Solid waste disposal costs,product prices,and incentives for waste reduction

This paper uses a standard input-output technique to examine the impact of solid waste disposal costs on product prices for the years 1977, 1982, and 1985. Unlike air and water pollution, solid waste disposal is an example where markets, at least partially, deal with externality problems. As the cost of using land as a disposal site rises, firms are encouraged to improve efficiency, explore new technologies, and recycle materials to reduce the volume of wastes generated. Further, because the cost of waste disposal directly affects the price of the product, waste disposal costs also affect consumer demand. The findings of this study support the common notion that waste disposal costs are rising and leading firms are attempting to reduce waste volume.     

强化人力资源开发管理 促进企业蓬勃快速发展——对铜陵市三佳电子(集团)有限公司的调查

本文结合当前农村税费改革的实际 ,对改革中出现的计税土地界定、村级债务、农民欠款及农业税收征管体制和征收方式等问题进行分析和思考 ,并提出了对策。     

进一步完善增值税、消费税、营业税势在必行

一、现行增值税、消费税、营业税存在的问题及对经济的影响 1．现行增值税存在的问题及对经济的影响 增值税在我国现行税制中是主流税种，增值税的税收收入占全部税收收入的40％多，增值税的成败对我国税收收入的影响巨大。其存在主要问题是：     

深圳市环境事件应急处置服务费用定价方法研究

基于深圳环境形势和应急处置服务的特殊性,总结了环境应急处置服务费用的影响因素及其构成要素,初步研究符合深圳实际的环境应急处置服务费用定价方法。深圳市环境应急处置服务费用包含了4大类、9小类的构成要素及数十项具体收费项目,基本涵盖当前环境应急处置服务的主要内容。列明了大部分项目的计价公式和计价单位,对无法详细列明或难以给出具体收费数额的项目,依据共性原则列出了公式和关键参数,确保有效指导费用的计算。     

OECD国家的环境税及其对我国的启示

随着经济一体化的趋势,中国税收政策的调整越来越与世界相接轨.本文通过对OECD国家环境税收政策的考察,分析了环境税存在的优点与局限性,并对我国环境保护政策的改革进行了初步探讨.     

Mining waste management: Extending sustainability options across economic,social and environmental boundaries

This article assesses the potential for using mining waste residues, such as by-products (e.g. slag) and waste rock, to establish industrial activity beyond mining to serve the country's developmental agenda. The mining industry focuses primarily on its own economic sustainability, rather than on wider socio-economic and environmental sustainability. New thinking on the issue emphasises that capitalism and sustainability have mutually excluding aims. Using a broader understanding of sustainability, this article reassesses initiatives implemented in a research and development setting to reduce mines’ atmospheric emissions through cleaner production and to minimise their mining waste residues through beneficiation. South Africa's regulations require mines to prepare social and labour plans for mine closure. Stockpiled mining residues could form the basis for economic activity in areas affected by mine closures. A collaborative, overarching framework for such activity could promote the development of an industry ‘beyond mining’ – the beneficiation of mining waste residues.     

Capital mobility and environmental standards: Racing to the bottom with multiple tax instruments

This paper investigates the possibility of a ‘race to the bottom,’ under which intergovernmental competition for mobile capital leads to inefficiently lax environmental standards. A model is constructed in which independent welfare-maximizing governments regulate pollution emissions from production activities, while taxing residential labor and mobile capital to finance public good expenditures. A race is shown to exist in the sense that a ‘central planner’ could improve welfare in every country by requiring that each government tighten its environmental standards. The analysis also shows that the tax-financed public good is underprovided in equilibrium, but it is argued that this problem may be less severe than the race-to-the-bottom problem.     

Economic policy uncertainty,tax quotas and corporate tax burden: Evidence from China

This paper studies how economic policy uncertainty affects corporate tax burden. We show that economic policy uncertainty is positively related to corporate tax burden, and the effect is stronger when the tax quotas are higher. Furthermore, we find that economic policy uncertainty strengthens tax collection by increasing government fiscal pressure, thereby increasing corporate tax burden. Besides, the effects of economic policy uncertainty on corporate tax burden are primarily significant in state-owned enterprises (SOEs), non-high-tech firms, firms from the eastern areas and service industry firms. The evidence illustrates that keeping the transparency and stability of economic policies helps to cut tax burden effectively.     

培育深圳税务代理市场 深化深圳税收征管体制改革

1996年,深圳市实行了自特区创建以来涉及范围最广、内容最丰富的一次税收征管体制改革。新的征管体制运转3年多来,总体情况是好的,绝大部分与改革的预想也是吻合的。但是,在新的征管体制运转取得较大成效的同时,也的确出现了这样或那样的一些问题,而且有些问题还较明显,如税收管理与税源监控缺位,征收与稽查系列不够协调以及税收登记过于强调集中等等。……     

废电池的环境问题及控制对策

随着我国经济的高速发展,电池的种类、生产量、使用量和废弃量急剧增加。目前我国已成为世界上最大的电池生产国、消费国和废电池产生国。近年来随公众环境意识的提高,废电池的环境问题和资源回收问题日益受到社会各界的广泛关注,各种自发和有组织的废电池收集活动在全国大中城市不断涌现。因此,借鉴国外发达国家在废电池管理方面的成功经验,对公众的自发行为加以正确引导,已经成为加强废电池的环境无害化管理的一个重要的课题。1废电池的种类废电池种类繁多。目前我国生产的电池包括14个系列、250个品种。电池有湿电池和干电池之分,湿电池…     

城乡税制统一中关于增值税和所得税的建议

农村税费改革极大地减轻了农民负担。下一步农村税费改革的具体措施存在很大的争议。基于对农村种养业的调查,在比较不同种养业的产业化、收益水平和投资来源后,笔者建议对粮食等基本生活资料的生产应实行免税政策,对高收益的特种种养大户先行征收增值税和所得税,以期逐步建立完全统一的城乡税制。     

研发费用、经济增长与税收贡献

笔者以广东省佛山市的有关数据为基础,运用实证研究方法,检验了研发费用、经济增长与税收贡献三者之间的逻辑和经验关系。证据表明,研发费用越高,企业的销售收入越大,国家的经济增长也越快,从而对税收贡献也越大。论文还就研发费用投入的相关财税政策进行了初步探讨。     

A currency transactions tax,why and how

The crises and defections that afflicted the European Monetary System in 1992–93 are convincing recent demonstrations that adjustable pegs are not viable. At the same time, experience since 1971 has not fulfilled the more extreme claims of the advocates of floating rates. Transactions taxes are an innocuous way to throw some sand in the wheels of super-efficient financial markets and create room for differences in domestic interest rates, thus enabling national monetary policies to respond to domestic macroeconomic needs.     

增值税、销项税额和进项税额税务检查中的问题剖析

作为我国税制结构中最重要的税种之一的增值税,由于受到各种因素的制约,存在着许多不完善之处。因此,客观上要求加强增值税的检查,严格监督纳税人是否建立了完整核算体系,是否执行发票制度,以确保增值税的准备贯彻与执行。增值税检查的内容较多,本文仅就一般纳税人的销项税额和进项税额税务检查中的问题作一探讨。     

WTO对中国关税、企业所得税和进口税收制度的影响

一、WTO对中国关税制度的影响 在关税方面,中国要进行的政策调整是： 第一,在逐步降低关税总体水平的同时,要合理调整关税税率结构。关税减让是WTO成员国的基本义务,它以互惠互让为基础,旨在降低进出口关税总体水平,尤其……     

燃油税实施效果评价及税制完善的建议

我国燃油税改革正式实施已满两年,其积极的效果和存在的弊端初步显现。本文在对我国燃油税改善的实施效果进行评价的基础上,借鉴典型国家燃油税税制的设立经验,提出完善我国燃油税税制的建议。     

增值税税案防范与税制设计的思考——兼论增值税征税范围、小规模纳税人管理的国际比较与借鉴

从1994年确立新的税收征管模式以来,经过10年3个阶段的发展,我国税务机构已经形成了基本稽查体系和效能型的新的稽查机制,而且每年都查处曝光一大批的大案要案,既表明了税务部门大力打击涉税违法案件的决心,也体现了税务稽查工作者查处案件的能力。但让人困惑的是,在如此严而有     

税制变迁路径对税制及税负主观评价影响分析

税制变迁路径差异不仅直接影响税制均衡格局,而且通过对税制和税收负担的主观评价的影响左右税制运行成本。是现存制度背景下税制演进中非常重要的影响因素。通过分析在税制形成中博弈主体的行为及其如何左右税制均衡,讨论不同的衍生路径对主观评价的影响。从而进一步分析什么样的税制演进制度有助于改善税制和税负的主观评价。     

网络银行对传统银行的挑战

本文在回顾目前环境会计的发展现状的基础上 ,分析了建立企业层次环境会计制度的主要障碍。针对这一问题 ,本文提出通过建立完善排污收费制度 ,可以在现在企业会计基础上建立企业层次上的环境会计 ,分析了这一方式的合理性 ,并提出建立这一制度的基本形式及其重要意义。     

China's value-added tax reform, capital accumulation, and welfare implications

This paper analyzes the effects of China's upcoming value-added tax (VAT) reform of removing investment from the tax base on capital accumulation and the welfare of the rich and the poor. Three alternative methods to make up for the loss of tax revenue are considered. The VAT reform with consumption tax being endogenous increases capital accumulation and the utility of both the rich and the poor. The VAT reform with the labor income tax rate being endogenous increases capital accumulation; and it decreases the utility of the rich and increases the utility of the poor (increases the utility of both the rich and the poor) if the rich has a higher rate or the same rate of time preference (if the rich has a lower rate of time preference). The VAT reform, accompanied by a cut in transfers to the poor, has no effect on capital accumulation if the rich and the poor have the same rate of time preference; it decreases (increases) capital accumulation if the rich has a higher (lower) rate of time preference; and it increases the utility of the rich and decreases the utility of the poor.