新旧企业所得税税收优惠政策比较

《中华人民共和国企业所得税法》将内、外资企业的企业所得税征缴放在了同一条起跑线上。此项税制改革最重要的意义就是统一了内、外资企业的税前扣除办法、标准及税收优惠政策。本文侧重从税收优惠政策的角度,对新旧企业所得税制度做一个系统的比较。     

促进我国节约能源的税收政策取向

我国现行税收政策在促进节能方面存在着诸多不足.根据国家节约能源的现实要求,借鉴国外能源税收政策的经验,建议运用税收政策调整能源价格、完善现有能源税收优惠政策、增强现有税种的能源保护功能以及开征有利于节约能源的限制性税种等.     

Implementing market segmentation using full-refund and no-refund customer returns policies in a dual-channel supply chain structure

Products returned by customers are common in the retail industry and result in costs to both the supplier and the retailer. In practice, retailers implement returns policies that may give customers a full, partial, or no refund for returned products. In this paper, we examine how a firm that faces customer returns can enhance profit by using different customer returns policies, full-refund and no-returns, as a device to segment its market into a dual-channel structure. We also show the impact of customer returns on the firm's pricing and ordering decisions, as well as on the firm's profit in such a dual-channel structure.     

企业拆迁的风险评估与补偿

基于对企业拆迁过程中面临的有形资产损失、无形资产损失和恢复重建风险的分析,评析了现行拆迁补偿政策,提出了补偿政策法规和辅助补偿手段方面的建议,以降低企业拆迁的风险.     

Ramsey policies in a small open economy with sticky prices and capital

This paper analyzes jointly optimal fiscal and monetary policies in a small open economy with capital and sticky prices. We allow for trade in consumption goods under perfect international risk-sharing. We consider balanced-budget fiscal policies where authorities use distortionary taxes on labor and capital together with monetary policy using the nominal interest rate. First, as long as a symmetric equilibrium is considered, the steady state in an open economy is isomorphic to that of a closed economy. Second, sticky prices’ allocations are almost indistinguishable from flexible prices allocations both in open and closed economies. Third, the open economy dimension delivers results that are qualitatively similar to those of a closed economy but with significant quantitative changes. Tax rates are both more volatile and more persistent to undo the distortions implied by terms of trade fluctuations.     

我国企业国际科技合作现状及对策研究

文章从经济和科技全球化背景下企业国际科技合作的战略地位分析入手,介绍了我国企业国际科技合作概况,重点分析了企业对外科技合作存在的主要问题,提出了推进企业国际科技合作发展的8点对策建议。     

2009年与2007年“地王”叠出比较

本文通过地价这个主要参数,选择比较具有代表性的时点,比较了2007年和2009年这两个时点上"地王"迭出的现象,重点论述了房地产调控的重要性和必要性。     

科学发展观与税收政策取向

贯彻落实科学发展观,需要重新全面审视我国当前的税收政策。本文认为,以科学发展观为指导构建社会主义和谐社会是我国税收政策的根本取向;适度降低制度税负应该是当前和今后一个时期我国税收政策的宏观取向。据此,本文提出了我国目前税收政策具体取向的若干思考。