小议农业燃油税直接补贴问题

国家开征燃油税以来,加大了农业生产成本,增加了农民负担,有必要对农民进行燃油税补贴.燃油税补贴涉及到直接和间接两种补贴方式.直接补贴方式则涉及信息费用和监督费用两项成本,当成本在可控情况下,燃油税补贴应建立以农机部门为主导的燃油税补偿保障机制,采取以农机部门为主导的直接补贴形式.     

出口退税政策的节能减排效应研究

调整出口退税已成为遏制高能耗、高排放产品出口的重要措施,研究首先从理论上分析了出口退税的节能减排效应,提出下调出口退税率,将降低单位产值能耗成本的假设,接下来又通过我国钢铁行业出口能源强度与出口退税率的协整分析来实证验证,结果表明:出口额能耗与出口退税率间存在长期协整关系,且出口退税率是出口额能耗变化的格兰杰原因;出口退税率调整对出口额能耗影响的长期弹性为0.47,短期弹性为0.07,即出口退税率的变化对出口额能耗的影响在短期内不明显,但具有长期深远的影响;变结构协整分析还表明,差别退税政策下,当退税率下调时,出口退税率变化对出口额能耗的影响更大。     

A comparison of Hausman's and Breslaw–Smith's methods in estimating consumer welfare loss because of fuel taxes

In this paper, we investigate the welfare effect of US gasoline consumption caused by fuel taxes. Using two different economics approaches – the Hausman method and the Breslaw and Smith method – in measuring consumer welfare loss, we calculate compensating variation (CV) and the corresponding dead weight loss (DWL) assuming there are changes in motor gasoline tax. Our analysis shows that tax revenue, CV and DWL increases as motor gasoline tax increases, but the social welfare loss measured in DWL increases far more rapidly than the other two.     

美国能源税收政策及启示

随着家用汽车的普及和生产过程中能源需求的急剧增加,美国国内的能源供应日趋紧张。在能源紧缺和环境污染日趋严峻的双重压力下,美国政府近期大幅度调整了与能源生产和消费相关的一系列税收政策。本文介绍了近30年来美国的能源及相关税收政策,分析了各项能源税收政策对纳税人和一般消费者产生的影响,在此基础上对我国的能源税收政策改革提出了若干政策建议。     

俄罗斯能源战略的亚太取向——俄罗斯石油天然气战略的地缘取向

根据俄罗斯推出的国际能源发展战略,俄仍将以能源为杠杆加强其在世界的地位,利用能源因素发展国际合作关系,对能源、经济等问题施加影响。今后俄燃料和能源部门的主要出口战略将倾向于进入亚太地区市场,即开发东西伯利亚和远东地区新油气,拓宽出口渠道,保证石油天然气产品的出口安全。     

“Tax” and “Fee” Frames in Green Advertisements: The Influence of Self-Transcendence in Reusable Bag Usage

Increasing the use of reusable shopping bags is one of many actions that consumers can take to reduce waste and conserve energy. However, this goal is somewhat daunting because it requires a significant behavior change on the part of consumers. Taking their self-transcendence into consideration, the current study used an experimental method to examine which type of message frame best influenced shoppers to use reusable bags: a fee (gain) or a tax (loss). Findings show that high self-transcendent participants were more environmentally conscious and that, overall, a penalty framed as a tax was more effective. Implications are discussed.     

Taxation of expatriate executives

Of two things that are certain, you can do something about only one of them–find out what the rules are and practice some tax planning. There are rules that may limit and even eliminate the tax liability of U.S. expatriates.     

我国环境质量和能源消费的灰色关联分析

经济发展、环境质量和能源消费互相制约。以2003-2008年我国的主要环境质量指标和能源消费指标数据为依据,用灰色关联分析方法对环境质量和能源消费之间的关系进行研究,结果表明煤炭、原油、汽油、煤油和燃料油对环境的污染比电力和柴油大,可以通过优化能源消费结构来改善我国的环境质量。     

新税制环境下企业流转税纳税筹划探析

纳税筹划比税务筹划的概念更适合于纳税人.三大流转税涉税业务多,发生频率高,是企业的主体税种.在新一轮税制改革环境下,增值税可以运用销售方式、结算方式、选择供货单位等方法筹划;消费税可以通过设立独立的销售机构、运用价格临界点、避免从高计税等途径来筹划;营业税则可采用分解营业额、合理签订合同、单设企业等方式予以筹划.纳税企业需恰当运用税收政策,规避税务风险,降低纳税成本,不断提高税务管理水平.     

轻质燃料油脱硫技术研究进展

燃料油中的含硫化合物在燃烧过程中会造成空气污染,形成酸雨.因此,为了改善油品的性能和满足越来越严格的环境保护规格,目前各国都在加紧研究生产清洁燃料的技术对策.作者介绍了清洁燃料的脱硫方法,包括传统的加氢脱硫和非加氢脱硫,如氧化脱硫、吸附脱硫、生物催化脱硫、光催化氧化脱硫、超声波脱硫、络合萃取脱硫、水蒸汽催化等脱硫工艺及其研究进展.     

Oil and the economy: evolution not revolution

Oil price shocks have had significant effects on the U.S. economy, keeping energy supply, energy policy, and energy security always in focus. The U.S. energy industry has become more efficient and productive, with increased output despite a smaller energy sector. Since the oil price shocks of the 70s, both the impact of oil price shocks and the way we think about them have changed. The impact of an oil price shock on GDP and core inflation is much smaller in magnitude than in the past and depends on the source of the price shock. The recent shale boom in the U.S. has significantly increased oil production to a record high. The short-cycle supply response of shale producers to price changes have trimmed the peaks and troughs of oil prices in the medium term. The shale boom has lowered our dependence on foreign oil and made us less vulnerable to a classic oil supply shock, but we need to contemplate the vulnerabilities that arise from the externalities of our energy use, which will become more critical as we go forward.     

Indirect Taxes in Oligopoly in Presence of Licensing Opportunities

This paper considers the relative efficiency of unit tax and ad valorem tax in a Cournot duopoly market in the presence of licensing opportunities after the announcement of the tax rates by the government. In case of fixed-fee licensing, if the unit cost difference of the firms is low and tax revenue of the government is high, then unit tax is more efficient than the ad valorem tax. If tax revenue of the government is low, then ad valorem tax is more efficient than unit tax. Ad valorem tax is more efficient than unit tax in the case of royalty licensing.     

新型燃料--生物质油的发展前景

生物质油是用秸杆作原料,通过热裂解、液化等工艺而生产的环保型燃料.发展生物质产业,不仅缓解能源紧张问题,还可增加农民收入,解决"三农"问题.     

EVS25, Calls for Sustainable Mobility Revolution

Want to low your cost and save energy for your car, and also be environment- friendly in nearby future？ May you can find an answer in Zhenshen, Guangdong province, China, where the 25th world battery, hybrid and fuel cell electric vehicle symposium and exhibition （EVS25） will be held. The special event will last from November 5 to 9, 2010, and is expected to attract 2000- 2500 visitors,     

废橡胶热解技术研究进展

综述了国内外废橡胶的热解技术,并根据锁定目标物质的不同和热解时反应压力的不同,分别介绍了废橡胶热解制备燃料油技术、制备炭黑技术、制备燃料气技术以及高压热解、常压热解和真空热解技术.此外,还介绍了废橡胶超临界裂解工艺.     

论我国物业税税制改革的制度环境

我国的不动产资源日益丰厚,物业税具有极大的挖掘潜力。虽然目前人们已注意到,不合时宜的税制设计及薄弱的征管机制是物业税改革首要解决的问题,但现实却是改革步履维艰。笔者认为,这并不是土地出让金、高房价等外在因素左右,而确保物业税制改革成功的制度环境(有效的配套制度)的缺失才是真正原因。主要体现在:不清晰的产权环境导致物业税制形成发展缺失法律基础;不规范财政分权导致物业税发展缺失财政体制基础;地方政府治理的激励与约束机制导致物业税制改革缺失政治基础。因此,必须深入研究现行物业税制改革的制度环境即影响现行税制的潜在因素,以此为依据建立健全物业税制赖以生存的制度环境因素。     

焦化蜡油络合脱氮-蜡催组合工艺研究

针对焦化蜡油碱氮质量分数高的特点,采用专利脱氮剂,在剂油比为1：100条件下,焦化蜡油碱氮脱除率达到77．8％。小型催化裂化对比评价试验结果表明,采用焦化蜡油络合脱氮-蜡催组合工艺,轻油收率提高3．68％,总液体收率提高4．76％。     

A minimum corporate tax rate would be harmful for both high and low tax countries

Conclusion  The corporate tax policy of the new EU member states does create pressures for some of the old member states to reduce their corporate taxes, in particular statutory corporate tax rates. But reacting to this pressure by enforcing mimimum tax rates in the EU would be counterproductive. It would slow down the economic catching up process in eastern Europe and question the competitiveness of the entire EU as a location for investment compared to other countries and regions in the world economy. There are potential benefits from more coordination in the field of corporate taxation, but this coordination should aim at removing tax obstacles to border-crossing investment and at reducing the compliance costs of the tax system. This requires targeted measures in the area of tax base coordination. Introducing minimum corporate tax rates, in contrast, would be harmful for both high and low tax countries in the EU.     

Kinderfreibeträge in der gesetzlichen Rentenversicherung

The future of the German pay as you go public pension system is dependent on families with children. In contrast to German tax law, there are no child allowances in the social insurance system. As a result, workers with and without children pay the same pension insurance contributions. This article analyses the introduction of a child allowance into the public pension system in Germany. We quantify the fiscal, distributional and behavioural effects of such a reform.     

燃油税改革对我国公交车行业的影响及对策分析

燃油税改革改变了我国公交车行业的燃油观念,使车辆结构得到优化,但同时也增加了燃油成本和新线路开发成本,行业竞争趋于激烈。为促进我国公交车行业的发展,应建立科学规范的财政补贴机制,合理制定公交票价,并引入竞争机制,进一步加强对公交企业经营的监管。