促进产业结构优化调整的税收政策研究

论文分析了我国现阶段产业结构存在的问题以及税收促进产业结构升级方面存在的问题，提出调整和改革我国产业税收政策的若干建议。     

广西产业税收政策研究

税收是政府调控经济运行、促进产业结构优化升级的有效手段之一。因此,研究和制定广西产业结构调整的税收政策,是提高广西经济增长质量,推动广西社会经济可持续发展的现实选择。文章分析了广西产业结构的现状及通过税收政策影响产业结构的机制,认为广西应在现有的税收制度下,完善就业税收政策,促进产业结构调整。     

21世纪产业化调整中税收政策取向

本文就如何运用税收政策促进产业结构升级这一问题进行探讨。首先，阐述了对高科技企业为什么要实行税收优惠政策的原因，从外部性、信息不对称、风险、促进经济增长等方面进行说明。其次，指明我国现阶段高科技税收优惠政策存在的问题，如优惠方式、税制设计、征管方式等等。最后，通过借鉴韩国运用税收政策发展高科技企业的经验和我国自身的特点对发展高科技产业提出建议。     

建设辽宁自贸试验区税收体系——基于我国现有自贸试验区税收政策

辽宁自贸试验区的建立是号召中国经济发展的新模式,辽宁省通过建设发展自贸试验区带动区域经济发展,调整产业结构升级。自贸区快速、健康建设离不开优惠的税收政策。通过对我国目前已经建设并发展的自贸试验区的税收相关优惠政策进行分析,简要分析辽宁省建设自贸试验区的意义,并借鉴我国已有自贸区所实行的税收优惠政策给予辽宁省建设自贸试验区的税收体系相关经验与启示。     

税收政策与产业结构优化问题探析

税收政策作为国家宏观调控体系中的重要调控工具,可以体现一定时期国家的经济政策和产业结构特点,是调控经济运行、促进产业结构优化的有效手段.分析我国现行税收政策在调整产业结构过程中存在的不合理之处,为促进我国产业结构优化提出税收政策建议,是促进国民经济持续健康发展的客观需要.     

优化西藏产业结构的税收政策取向

近年来,西藏产业结构水平得到一定程度的改善,但仍显示出典型的资源型、初级化特征,制约经济增长的结构性因素依然存在。第五次西藏工作会议为西藏经济发展提供了良好的机遇。面对机遇,西藏要通过税收政策的改革来推动产业结构的优化升级,变粗放型增长为集约式增长,以实现经济的跨越式发展。     

新常态下银行信贷对产业结构升级的影响研究

文章以产业结构升级为主线,从内在机制入手,研究新常态下银行信贷的变化对产业结构升级的影响,并通过门槛模型,得出银行信贷对产业结构升级有着正相关影响,但在新常态下影响力度会减小的结论,最后提出促进产业结构升级的相关建议。     

江苏省对外贸易对产业结构影响的实证分析

改革开放以来，江苏省在对外贸易取得巨大成就的同时也面临着产业结构调整升级的问题。本文在国际贸易影响产业结构相关理论的基础上，采用江苏省1985-2011年进出口贸易和产业结构变化的相关数据，通过建立VAR模型和格兰杰检验研究了进出口贸易对产业结构的影响。结果发现外贸分别是第二产业比重和第三产业比重的单向格兰杰原因，对于产业结构优化具有积极意义。     

自主创新与宁波市产业结构优化升级

自主创新是推动产业结构升级优化的重要驱动力。本文通过对宁波市产业结构的高度分析、区域产业结构内部关联程度的评价以及高新技术产业发展的分析，得出宁波市产业结构还比较低下，产业结构升级的压力还比较大的结论。同时，探讨了自主创新在产业结构优化升级中的作用机制，提出了提高自主创新能力、加快产业结构优化升级的对策建议。     

数字化促进产业结构升级的时空格局及机理研究

数字化是我国产业结构升级的重要方向，对新产业增值、要素配置重组、新市场开拓起到重要促进作用。本文从产出结构和就业结构两个方面构建制造业升级评价指数并采用Dagum基尼系数分析我国产业结构升级的区域差异及时空格局，同时将我国产业结构升级影响因素分为内部因素和外部因素，采用空间面板数据模型并基于两种空间权重实证分析了数字化促进我国产业结构升级机理。研究结果表明：2011-2020年我国产业结构升级水平持续提升，产业结构升级指数由0.886增长到1.434，年间增速为5.42%；区域差异呈现下降趋势，区域差距主要来源于组间差距，华北、华东、华南地区的组内差异最大；空间计量模型估计结果显示数字化对产业结构升级的促进作用显著，技术创新、要素禀赋、所有制结构、出口水平有助于产业结构升级，而人力资本、外资技术溢出对产业结构升级存在抑制效应。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

For Better or for Worse? Local Impacts of the Decentralization of Indonesia’s Forest Sector

This paper quantifies the local impacts of mechanized logging on forest-dependent communities in Indonesia, before and after decentralization. A conceptual framework incorporates financial, social, enforcement, rent-seeking, and environmental impacts. Using data from 60 communities in East Kalimantan, the empirical results suggest that significantly more households received financial and in-kind benefits after decentralization compared to before. Many communities engaged in self-enforcement activities against firms both before and after decentralization. Post-decentralization, a significantly higher proportion of households perceived community forest ownership. There were few significant differences in perceived environmental impacts. Little evidence exists of a post-decentralization trade-off between environmental and financial contractual provisions.     

以资本管理为核心的银行治理综合评价指标研究

商业银行的特殊性体现在风险性、外部性和多重治理目标上,尤其集中体现在风险管理的本质上。风险管理日益成为现代商业银行的主体活动和核心职能,资本管理成为现代商业银行风险管理的核心。在整合EVA和RAROC指标的基础上。文章构建了以资本管理为核心的银行治理的综合评价指标,以求真实反映银行经营的成果,有效衡量风险收益和风险成本的对比关系,从而反映以资本管理为核心的银行风险管理的过程、能力和效率。     

Markteintrittstiming von Telekommunikationsdiensteanbietern

Zusammenfassung Die vorliegende Studie analysiert für 87 Neuprodukteinführungen (NPE) und Auslandsmarkteintritte (AME) von Telekommunikations(TK)-Diensteanbietern in Deutschland, zu denen 42 Schlüsselinformanten in einer schriftlichen Befragung Auskunft gaben, (1) inwieweit deren zeitliche Eintrittspositionierung durch Marktcharakteristika und Unternehmensressourcen erkl?rbar ist sowie (2) inwieweit und gegebenenfalls unter welchen unternehmensexternen und -internen Situationsbedingungen deren Markteintrittstiming mit dem wahrgenommenen Eintrittserfolg assoziiert ist. Ein früher Markteintritt wurde dann realisiert, wenn die Wettbewerbsintensit?t im adressierten Gesch?ft niedrig und das Budget für den Expansionsschritt überdurchschnittlich ausfielen. Zwischen dem Markteintrittstiming und der Beurteilung des Eintrittserfolgs bestand ein nicht monotoner, umgekehrt U-f?rmiger Zusammenhang: Frühe Folger wiesen signifikant bessere Erfolgswerte auf als Pioniere und sp?te Folger, deren Erfolgsniveaus nicht signifikant divergierten. In einer Industrie, die durch starke externe Netzeffekte gepr?gt ist, fallen offenbar die Nachteile eines Markteintritts als Pionier oder sp?ter Folger st?rker ins Gewicht als die Vorteile dieser beiden zeitlichen Eintrittspositionierungen. Unabh?ngig vom Markteintrittstiming wurden NPE/AME von TK-Unternehmen als erfolgreicher eingestuft, wenn sie sich in einen Markt mit stark wachsender Nachfrage und aufeinander abgestimmt (re)agierenden Wettbewerbern mit qualitativ überdurchschnittlichen, abw?rtskompatiblen, erprobbaren und wenig erkl?rungsbedürftigen TK-Diensten engagierten.      

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.