中国木材市场监测指标体系构建实践

基于9个省域11个木材市场的调研数据,并结合已有文献中的研究成果,从市场监测角度出发,应用信息科学理论分析木材市场影响因素并构建监测指标体系。结果表明:影响木材市场运行的外部因素有4个方面23个主要指标,内在因素有9个方面59个主要指标;内在因素中能够持续反映和左右木材市场监测并构成指标体系的有4个方面25个具体指标,可为木材市场监测系统平台开发提供参考依据、市场行情分析奠定参数基础;同时,决定市场信息采集的核心指标有13个,这为采集模板设计和市场数据获取提供了基本遵循。     

大数据税收征管对企业税收遵从度的影响研究

大数据税收征管对于构建“以数治税”新格局、推进税收治理体系和治理能力现代化具有重要意义。以2015—2019年中国A股上市公司数据为研究对象，以实施的金税三期工程为契机，考察大数据税收征管对企业税收遵从度的影响。研究发现：(1)大数据税收征管显著提高企业税收遵从度。(2)大数据税收征管通过降低企业真实盈余管理、降低企业寻租行为和加剧企业融资约束三个影响机制促使企业提高税收遵从度。(3)改善企业信息透明度和大数据税收征管的共同作用能够更为有效提高企业税收遵从度，而大数据税收征管对企业税收遵从度的提高作用在审计质量较低、独立董事比例较低、两职合一的企业更显著。研究对于加强数字政府建设和形成数字治理新格局具有重要借鉴意义，税务机关应注重发挥大数据税收征管的治理效应。     

物流企业开展垫付-代收货款业务的垫付率研究

将基于物流金融的垫付-代收货款业务作为研究对象,在假定物流企业(文章中特指能提供金融服务的物流企业)用自有资金垫付货款且提货方违约时发货方无条件回购货物的前提下,从物流企业的角度来定量分析其风险管理与控制的关键指标——垫付率的取值范围,研究得出垫付率对提货方的违约概率更加敏感,即物流企业更加关注提货方的违约情况,最后通过算例分析验证了文章的结论。     

输变电工程经济评价方法改进探讨

在总结输变电工程经济评价现状的基础上,提出了现行相关研究和工作实践中存在的主要问题,进一步针对性地提出了经济评价方法改进的建议,结合输变电工程的网络特性建立了财务效益分摊方法。研究表明:改进的输变电工程经济评价方法是常规方法的有益完善和科学补充。     

税收影响“珠三角”九市科技创新的探讨——基于粤港澳大湾区视角

"珠三角"九市是粤港澳大湾区国际科创中心和世界级先进制造建设的核心区域,其税收政策的部署至关重要,直接影响科技创新的活跃度。笔者梳理了"珠三角"各区块科技发展的优势,归纳总结了"珠三角"九市企业在科技创新活动涉及的税收政策内容、税负影响,就"珠三角"九市科技创新活动面临的税收环境从税收实体政策部署、税收征管水平管理提出了若干具体建议。     

A location-routing model for free-floating shared bike collection considering manual gathering and truck transportation

With the booming of free-floating bike-sharing systems globally, collecting target bikes effectively becomes increasingly more important in practice. Although many existing studies deal with the transportation of shared bikes with trucks, the process of manual gathering scattered target bikes along truck transportation is seldom explicitly addressed. This study tackles an integrated free-floating shared bike collection problem, which includes manually moving the target bikes to selected gathering sites and transporting the gathered bikes back to the depot with trucks. We propose a location-routing model to optimize the gathering site locations, the bike gathering assignments, and the truck delivering routes integrally under the goal of minimizing a total operation cost, and we develop a heuristic approach to solve the large-size instance of our model. A case study, which is based on the real data of Mobike company in Beijing, China, is conducted to verify the effectiveness of our planning model and solution approach and to generate managerial insights and suggestions for better practices of free-floating shared bike collection.     

“金税三期”税收征管对上市公司审计费用的影响

税收征管作为公司外部治理手段,能够作用于公司经营环节,进而影响审计师面临的业务风险和审计风险,由此影响到公司的审计费用。但目前鲜有文献研究税收征管对公司审计费用的影响。本文借助"金税三期"工程这一"准自然实验",以2010—2019年A股上市公司为样本并使用双重差分法,研究发现"金税三期"工程提高了上市公司的审计费用。机制分析表明,"金税三期"工程推高了上市公司实际税率,降低了上市公司的盈利水平,提高了审计师的业务风险,进而提高了审计费用。同时,"金税三期"工程强化涉税信息监管,提高了上市公司会计信息质量,降低了审计师的审计风险,从而降低了审计费用。综合来看前者对审计费用的影响大于后者,导致了上市公司审计费用的提高。进一步分析发现,"金税三期"工程对审计费用的这一影响,在非国有上市公司和由非国际四大会计师事务所审计的上市公司中更为显著。     

消费税改革对地方财力均衡的影响探析

“营改增”后,我国地区间财力不均衡问题愈发凸显。而消费税因其制度基础和稳定的收入规模对于完善地方税体系建设具有独特的优势。目前,消费税改革方向主要为后移征税环节和划分收入。通过数值模拟测算6种消费税下划方案,从横向和纵向两个角度分别对地方财力均衡进行比较分析,研究结果表明消费税全部下划方式有利于缓解地方财政压力,增量分享有利于调节地方财力均衡但一定程度上存在区域间马太效应。基于此,提出消费税改革、均衡地方财力的相应对策。     

What makes green persuasion effective? Evidence from a community-financed sanitation program in Indonesia

Understanding when and where face-to-face communication affects pro-environmental decisions is important for policymakers. We study a data set collected in a solicitation project intended to increase participation in a community-financed waste collection program in Indonesia. Two types of messages are developed and randomly assigned to 748 households. In addition, solicitors are randomly assigned to a control group or one of two treatment groups, and these groups are shuffled further midway through the project. These two orthogonal randomizations allow us to assess the impact of a combination of messages, solicitors and households. We find that the “help the children” message increases the probability of participation for households with a young child. Solicitor personality is associated with immediate participation but becomes nonsignificant after three months. Furthermore, a household is more likely to participate if a solicitor knows the respondent personally. These results suggest that, at least in the short term, important factors in encouraging behavioral changes include not only the contents of messages but also the type of sender of such messages. This paper highlights the possible impact of targeting and content-sender-receiver matching when persuasive communication is used as an environmental policy instrument.     

农业水费自收是淮安市发展水商品经济的必然要求

结合淮安市的农业水费收缴情况，从水商品的角度阐述淮安市水利工程供水的运行模式，结合目前供水体制改革，提出农业水费由委托代收改为由水利部门自收的建议。