税制结构与消费外溢:跨国证据北大核心CSSCI

在开放经济条件下,消费外溢现象出现的越来越频繁。对于消费者的居住国而言,过度的境外消费会削弱本国经济增长的动力。区别于以往研究,本文从税制结构视角探究消费外溢的形成机理,进而通过完善税收制度解决消费外溢问题。本文首先从理论上分析了税制结构与消费外溢的内在联系,然后利用2006—2013年的跨国数据,通过动态面板与空间面板的方法验证了税制结构对消费外溢所施加的影响。研究表明:税制结构是影响消费外溢的一个重要因素,相比于其他国家,间接税在一国总税收中的占比越高,越容易引发消费外溢,间接税占比每增长1%,境外消费比重增长0.8345%;相应地,其他国家提高间接税也会阻止本国居民的境外消费,减少消费外溢,在控制地理与经济关系因素下的计量结果显示,其他国家的间接税占比每增长1%,会使得本国居民的境外消费下降0.4592%。因此,改变间接税偏重的税制结构,有助于抑制消费外溢。以理论和实证研究为基础,本文结合中国现实,进一步讨论了通过调整税制结构减轻消费外溢发生的举措。税制结构调整的核心内容是:在宏观税负水平总体有所下降的前提下,适当提高直接税在全部税收中的比重,降低间接税比重。     

上海自贸区离岸银行税收政策风险的法律控制

上海自贸区作为我国推进金融改革的新型发展模式,其离岸银行业务的税收政策在施行中可能会产生离岸银行业务优惠税制与我国现有税制的冲突、“税收洼地”导致“黑色经济”滋生、征管程序中出现“法律真空”地带等法律风险.而中国香港、新加坡离岸银行业务税收监管制度则体现出了低税负、高效征管的特点,有鉴于此,自贸区在对离岸银行进行税制创新时应当以税收政策的法定化、统一化为最终目标,协调境内关外离岸银行优惠税收制度与境内税制改革,建立离岸银行的国际化税收征管制度,以控制自贸区离岸银行业务税收政策的法律风险.     

我国税收与经济增长相关性的计量分析

本文采用自回归分布滞后模型(ADL)、误差修正模型(ECM),对建国以来我国税收与经济增长的相关性进行了实证分析;同时应用ARIMA模型预测了未来五年我国税收与经济增长的走势.结果表明,GDP对税收的影响程度在不断增强,税收弹性也由最初的缺乏弹性变为现阶段的富有弹性,宏观税负的增长仍能对GDP的增长率产生正面的影响,未来五年中税收增长率高于经济增长率的状况依然存在.     

节能环保与经济增长双重目标下我国重工业结构的调整研究

本文以规模经济作为主要理论基础,结合环境理论等,探讨了重工业结构调整推进节能减排和经济增长的机制和对策.要保持经济的可持续发展并促进节能减排水平的提高,需要对重工业结构进行调整.将单位GDP能耗的影响因素进行分解,并探寻它们之间的相互关系:技术进步与产业结构高度化之间的相互作用、规模经济与重工业产业组织结构之间的相互作用、聚集经济及环境容量与重工业产业布局结构之间的相互作用,共同促进了节能减排水平的提高和重工业的发展及经济的增长,这构成了重工业结构调整促进节能减排和经济增长的机制.最后,我们提出了重工业结构调整包括产业结构高度化、产业组织结构调整和产业布局结构调整的对策.     

关于煤炭企业税收负担的调研报告

为了解国家税收制度变动对煤炭企业的影响 ,比较全面地反映国有重点煤矿税负状况 ,我们对18个省 (市、自治区 )的 5 4个原中央财政煤炭企业进行了调查。此次调查 ,以税收制度改革前的1993年数据为基础 ,追踪调查了 1994～ 2 0 0 0年共7年间的煤炭企业税收负担状况 ,着重对增值税和资源税 (包括资源补偿费 )负担进行了调查和分析。从被调查企业的情况看 ,国家税收制度变动后 ,税种、税率变化 ,纳税基数增加 ,煤炭企业纳税数额增长 ,税收负担加重 ,对煤炭企业产生了较大的影响。一、税制改革后煤炭企业税收负担过重　　 1993年前 ,国家根据煤…     

能源立法要坚持环境导向

<正>能源立法为通过制度改革与能源结构调整有效推进环境保护特别是污染防治提供了理论上的可能,对我国能源和环境发展是利好消息。经过数十年的高速增长之后,我国经济规模总量实现了快速增长,目前经济总量已仅次于美国位居全球第二,是名副其实的全球经济大国。但就发展质量而言,我国与世界先进水平还有差距,还需通过努力做进一步提升。十八大之后我国政府提出的调整经济结构、转变发展模式的发展     

税制改革对中核总科研院所的影响及建议

从1994年1月1日起,在全国实行工商税制的全面改革。这是我国经济体制改革整体推进的重要举措之一,对我国国民经济的发展和经济体制改革的深入进行,将起到重要的保证和推动作用。但是,随着新税制改革的实施和一些原税制中规定的对科研事业单位优惠政     

设立中国企业税务会计必要性是什么？

为配合和促进社会主义市场经济体制的建立,从1994年起,我国已在全国范围内推行了税制改革,与之相对应企业会计制度也进行了相应的改革,国家对税收的管理越来越严格、规范,税法越来越健全,计算方式也越来越繁杂。因此,将税务会计从企业财务会计中分离出来非常必要。 为什么这样说,因为设立企业税务会计是税收制度与会计制度的差别日趋明显的必然要求。 税务会计是以税法、条例及其实施细则为理论依据、以货币为计量单位,运用会计基本理论和核算     

谈谈实施新税制对企业的影响及对策

谈谈实施新税制对企业的影响及对策徐小平从１９９４年元旦起，以增值税为核心的工商税制改革已在我国全面付诸实施。这次税制改革是我国整个经济体制改革的重要组成部分，半年以来的实际运行结果表明，它对保障我国财政收入，为企业在社会主义市场经济条件下公平竞争提供...     

深化油气税费改革促进资源节约、增强自主供给能力

根据十八届三中全会《中共中央关于全面深化改革若干重大问题的决定》以及《深化财税体制改革总体方案》的要求,未来我国将进一步深化税制改革、优化税制结构、完善税收功能、推进依法治税.2014年,围绕改革精神,我国加快推进石油行业税制改革,推出油气资源税改革、提高石油特别收益金起征点以及调整成品油消费税等一系列重大举措,对石油行业影响重大.     

Comparing FTTH access networks based on P2P and PMP fibre topologies

There is an ongoing discussion in the market which Next Generation Access (NGA) architecture best suits future needs and which investment and cost differences exist. The discussion can be subsumed as P2P vs. GPON, which is somewhat misleading as this article reveals. The discussion is driven by the fact that the high capital cost and the long asset life time of fibre mean that the technology choices made today will dominate the opportunities for telecommunication business of all market players, incumbents, competitors, content providers and business and residential users for many years in the future.The paper analyzes the cost and other differences between Fibre-to-the-Home (FTTH) access network architectures and their related different wholesale approaches by using the well-known and understood steady state approach applied in other NGA analyses in the past. In addition to the steady state analysis a dynamic cost evaluation is included taking into account the different investment behaviour of the FTTH architectures over time. The results describe investment and cost differences between architectures, incumbents and wholesale based competitive operators. The analysis has been performed for different geotypes (clusters) of decreasing population density in a representative European settlement structure.     

Indigenous peoples’ nutrition transition in a right to food perspective

In indigenous communities the nutrition transition characterized by a rapid westernization of diet and lifestyle is associated with rising prevalence of chronic disease. Field work and literature reviews from two different policy environments, Argentina (Jujuy) and Canada (Nunavut), identified factors that add to indigenous peoples’ disease risk. The analytical framework was the emerging human right to adequate food approach to policies and programmes. Indigenous peoples’ chronic disease risk tends to increase as a result of government policies that infringe on indigenous peoples’ livelihoods and territories, undermining their economic system, values and solidarity networks. Policies intended to increase food security, including food aid, may also fuel the nutrition transition. There is a need to explore further the connection between well-intended policies towards indigenous peoples and the development of chronic diseases, and to broaden the understanding of the role that different forms of discrimination play in the westernization of their lifestyles, values and food habits. Food policies that take due account of indigenous peoples’ human rights, including their right to enjoy their culture, may counteract the growth of chronic disease in these communities.     

A strategic skill based model of supplier integration and its effect on supply management performance

Supplier integration is a tool to help organizations gain competitive advantage. Strategic supply management skills and the supply management function's perceived status are hypothesized as antecedents to supplier integration leading to supply management performance. The sample for this study includes 152 executive level supply management professionals. The empirical results suggest that strategic skills and perceived status are essential antecedents to supplier integration and subsequent performance. Further, the relationship between strategic skills and performance is mediated by supplier integration. Results of a dominance analysis also suggest which strategic skills are most likely to explain status integration, and performance. These findings have significant implications for supply management theory and practice.     

Collectivism,individualism, and outgroup cooperation in a segmented China

A consistent theme in cross-cultural management research is that collectivists are more cooperative than individualists. We use Hofstede's measure for individualism–collectivism and combine it with an experimental measure of cooperation to test this relationship in China. In contrast to the established paradigm, we find that groups with higher individualistic scores are more cooperative than those groups with higher collectivistic scores. We attribute these results to groups being composed of outgroup members. In addition, we find that subjects from the more developed coastal area are more individualistic and cooperative than are subjects from inland China.

Cost allocation of WCDMA and wholesale pricing for mVoIP and data services

This study estimates cost-based prices for wholesale voice and data services provided to 3G (WCDMA) MVNOs according to their distinct types. For estimation, 3G MVNOs are classified into different types, and the overall cost of WCDMA facilities are separated into voice and data components based on their subscriber rates, actual traffic rates, as well as efficiency consideration of traffic rates. The study then calculates cost-based wholesale prices of voice and data services for each of the 3G MVNO types. The result of this study shows that a cost-plus pricing scheme can help achieve the policy goals of the regulator, namely, lowering telecommunications tariffs and facilitating the introduction of new convergent-type services, far more effectively than the current retail-minus pricing scheme. The findings of this study may assist firms in developing business models based on 3G networks and telecom regulators in designing policies related to interconnection, mVoIP, prepaid calls, wholesale services, and network neutrality.     

电子产品的电磁兼容性设计

首先介绍电磁兼容性的基本概念与研究领域,然后重点阐述电子产品的电磁兼容性设计与测量。     

SPYRO在烯烃原料生产方案测算中的应用

文章对SPYRO裂解模拟软件在石化企业烯烃生产原料优化方案测算中的应用进行了比较深度的概括分析.结合该软件在上海石化的实际应用,认为在劣质化原油加工份额不断增加的趋势下,SPYRO裂解模拟软件有助于石化企业在烯烃生产原料优化选择、生产计划合理安排、原油加工生产效益比较等方面为企业相关决策者提供有效地帮助.     

施工企业工程项目部的建设浅论

工程项目的一次性决定了工程项目部的一次性，而工程项目成本中心与企业利润中心地位又辱致工程项目部的临时性，在工程项目实践过程中，项目经理部的一次性在实现其功能的过程中可能会产生很多局限和负面影响，故项目部应具有相对的稳定性，在此基础上，本对工程项目部建设实践进行了初步总结并提出了建议。     

面向对象的程序设计

用Ｃ＋ ＋ 语言阐述面向对象程序设计中封装和继承的概念以及在实际中怎样运用这些概念提高程序设计水平。     

European consumer preferences for beef with nutrition and health claims: A multi-country investigation using discrete choice experiments

The European Union (EU) nutrition labelling policy aims to facilitate consumers’ food choice, stimulate innovation and facilitate the circulation of foods bearing claims across countries. However, the beef industry has not fully taken advantage of utilizing nutrition and health claims based on the EU nutrition labelling policy to differentiate beef products in the market. This study investigates consumer preferences for nutrition and health claims on lean beef steak. Two choice experiments were conducted among 2400 beef consumers in four EU countries (Belgium, France, the Netherlands, United and United Kingdom). Multinomial logit and error component models were estimated. Our results generally suggest that consumer valuation of nutritional and health claims varies across countries. In Belgium, the Netherlands and France, nutrition and health claims on saturated fat yielded higher utilities than claims on protein and/or iron, while the opposite was found among consumers in the UK. The results imply that marketing opportunities related to nutrition and health claims on beef are promising, but that different nutritional marketing strategies are necessary within different countries.