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1.
电力工业税、费改革是电力 体制改革的主要配套条件。●税、费改革的基本原则,应是 有利于正确评价电力产业及 各类电源的投资价值,促进 合理配置资源和实现经济的 可持续发展。●税负偏重、税负不公、所得税 不合理是电力税收存在的主 要问题。●排污费收费标准太低,资金 使用不当是收费方面存在的 主要问题。●应着重对电力企业的增值 税、所得税、水电成本分摊、 基金、环保收费进行改革。  相似文献   

2.
本文就铁路基金、中央企业铁路收费过高 ,以及国家运输税抵扣政策对西部煤炭企业的不利影响 ,提出了意见和建议。  相似文献   

3.
本就铁路基金、中央企业铁路收费过高,以及国家运输税抵扣政策对西部煤炭企业的不利影响,提出了意见和建议。  相似文献   

4.
针对当前研究生教育收费的热点问题,本文首先阐述国内高等教育收费的理论基础,接下来分析我国研究生教育收费后存在的一些问题,并提出相应的政策建议,希望能对规范我国研究生教育收费有所裨益。  相似文献   

5.
本文从费与税的基本原理入手,指出当前费税状况存在的问题是基金,收占政府预算比重较高,加重了纳税人的负担,特别是滥收费,乱罚款,自收自支扰乱了分配秩序,侵蚀了税基,蚕食了国家财政收入,进而提出了适合“费改税”的项目应具备的条件及“费改税”的方案框架和改革设想。  相似文献   

6.
目前我国现行的税种共有24个,按其性质和作用可大致分为流转税、资源税、所得税、特定目的税、财产和行为税、农业税和关税等七类。对汽车整车产品所征收的主要税种有增值税、消费税、车辆购置税、车船使用税、车船使用牌照税,主要收费项目有新车牌证费、新车检验费、年度检验费、养路费、保险费等。进口汽车还要缴纳关税。其中,增值税和消费税属于流转税,车辆购置税属于特定目的税,车船使用税属于财产和行为税。汽车整车产品从生产到使用环节主要经历生产、销售、购买、保有和使用等四个阶段。  相似文献   

7.
演开征环境税是我国现实国情下加强环境保护和应对气候变化的重要经济手段, 也是我国“十二五” 期间完善税制的重要内容.文章作者对环境税的基本理论问题进行了阐述, 分析了中国现行环境税费制度的现状, 指出了现行环境税收制度和收费制度存在的问题.在明确中国环境税制的目标框架设计的基础上, 给出了开征环境税的具体选择, 并分别就污染排放税和碳税进行了税制要素和相关制度的设计.  相似文献   

8.
矿费税收制合同下加拿大各省的矿税体系各不相同.矿税税率的高低不仅与天然气价格、产量相关,还与天然气组分、气井所处区域、开钻时间、井型、井深等因素相关.根据艾伯塔省和不列颠哥伦比亚省的矿税政策,分别测算某虚拟项目的矿税税率并比较分析,艾伯塔省的天然气矿税税率在该省新的矿税政策下整体低于不列颠哥伦比亚省,艾伯塔省的天然气矿税税率由价格、产量共同决定,不列颠哥伦比亚省的矿税税率主要由价格决定.对于加拿大的天然气项目进行经济开发,需要在项目的经济评价阶段关注矿税优惠政策和税率水平,选择合理的开发时点,综合均衡油价、税率、效益之间的关系.  相似文献   

9.
胡珺 《化工管理》2014,(7):30-31
尽管我国碳排放政策尚未出台,煤化工行业已经提前感知到了压力。 “煤化工行业碳排放量较大,无论煤制油、煤制烯烃,还是煤制天然气。”中石化集团经济技术研究院安福近日在出席北京一煤化工论坛时向笔者表示,“如果未来征收碳税,将为煤化工企业带来一定的成本负担,有的产品甚至会失去原有的竞争力。” 据其介绍,《中华人民共和国环境保护税法(送审稿)》已送达钢铁、电力、有色、煤炭等“两高”行业的相关协会征求意见。作为取代现行排污收费的新税种,环保税将碳税纳入其中,污染物排放税税(费)率则较现行排污收费有所提高。 其中,大气污染物、水污染物的税率区间下限和上限相差3倍以上,碳税税率区间上下限值相差高达10倍。  相似文献   

10.
现行房地产税种类繁多,存在重复收费、计征不规范现象,没有能够形成一个有效的体系。例如一些开发商在缴纳土地出让金之后,还要缴纳市政建设配套费、单向性配套设施建设费。此外,征地费与土地使用费重迭、对土地转让收益重复计征等现象也屡见不鲜。征收不动产税后,现行的房地产  相似文献   

11.
目的探讨有效控制医疗保险领域的道德风险的方法与途径。方法从经济学的角度分析医疗保险市场中道德风险的现状成因,分别得出在医疗保险市场和医疗市场遏制道德风险的措施。结论通过对患者的监督与激励,建立起信息系统和信用账户制度,解决信息不对称问题,调整支付制度和实行医药分家,从根本上消除道德风险,控制医疗费用的不合理上涨。  相似文献   

12.
This article, in seven sections, describes the evolution of technological education in the Canadian province of Ontario. The first section clarifies the meanings of the terms technology and technological education. The second outlines significant events in the history of technical education in the province. The third examines some of the societal factors that have created a climate for change during the past two decades, while the fourth describes the broader context of recent curriculum developments. The fifth reports on the introduction in 1995 of The Common Curriculum and the publication of Broad-based Technological Education. The sixth provides a few case studies illustrating the variety of ways in which technology education is currently implemented. The seventh section offers an evaluation and critique of some aspects of provincial curriculum policy and practice. The article is published in two parts. Part 1, in this issue, contains the first five sections, which describe the current curriculum offerings and their evolution. Part 2, containing the remaining two sections and all references, will be published in the next issue. This revised version was published online in July 2006 with corrections to the Cover Date.  相似文献   

13.
It appears that programme development in technology education is emerging from an atheoretical perspective. This could be attributed to the absence/neglect of conceptual frameworks (philosophical underpinning) in the development of programmes in technology education. This article explores the role of the content dimension of the 'essential features' of technology and technology education in OBE (Outcomes Based Education) related programme development. An instructional programme was developed using criteria derived from the essential features of technology and technology education. In order to gauge learners' experience, in relation to these essential features, a qualitative case study involving 20 learners was undertaken at a College of Education. Engagement with theprogramme proved to be an empowering experience for the learners who had hitherto not had the opportunity to experience a formal programme in technology education. Although it could not be proved conclusively that cognitive development had occurred, positive inter-dependence,shared responsibility, social skills and enhanced learning were evident. The study has shown that criteria derived from the 'essential features' of technology and technology education could serve as a reliable yardstick to measure the extent of learning in relation to these essential features  相似文献   

14.
In this article the impact of technology education, as a new learning area (subject) in the curriculum, on in-service teacher education in South Africa is described in order to ascertain the extent of the impact. The research on which this article is based draws on a variety of experiences and observations in the field at grassroots level (in particular an outreach project in rural communities). The envisaged impact of technology education on South African schools, communities, teacher educators and teachers, the range of in-service teacher education that is required, and the impacts in urban and rural areas are discussed. Finally a number of concluding remarks are made about the extent of the impact of the inclusion of technology education in the new National Curriculum Statement and whether the situation has changed since the implementation of a pilot technology education project in 1998. This revised version was published online in July 2006 with corrections to the Cover Date.  相似文献   

15.
Designing, viewed broadly as the human capacity to link thought and action, has meaning and value in the world that transcends its material associations. Given the nature and urgency of current socioeconomic and ecological problems, the creative, generative concept of design must be made more accessible and useful. Accordingly, my intent is to dispel prevailing, narrow, specialist impressions of design and to advance in the public mind a larger concept that can influence deliberations and behavior in society-at-large. One of today's most critical areas of need, and one where I think design can make a particularly significant contribution, is education. A critical task for such design-based education is enabling people to design an ecologically and economically sustainable future.  相似文献   

16.
上自先秦下迄明清,中国古代理财家不可胜计,卓越的理财思想灿若星汉,文章以中国古代重要理财人物为经,以其政策事功为纬,紧密结合理财家们所处的时代背景,总结其理财经验和教训,萃取其理财思想精华,并总结出我国古代政府理财思想演进的基本规律,以期对当前政府制定理财政策,对国内市场经济建设和构建和谐社会有所裨益,对人类应对金融危机有所启迪.  相似文献   

17.
The paper describes the development of an Integrated Curriculum Science and Technology subject offering as part of the Bachelor of Education (Teaching) degree for primary pre-service teachers at Massey University in New Zealand. The paper discusses some of the difficulties and concerns which arise when pursuing this type of endeavour. This paper also highlights differences from earlier studies carried out at the same institution using the DEPTH framework. The concept of teaching/learning via a project is not new. The innovation here is the integration of Problem Based Learning (PBL) and the DEPTH approach. The previous study (O’Sullivan, Proceedings of Second International Primary Design and Technology Conference—Quality in the Making, Birmingham, 2001) highlighted the usefulness of the DEPTH framework as an evaluation tool to focus students’ responses to critiquing school teaching practice experience and also informing their own personal constructs. This study again found the framework useful but as a diagnostic tool.  相似文献   

18.
The Value of a Utilitarian Curriculum: The Case of Technological Education   总被引:1,自引:0,他引:1  
The position taken in this paper is that narrow conceptions of human development and the purposes of schooling have tended to displace rather than situate subjects like technology in the curriculum. Arguments which support this position, however, are only possible when the paradigm through which schooling is operationalized, is inverted. Viewing classic school subjects as abstractions which perpetuate narrow conceptions of pedagogy is a contentious position to take. But taking it and understanding how a utilitarian curriculum spawns real human development and learning gives a whole new perspective to curriculum theory and practice.  相似文献   

19.
实现山区农村教育的和谐发展仍有许多问题需要解决。本文通过对中西部部分山区农村教育现状进行调查,引进和谐理论,具体分析了解决山区教育不公平、信息化落后、师资力量薄弱、教育设施简陋及农民教育观念落后等问题的对策,从而促进山区农村教育的和谐发展。  相似文献   

20.
This paper examines the rationale for the Woodworking Skills section of a course on Practical Craft Skills which forms part of the new technology curriculum in Scottish Schools. Introduced with the intention of making technology subjects more accessible to a wider range of pupils, the subject has potential for contributing to a more inclusive environment in secondary schools. The practical nature of the subject, moreover, should, in theory at least, have been able to contribute particularly well to the development of a community of practice (Wenger, 1998).In education, however, practice does not always reflect theory nor reality reflect the rhetoric. This paper examines the assumptions underlying the pedagogy and assessment methods outlined in the rationale for the subject in relation to current theory and concludes that a valuable opportunity for creating an inclusive community of learners has been missed. Whilst the paper focuses on the Woodworking Skills area of the course, other areas reflect a similar framework.  相似文献   

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