时间价值视角下的低收入住房税收抵免政策研究

租赁住房的准公共产品属性决定了其私人融资的不足,因此住房租赁支持政策的关键是解决项目的融资问题。本文梳理了美国低收入住房税收抵免政策(LIHTC)的政策内容、运作机制和实施成效。LIHTC政策使人口、住房和政策支持形成动态的互动关系,有利于人地挂钩、按需建设租赁住房。与税收减免、财政补贴、租金补贴、政策性金融等传统的行业支持政策相比,LIHTC政策克服了时间错配难题,能在开发阶段就帮助项目获得长期股权投资,政府的当期财政压力小、后期监管成本低。在借鉴LIHTC政策的基础上,如能允许我国的住房租赁企业将增值税进项抵扣额度兑换为可交易的税收抵免凭证,将缓解开发阶段的融资困难。     

石家庄公共自行车租赁调查研究

2008年奥运会与2010的上海世博的结束，公共自行车租赁这一政策的实施得到了完美的体现。为了Ⅱ向应节约能源，减少环境污染，同时为了缓解石家庄市的交通拥挤问题，与“公交车出行最后一公里”的问题，石家庄市在2011年1月已正式实行免费公共自行车租赁政策。从这一年来的租赁车点、普通人群的调查，得到这一年我们的公共自行车租赁系统已经得到市民的广大好评，但是我们在很多方面需要对我们的公共自行车租赁系统、设备进行改善，希望这一体系能真的解决“公交车出行最后一公里”。     

新租赁准则下承租人企业所得税纳税调整分析

新租赁准则对租赁业务承租人角度不再区分融资租赁与经营租赁,都通过使用权资产、租赁负债科目核算,而企业所得税法仍将租赁业务区分为融资租赁与经营租赁。本文通过案例分析承租人签订的房屋租赁合同、融资租赁合同适用不同的企业所得税政策,房租租赁合同在支付租金并取得发票情况下,税法按权责发生制分摊租金;融资租赁合同以租赁付款总额为计税基础,并按税法规定的折旧年限提取折旧,在应纳税所得额前扣除。探讨了不同企业所得税政策下纳税申报表的填写。从财务人员参加培训、完善企业所得税政策及纳税申报表填写方面提出了建议。     

住房租赁市场租金管制政策的国际经验及借鉴

发展住房租赁市场是我国住房制度建设现阶段的重要任务,建立住房租赁市场监管体系、规范租赁市场行为,则是发展住房租赁市场的首要工作。鉴于2018年以来一线城市住房租金上涨带来的压力,租赁管制尤其是租金管制政策呼之欲出。结合国际上对租金管制政策的既有研究和实践,对租金管制的政策定位、历史演变、主要内容及利弊得失进行了系统梳理,并结合租金管制政策的国际发展趋势和我国国情特点,提出了在我国应实施适度租金管制的政策建议。     

中小物流企业融资租赁问题研究

中小物流企业融资非常困难,而融资租赁作为一种新型融资方式,则为中小物流企业带来了“福音”.对中小物流企业的融资现状以及开展融资租赁所具有的优势进行了分析,并从国家政策、租赁公司、中小物流企业本身三个角度提出我国中小物流企业开展融资租赁的建议.     

我国财务公司租赁业务的现状、总是及政策建议

融资租赁是财务公司一项重要的业务，融资租赁方式特有的功能，使其在推进集团企业技术改造、加快新品研制以及促进产品销售方面可以发挥独到的功能。然而，由于我国金融租赁的发展缺少相关的配套政策支持，10多年来，财务公司租赁业务受金融租赁行业发展环境的影响和制约，发展极其迟缓。当前，加强对金融租赁的政策支持，努力为金融租赁营造良好的政策环境，是加快财务公司功能转换、拓展财务公司融资租赁业务的一项十分紧迫的工作。     

荷兰租赁住房的发展历程

大力发展租赁住房是荷兰成功解决居民住房问题的基本经验。首先对荷兰租赁住房市场发展历程进行了概括介绍,其后对荷兰租赁住房体系,包括其租赁住房类型、特点、供给主体、融资来源、租赁对象等进行了归纳性研究,重点对政府在发展租赁住房体系中的作用及其政策实施效果进行了评价,从中揭示了荷兰发展租赁住房体系的经验与教训。     

浅析新租赁准则下的建筑企业会计核算

新租赁准则的发布,标志着我国租赁业务会计政策实现了国际趋同,尤其在会计的确认和计量上发生了显著的变化和结构性的调整。本文立足建筑行业实际,结合笔者在大型综合建设集团从事会计政策研究的工作经验,聚焦建筑企业会计核算实务,系统性、建设性地提出了一套适用于建筑企业租赁业务的会计核算模式。     

公共租赁房政策支持及其优化

本文对我国公共租赁房的支持政策进行了分析和梳理,并对相应政策的优化提出了具体建议。     

我国租赁住房REITs发展前景与挑战

本文梳理了国内外租赁住房REITs发展的基本特征,并提出了未来我国发展租赁住房REITs的政策建议。研究发现：租赁住房是各国REITs的重要底层资产;租赁住房REITs收益可观,其发展需要一揽子的配套政策支持。我国住房租赁发展与REITs特征有较高匹配度,但目前在底层资产、制度环境、税收政策和储备人才等方面还存在一些梗阻。未来应当逐步拓展项目库、优化税制、完善配套政策,并做好权益保障和市场监管工作,使租赁住房REITs成为支持住房租赁发展的重要金融工具。     

Medium term Prospects for the UK economy

Prospects for the economy several years ahead are even more uncertain than projections of the near future. e overnment policy is currently particularly uncertain e iven that a general election is due to occur in the next 15 months. This article presents three 'alternative scenarios', one based on Conservative Party policies, the others on the spirit of Labour Party policies.
The first case described is our central forecast. It is a continuation of current Conservative Party policies. The second and third cases are based on our interpretation of Labour Party policies. These policies are assumed to involve widespread use of government intervention, planning, wage and import controls. Monetary targets are relaxed or abandoned. We consider two possible out comes of such policies. Under one outcome the policies are relatively successjul in boosting output and employment without greatly raising inflation. Under the other out comes, output is lower than on current policies and inflationt much higher.     

Redistribution and regional development under tax competition

This paper considers how capital tax competition affects transfer and development policies in the presence of regional income disparity. In each country, development policies determine the number of rich (poor) regions that (do not) engage in production activities, while transfer policies redistribute income between rich and poor regions. The mix of transfer and development policies is inefficient under tax competition: conditional on the equilibrium tax rate, too much revenue is spent on development policies and too little on transfer policies. This analysis of the expenditure mix implies that development policies are used as a means of regional redistribution even if transfer policies are efficient instruments for this purpose. Moreover, it is shown that the overall level of public expenditure may be too high because of the possibility of over-development.     

Corporate governance and lesbian,gay, bisexual,and transgender‐supportive human resource policies from corporate social responsibility,resource‐based,and agency perspectives

Corporate boards are responsible for ensuring that managers enact policies that are in shareholders' best interests, and managers are responsible for implementing strategies that are not only profitable but also responsive to changing legal and societal demands and the resource needs of the firm. In this paper, we use the theoretical lenses of corporate social responsibility (CSR), the resource‐based view, and agency theory to investigate the relationship between corporate governance structure and the implementation of supportive lesbian, gay, bisexual, and transgender (LGBT) policies. We analyze 10,233 firm‐year observations and 1,594 unique firms, and our results demonstrate that LGBT‐supportive policies are positively associated with firm performance. We also offer new insight into why not all firms adopt such policies. We exploit the passage of the Sarbanes‐Oxley Act as an exogenous shock that increased board independence, and our difference‐in‐difference estimation shows that firms forced to raise board independence in 2002 were less likely to invest in LGBT‐supportive policies. Results suggest that human resource management (HRM) policies can be guided by CSR and resource‐based views in the pursuit of wealth maximization, but agency conflict may also be a concern for external majority boards. We discuss implications for HRM research practice and corporate governance regarding LGBT policies in organizations.     

Non-cooperative pollution control in an inter-jurisdictional setting

This paper examines various circumstances under which decentralized pollution policies can be efficient both in federal settings and in multi-region settings with labor mobility. We consider a model in which pollution control policies are set by regional governments non-cooperatively and pollution damages are borne by the residents of all regions. We characterize the efficiency of pollution policies, and of population allocation among regions, in a variety of scenarios, including when pollution policies are enacted before interregional transfers are determined by the federal government and before migration occurs; when migration decisions are taken before policy decisions; in the absence of a central government if regional governments can make voluntary interregional transfers; when decisions over pollution control policies are followed by voluntary contributions by regions to a national public good; when regions can commit to matching the abatement efforts of each other; and when regions can commit to specific levels of abatement contingent on the emissions of other regions not exceeding some maximum level.     

西方历史建筑保护激励政策初析

历史建筑保护激励政策对于提高大众对历史建筑保护的热情至关重要。目前西方对历史建筑保护的激励政策开展时间较久,有比较完善的政策,对于我国完善历史建筑保护激励政策有借鉴作用。     

EXPLORING THE LINK BETWEEN ORGANIZATIONAL STRATEGY AND THE EMPLOYMENT RELATIONSHIP: THE ROLE OF HUMAN RESOURCES POLICIES*

Links between organizational strategy, human resources (HR) policies, and the employment relationship are investigated through surveys of US executives and HR managers. Human resources policies are measured as both an overall philosophy (an internal to an external focus) and a series of items. the items factor into four dimensions: retention, staffing, performance and compensation. Results indicate that staffing policies are associated with organizational strategy. Retention policies are related to the employment relationship. However, the overall HR philosophy is not related to either organizational strategy or the employment relationship. the findings indicate that relationships between organizational strategy, HR and the employment relationship are more complex than previous models had indicated.     

Do Good Institutions Promote Countercyclical Macroeconomic Policies?

The literature has argued that developing countries are unable to adopt countercyclical monetary and fiscal policies due to financial imperfections and unfavourable political‐economy conditions. Using a world sample of up to 112 industrial and developing countries for 1984–2008, we find that the level of institutional quality plays a key role in countries’ ability and willingness to implement countercyclical macroeconomic policies. Countries with strong (weak) institutions adopt countercyclical (procyclical) macroeconomic policies, reflected in extended monetary policy and fiscal policy rules. The threshold levels of institutional quality at which policies are acyclical are found to be similar for monetary and fiscal policy.     

我国低碳经济法律政策分析

低碳经济在我国刚刚起步,相应的行政政策和法规还不完善,低碳经济的立法尚处于起步和摸索阶段。本文从低碳能源政策、产业政策等方面分析了我国法律体系的某些特点和不足,并对政策的配套措施与协调策略提出了一些建议,如发展低碳经济,企业应该倡导消费思维与行为的变化,要提高消费者的意识,倡导绿色行为,努力减少碳的排放;政府应该采取激励措施,并对消费者的消费行为进行指导和教育。     

促进陕西体育产业发展的科技激励政策研究

十二五期间,陕西体育产业将以超过全国平均水平的增长率前行。要顺利完成这一既定目标,实现陕西体育产业在科技和品牌战略上的进步,就需要若干科技激励政策的推动,这其中,关键就需要财政性科技激励政策和人员型科技激励政策的合力推动。     

后金融危机时期解读我国宏观经济政策

在国际金融危机持续蔓延时期,各国出台相应政策扭转不利局势。我国政府在2008年和2009年也出台了多项宏观政策来应对危机,并取得了一定的成效。危机已过,余波未平,在后金融危机时期,这些政策发挥着怎样的作用,今后宏观调控的方针和措施是什么?本文将针对这些问题一一解读。