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。     

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.     

Real-world gaseous and particle emissions of a Bi-fuel gasoline/CNG Euro 6 passenger car

The objective of the present study is the assessment of the environmental impact of a bivalent (bi-fuel) vehicle, running either on gasoline or compressed natural gas (CNG). To that aim, a Euro 6 passenger car was tested under various real-world driving conditions. In order to cover the full range of conventional powertrains currently in the market, the tests were also repeated on a Euro 6 diesel passenger car. Both cars were driven in two routes, the first complying with the regulation limits and the second going beyond them. Carbon monoxide (CO), nitrogen oxides (NO_x) and particle number (PN) emissions were recorded using a Portable Emissions Measurement System (PEMS). Apart from the aggregated emission levels, in g/km, the exact emission location along the route was also assessed. Natural gas proved beneficial for CO and PN emissions, the level of which always remained below the respective legislation limits. On the other hand, under the dynamic driving conditions with gasoline, the relevant limits were exceeded. Cold start, occurring at the beginning of the urban part, and motorway driving were identified as major contributors to total emissions, especially in gasoline mode. However, the application of natural gas was associated with a penalty in NO_x emissions, which were significantly increased as compared to gasoline. Local peaks within the urban part were identified in CNG mode. In any case, the diesel vehicle was by far the highest NO_x emitter.     

单段与两段喷射均质直喷汽油机混合气形成研究

针对某均质缸内直喷汽油机低速时燃油湿壁问题,用定容弹试验对喷雾模型进行标定,同时使用FIRE 软件对单段和两段喷油策略的混合气形成过程进行数值模拟研究.结果表明,转速为2000 r/min的全负荷工况下,单段喷油时燃油湿壁现象较为严重,而采用两段喷油可明显改善燃油碰壁情况,且点火时刻缸内混合气均匀性也得到改善;第2段喷油结束时刻越晚,燃油碰壁量越小,混合气浓度分布均匀性越差.     

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。     

枣庄市X区国税局推行绩效考核的实践与思考

税务部门传统的考核方法无法有效调动税务人员工作积极性,存在诸多弊端,枣庄市X区国税局以量化积分制考核破解考核难题,提高了工作绩效,更新了管理理念。     

基于某两款发动机研究双涡管技术对于发动机性能的影响

随着现代社会对于传统汽车的动力性、经济性、排放性的要求越来越高,汽车发动机技术必须不断的推陈出新,才能满足日益严格市场要求。涡轮增压技术作为发动机的成熟技术,可以有效的提高发动机的动力性和经济性,如今已经被广泛的应用于汽车行业中。涡轮增压技术在拥有诸多优点的同时,也存在着一定的不足,如低速时响应性差、能量回收率低的问题。相对传统单涡管增压器,双涡管技术不仅有效分离了相互干扰的废气脉冲,提高了废气能量的利用效率,优化了增压过程,为发动机提供更强劲的动力;它同时还可以改善发动机低转速时,涡轮增压器反应迟滞的问题。文章对某两代发动机涡轮增压器进行对比,阐述了双涡管增压器的结构、工作原理以及技术先进性;同时,利用发动机台架实验采集两款发动机的实验数据,分析双涡管技术对于发动机性能的影响。     

石油制品燃烧产物中有机蒸气组分的分析研究

考虑隧道火灾的特性,并参照EPA TO-2的标准方法,通过GC MS的分析手段,分别鉴定出汽油、柴油不完全燃烧产物中的55种和57种有机蒸气物及含量.     

石油制品燃烧试验条件选择研究

根据隧道火灾的特性,通过参照DIN53436标准建立的燃烧装置,在室内模拟汽油、柴油和煤油的不完全燃烧,并测定燃烧过程的O_2浓度、CO_2浓度、CO浓度和温度变化,证实其不完全燃烧程度符合ISO标准规定的要求。