中心城市道路运输节能减排途径的研究

节能减排是我国国民经济发展的基本国策,也是当前我国道路运输业转变经济发展方式的硬任务。中心城市是能源消耗和温室气体排放的重点区域,是节能减排的重要环节。在认真分析中心城市道路运输的特点及节能减排工作现状和存在问题的基础上,探索提高节能减排的途径,以提高中心城市道路运输节能减排工作的水平。     

产业结构调整背景下推行绿色信贷政策的思考

绿色信贷是我国银行业贯彻可持续发展战略、将经营活动与改善环境结合在一起的一项重大举措,是实施节能减排的有力金融杠杆。通过阐述了绿色信贷的含义,进而探讨在我国产业结构调整的背景下,我国商业银行推行绿色信贷政策的意义、实践及不足,并针对绿色信贷的建设提出了相关的建议。     

Research on low-carbon development of electric power industry: from the perspectives of public policy

It is a fundamental way to achieve sustainable development and inclusive growth that China takes the low-carbon development path.And low-carbon development is an effective way to respond to many threats,including global climate anomalies,environmental degradation,and energy shortage.Low-carbon economy is policy economy to a large extent.Although the external environment demands low-carbon development of electric power industry,enterprises lack intrinsic motivation.Electric power industry is the pillar industry of China,and is one of the key industries for China＇s low-carbon development.The government needs to ensure its dominant position in the low-carbon development of electric power industry,and reform the government performance management system and promote the planning and management of electric power industry through appropriate public policy,in order to adjust the structure of the electric power industry and take a low-carbon development road with Chinese characteristics.     

论促进西部开发的财税政策问题

第十届全国人民代表大会第五次会议又一次强调了新形势下加大对西部大开发的投入,但鉴于西部开发的财税政策出现的种种问题,如政府转移支付力度不足、财政投资效益低下、财政负担沉重、税收优惠政策无法落到实处等,我们建议在制定促进西部开发的财税政策时,应针对西部实际有所创新,同时,调动多方投资主体的积极性,把握政策转型期间的各种机遇,有针对性地支持西部特色产业.     

New Labour, energy policy and 'competitive markets'

By the end of New Labour's first term four central objectivesof energy policy had become established: ‘cheap’energy, the relief of fuel poverty, a major reduction of carbondioxide emissions, and energy security through maintaining awide diversity of primary fuel supplies, all to be achievedthrough ‘competition’. After surveying New Labourenergy policy documents, the paper argues that New Labour failedto appreciate (i) the extent to which, under such a laissezfaire policy regime, these objectives were mutually inconsistent;(ii) that the apparent successes of energy market liberalisationduring the preceding Conservative Governments had little todo with ‘competition’; and (iii) that the transactioncosts of injecting increasing ‘competition’ intoboth British and European energy systems are likely to exacerbatethe growing threat to energy security. The paper concludes witha brief examination of the implications of transaction costeconomics for the organisational structure of the UK energysupply industry.     

中日中小企业政府扶持政策比较研究

中日中小企业有基本相同的发展背景,政府对中小企业采取支持和扶持的政策是两国政府的共同举措。对比分析两国政府在创造良好经营环境、融资、财政、税收等方面的政策措施,借鉴日本政府在发展中小企业方面的先进经验,进一步完善和细化政府促进中小企业发展的相关政策和法律法规,帮助在市场竞争中强位弱势及无法通过自身努力解决问题的中小企业摆脱困境,走上健康的发展之路。     

基于排放权交易的节能减排项目融资模式研究

融资问题一直是制约企业节能减排项目发展的关键因素,排放权交易的试点运作开启了基于排放权交易市场的节能减排融资模式的新篇章。利用节能减排项目的减排效果,能够构建一个基于排放权交易的节能减排项目融资模式,有效拓宽了节能减排项目的融资渠道。     

A theory of capital gains taxation and business turnover

We present a theory concerning the realization of capital gains where ownership and control are linked as in Holmes and Schmitz (J. Pol. Econ. 103: 1005–1038, 1995). The model developed is a version of a Lucas-tree economy in which the productivity of a technology depends on the ownership of the technology. The existence and uniqueness of equilibrium follow from the Contraction Mapping Theorem. The theory implies that impediments to asset trading, such as capital gains taxation, negatively affect production efficiency. Moreover, we calibrate the model economy to U.S. data on small-business turnover and find that indexing deductions for inflation is capable of increasing capital-gains tax revenues. We thank an anonymous referee for helpful comments, and well as Tom Holmes, Ed Prescott, Jim Schmitz and Neil Wallace for insightful conversations. Cavalcanti is grateful for financial support from CNPq, as well as the hospitality from the University of Toronto during his visiting appointment at the Department of Economics in 2006. Erosa acknowledges the support from the Institute for Policy Analysis at the University of Toronto and the Social Sciences and Humanities Research Council of Canada.     

Dynamics of the UK natural gas industry: System dynamics modelling and long-term energy policy analysis

We present a dynamic model of the indigenous natural gas industry in the UK. The model has been built using a system dynamics approach. Using the model several scenarios have been analyzed. We found that management of the supply-side policy alone cannot substantially postpone the discovery, production and consumption peak. We also found that the dynamics of the main variables, namely, exploration, production and consumption, are sensitive to initial demand conditions. Postponing the onset of gas price increases can therefore be achieved more effectively through efforts to reduce demand growth. One might expect that a low taxation policy would encourage more exploration and production of gas and thereby stimulate higher consumption rates. Instead, there was no overall net effect on production and consumption in the long term. The depletion effect on cost of exploration acts as counterbalance to low taxation policy. Depletion effect causes cost and thus price to rise further which depress consumption rate. The advances in exploration and production technology can delay the peak of exploration, production and consumption. Technological improvements mean lower cost of exploration and production which pressure down the long-term pattern of price dynamics.     

Beyond Kyoto, plan B: A climate policy master plan based on transparent metrics

Many scholars analyze the Kyoto–Copenhagen process, and offer corrective suggestions for identified flaws in the present design. Based on various proposals in the literature, this article adopts a global master-plan perspective, leaving executive architecture to sovereign participants. Transparent, flexible and fair top-down rules must synchronize the numerous bottom-up initiatives while addressing the diversity of national circumstances in the drastic transformation of the world's energy economies.Plan B refutes absolute emission reduction targets on old or speculative baselines. It criticizes global tax and permit trade instruments for being ineffective, inefficient and unfair when uniformly applied on a tremendous differentiated world. Plan B is built on three annually observed variables measuring percentage progress against rolling baselines (the variables' values in the previous year): the ratio of net climate tax revenues to GDP, the commercial energy intensity of GDP, and the carbon intensity of commercial energy use. The three variables together indicate countries' progress affecting emissions per person, a metric that must converge to lower bands when climate change is addressed seriously. Long-term scenarios of global convergence “funnels” serve as guidance to frame near-term actions rich and poor countries individually propose to take. The global regime is common for all countries, and is ranked by GDP per person to determine whether a nation is a donor or a beneficiary in a Global Climate Transfer Fund. Fund payments and drawing rights depend on that ranking but also on the performances of the countries in realizing committed progress. The transparent mechanisms of the design and of the fund persuasively invite countries to participate in a fair, self-enforcing agreement.     

Net national emissions, CO2 taxation and the role of forestry

The concept of net national emissions suggests that accumulation of carbon in forestry should be taken into account when countries buy CO₂ permits or pay CO₂ taxes. The paper analyses the question of the correct tax/subsidy programme for giving proper incentives to forest owners and utilizers of wood. The analysis uses a dynamic general equilibrium model with productive capital and the stock of forests as state variables. It turns out that in a decentralized economy forest owners should be subsidized and CO₂ emissions should be taxed independently of whether they originates from wood or fossil fuels.     

A multiple perspectives view of the market case for green energy

This paper presents an exploratory evaluation of the market case for green energy. These energy sources are widely considered to have less of an ecological impact than conventional energy sources. The case for green energy is viewed from the multiple perspectives TOP (technical, organizational, personal) framework. The green energy technologies will need to meet certain technical, organizational and personal criteria and resolve key issues in order to address the barriers to market adoption. The multiple perspectives approach facilitates the evaluation of green-energy alternatives as potential new products which would enable organizations and individuals to meet both economic and green criteria that impact customer value creation. Given the present trends of increasing energy use and requirements to minimize environmental impact, green energy adoption may become a key element of strategies to ensure long-term economic growth.     

我国节能减排税收政策效应研究

税收政策是我国促进节能减排的重要工具之一。采用Engle-Granger协整检验方法,对我国节能减排税收政策效应的实证研究结果表明,从长期看,节能减排税收收入与我国单位GDP能耗之间存在协整关系,但各个税种的节能减排效应差异较大。其中,增值税的节能减排效果显著,但仍有改善空间,而消费税和资源税并未发挥应有的作用。因此,建议通过全面改革资源税制、扩大消费税征税范围以及优化增值税税率等系列措施,促进我国节能减排税收政策效应的发挥。     

我国兼并重组企业的税收问题与对策

20世纪80年代以来,世界各地的企业兼并重组呈迅速发展之势。在企业兼并重组过程中只有遵循经济促进原则、防范逃避税收原则,采用加强税收清欠、重新确立纳税人,制定更切实可行的税收优惠政策和税务处理规则等强有力的措施,才能克服兼并重组企业在税收政策方面存在的纳税人缺失、经营利润抵冲经营亏损和用特殊的优惠政策进行逃避税等问题。     

国内外节能减排政策研究综述

伴随着经济持续快速增长,我国的能源与环境问题也日渐突出。当前,节能减排已成为保持我国社会经济可持续发展的必然选择。本论文从市场手段和行政手段两个方面,综述国内外已经开展的节能减排政策研究,并在此基础上指出利用CGE模型开展节能减排政策研究具有广阔的应用前景。     

激励资源开采业节能减排的资源税政策研究——以我国煤炭行业为例

煤炭是我国的基础能源和重要原料,在开采环节提高煤炭开采效率、有效回收地下呆滞资源、降低煤炭生产排放水平是我国能源经济健康持续发展的关键,也是能源税收政策调控的重点。从煤炭企业节能减排实践与资源税政策的矛盾出发,列示了促进煤炭企业节能减排和生态保护的资源税调控政策理论依据、政策依据及经验依据,设计了促进煤炭企业节能减排的资源税政策方案,期望对即将开展的煤炭资源税改革提供理论依据。     

我国中部六省节能减排效率测评及其影响因素分析——基于超效率DEA模型和Tobit模型

利用2010年我国中部六省的面板数据,运用投入导向的超效率DEA模型计算其2010年的节能减排效率值,然后采用Tobit模型对影响节能减排效率的各因素进行具体分析。结果表明:2010年中部六省中只有河南、湖北和湖南是节能减排DEA有效的决策单元;中部六省节能减排整体水平不高,节能减排潜力很大;各省的经济规模和排污费收入与节能减排效率存在明显的正相关关系,工业产值比重和煤炭资源储量与节能减排效率存在明显的负相关关系。     

节能减排政策传导机制及效果研究——以重庆市节能减排政策体系为例

"十二五"期间,节能减排作为调结构、扩内需的重要方式以及可持续发展的重要举措,被提上了议事日程。作为老工业基地之一的重庆市,资源消耗量与废物排放量持续增加,形势不容乐观。拟对重庆市现行节能减排政策传导机制及效果进行深入研究,以期推动重庆市经济的可持续发展。研究发现,重庆市促进节能减排以实施命令控制型政策和排污收费政策为主,市场化手段仍不成熟,如排污权交易活跃度低、相关税收政策缺失等。基于这些问题,结合西方国家经验与重庆市资源环境市场特点,提出构建绿色税收体系,加快排污权交易市场建设,完善市场机制等建议。     

法国促进可持续发展开展节能减排的做法

法国是最早通过“气候变化国家计划”的国家之一,基本建立起了完备的法律体系,并运用多种财税政策保障实施。本文在研究和分析法国环境保护立法实践、制度设计的基础上,系统整理了法国促进可持续发展、开展节能减排的具体措施和良好行为。