴油机排气处理中，尿素分解产物会与汽车废气混合形成热氧化环境，对排气管等不锈钢构件在冷凝液中的腐蚀性能具有较大影响。本文首先论述了汽车排气系统的结构和使用的材料，接着论述了过去汽车排气系统的材料使用变化情况和未来的发展趋势。     

Sailing into a dilemma: An economic and legal analysis of an EU trading scheme for maritime emissions

On the basis of a joint economic and legal analysis, we evaluate the effects of a “regional” (European) emission trading scheme aiming at reducing emissions of international shipping. The focus lies on the question which share of emissions from maritime transport activities to and from the EU can and should be included in such a system. Our findings suggest that the attempt to implement an EU maritime ETS runs into a dilemma. It is not possible to design a system that achieves emission reductions in a cost efficient manner and is compatible with international law.     

On two speed optimization problems for ships that sail in and out of emission control areas

This paper deals with two speed optimization problems for ships that sail in and out of Emission Control Areas (ECAs) with strict limits on sulfur emissions. For ships crossing in and out of ECAs, such as deep-sea vessels, one of the common options for complying with these limits is to burn heavy fuel oil (HFO) outside the ECA and switch to low-sulfur fuel such as marine gas oil (MGO) inside the ECA. As the prices of these two fuels are generally very different, so may be the speeds that the ship will sail at outside and inside the ECA. The first optimization problem examined by the paper considers an extension of the model of Ronen (1982) in which ship speeds both inside and outside the ECA are optimized. The second problem is called the ECA refraction problem, due to its conceptual similarity with the refraction problem when light travels across two different media, and also involves optimizing the point at which the ship crosses the ECA boundary. In both cases the objective of the problem is to maximize daily profit. In addition to mathematical formulations, examples and sensitivity analyses are presented for both problems.     

试论我国财产税制度存在的问题及改革设想

前些年我国针对流转税和所得税进行了税制改革,尽管取得了相当大的成就,但对财产税这方面的改革则相对滞后,相关课税制度还很不完善,地方税收缺乏主体税种,财政收入与事权不符,与地方经济发展水平不符,明显不适应社会经济发展的需要。本文了阐明财产税的含义、特征和地位、作用,分析了目前财产税制度存在的问题,提出我国财产税制度改革的设想,建立我国以物业税为主的全新的财产税体系。     

催化转化器失效的研究

简要介绍了催化器的结构组成和工作原理，重点论述了三效催化转化器的失活机理，由于长期处于高温状况下工作造成的热失效和燃料中的S、Pb、Mn及润滑油中的Zn和P等造成的催化器的化学中毒，详细介绍了热中毒和化学中毒对催化器性能的影响。最后文章介绍了几种现场评价催化器失效的简单方法和对催化器进行定性、定量分析的理化分析方法，对催化器进行全面具体的分析。