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。     

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。     

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采用意向调查与行为模型分析相结合的方法,量化研究油价影响下我国居民的出行行为特征,识别典型响应行为,筛选显著影响因素,建立居民出行方式选择模型.结果表明,油价上涨将影响大部分潜在购车者的购车意向,改变其购车计划;油价对小汽车出行者的影响更加显著,减少用车频率、避免高峰出行、改变出行方式是私家车主应对油价上涨的最常用措施;以地铁为代表的公共交通是首选的替代出行方式,经济状况、家庭结构等在很大程度上决定了出行者对小汽车的依赖程度.通过燃油税对油价进行调节,将对我国城市交通结构的优化、交通状况的改善起到关键作用;建议在实施过程中,充分考虑油价对不同居民的影响特点,提高实施效果.该研究可为我国交通需求管理策略的制定提供参考.     

《物权法》的实施对我国船舶登记制度的影响

物权是指权利人依法对特定的物享有直接支配和排他的权利,包括所有权、用益物权和担保物权。随着《物权法》的实施,船舶所有权、抵押权、留置权等有关的物权制度得以清晰和明确。文中从船舶所有权、抵押权等方面分析了《物权法》的实施对我国现行船舶登记制度的影响。     

香港地铁的安全风险管理

概述地铁有限公司在香港建立和实践安全风险管理体系的经验、运营铁路安全管理组织架构、工程项目各阶段的安全风险管理规划、主要安全风险管理任务及分析方法等.     

Developing a Spatially Enabled Inventory of Recreational Boats Using Vessel Registration Data

Effective waterway management requires information on the characteristics and locations of boats. A field-based boat census—a traditional method to obtain spatially accurate information—is relatively expensive, time-consuming, and restrictive in scope. Vessel registration data, maintained by all U.S. states, is potentially a more robust information source. This research evaluated the accuracy and reliability of vessel registration data to supply location and attribute information for boats. The study premise was to use vessel registration data, which includes the mailing address of registered boat owners, to develop a spatially enabled inventory of boats. The study area comprised 12,064 salt-water accessible property parcels in two Florida counties. An on-water census (OWC) provided location and characteristics for 5,023 vessels, which were compared to 8,681 vessel registration records linked to the study area. Discrepancies between the OWC and vessel registration data were explained by a stratified, random sample of 485 telephone survey respondents. Study results show that vessel registration data accurately located and characterized roughly 81% of the boat population; in contrast, the OWC accurately located less than 56%. A conclusion is that state vessel registration data is a better alternative than an OWC for locating and characterizing boats kept along waterways.     

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。