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...     

轿车柴油化市场前景分析

汽车是能源消耗与环境污染的主要来源之一,而轿车又在汽车市场占据半壁江山,降低轿车能耗非常重要。柴油机较汽油机有着较大的节能环保的优势,在轿车中推行柴油化,必将对节能环保做出重要贡献。与世界发达国家相比,我国的轿车柴油化的水平还很低。虽然轿车柴油化已经具备一些有利的条件,但国内的油品和相关配套法规严重制约了柴油轿车的普及,我国的轿车柴油化还有很长的路要走。整车厂和主机厂应该积极开发轿车柴油化技术,更好地满足轿车柴油化的需求。     

Sociological perspectives on travel and mobilities: A review

There is increasing interest in understanding and achieving changes in travel behaviour, but a focus on individual behaviour change may overlook the potential for achieving change via transformation at the levels of institutions, cultures and societies – the domains of sociological inquiry. In this paper, we review sociological contributions to the literature on travel and ‘mobilities’. We summarise four key themes which supplement or contradict arguments made in mainstream transport debates on behaviour change. The first involves focusing on travel ‘practices’ as social entities with dynamics of their own, rather than on individual behaviours. The second relates to the changing natures of societies, and the implications for travel. The third explores and interprets the issue of car dependence in ways which highlight the ethical, experiential and emotional dimensions associated with car use, its symbolic role in societies increasingly concerned with consumption, and its differing roles within different cultures. Finally, the ‘new mobilities paradigm’ highlights issues such as the increasing links between travel and new technologies, and the primacy of social networks in influencing travel decisions. These themes emphasise the importance of understanding the broader contexts in which travel choices are made. In particular, the implication is that the creation of more sustainable travel patterns will require changes at a range of social levels, not simply in individual behaviours, and that changes to transport will inevitably be linked with, and influenced by, broader changes in the values and practices developed by societies as a whole.     

土地增值税的清算对房地产开发企业的影响及应对措施分析

研究目的：定量分析土地增值税的清算对房地产开发企业的影响，并提出应对措施。 研究方法：本文采用对比分析法，定量分析了土地增值税清算对房地产开发企业的影响和采取应对措施的效果。 研究结果：在土地增值税清算情况下，房地产企业的综合税负水平高于土地增值税预征情况下的税负水平，并且项目增值额越大，两种情况下房地产企业的综合税负水平的差别越大。 研究结论：针对土地增值税清算对房地产开发企业的利润有较大影响这一情况，可以采取集团内部转移定价和缩短项目周期的方式，从而有利于房地产开发企业将更多的利润留在企业内，合理、合法降低税负水平。     

Factors influencing support for local transportation sales tax measures

Sales tax measures passed at the local level and dedicated to transportation projects have become increasingly popular in the United States. While revenues from fuel taxes stagnate, growth of local transportation sales taxes (LTSTs), most approved in local elections, has led to a gradual shift of the financial base for transportation projects away from user fees and toward broader-based taxes. In this study, the relationship between voter support and the social, political, and geographic characteristics of the voters is explored. Using precinct-level voting data and census demographic data for three local transportation sales tax elections in Sonoma County, in the San Francisco Metropolitan area of California, regression models were constructed to analyze this relationship. In addition, the relationship between the outcomes of the three measures was explored to better understand which transportation projects might have garnered more support for the successful measure. It was found that the closer voters lived to the transportation projects to be funded, the greater their support. Higher incomes were also positively related to support, controlling for other variables. Political leanings were found to affect support, with the direction of the effect dependent upon the project list in each measure’s expenditure plan. Finally, it appears that the latest measure, which passed successfully, benefited greatly from its multi-modal expenditure plan.     

点燃式发动机排气后处理技术新发展

在提出高发动机经济性的同时，满足日益严格的排放要求的关键是降低冷起动过程HC的排放和减少排气富氧条件下NOx的排放。催化转换器快速起活技术与吸收技术相结合可以有效降低冷起动暖机过程的HC排放。富氧条件下还原NOx的技术主要有催化还原、电化还原、选择性NOx再循环以及低温等离子体等技术。低温等离子体技术与选择性催化还原技术相结合是降低稀燃发动机排放的有效方法。     

谈《电子签名法》对税收征管产生的影响

《电子签名法》的实施,第一次明确了电子认证服务的市场准入制度和电子签名保密等相关规定,对解决电子商务、电子政务过程中产生的诚信度问题将起到积极作用。同时,《电子签名法》的实施,对税收征管工作产生了很大影响。文章阐述了《电子签名法》带来的相关影响,并提出了改进税收征管工作的措施。     

国内外机车柴油机排放污染物的法规制定进展与现状

系统介绍国内外机车柴油机排放污染物限值和测定方法法规制定的进展与现状、重点介绍了国际铁路联盟(UIC)、欧洲共同体(ECE)、经互会(CMEA)、国际标准组织(ISO)、美国、日本、捷克、前苏联及中国机车柴油机排放污染物限值与测定方法法规制定的有关情况.     

城市出租车行驶里程与排放特性相关性的试验研究

应用美国Sensors公司生产的SEMTECH-DS车载排放测试仪,通过双怠速法、ASM稳态工况法及道路工况法对同一品牌不同行驶里程的城市出租车进行了排放特性的研究,比较了不同测试方法对排放测试结果的影响,并分析了车辆行驶里程与排放特性的关系。结果表明,双怠速工况下排放污染物超标的行驶里程与ASM工况基本相似;道路工况对汽车污染物排放影响显著;3种测试方法下的HC排放污染物均随行驶里程的增加而升高。