水资源定价方法与实践研究Ⅱ—海河流域水价探析

以水资源价值内涵分析为基础，开展水资源定价理论与实践研究。提出水资源供给价格应包括水资源费、供给成本和水环境补偿税，水资源需求价格通过产业用水经济价值确定，供给价格和需求价格共同作用决定水资源市场价格，在非市场化体系中通过影子价格评价水资源价值，依据水价构成及平衡关系，确定了水资源费的定量评价方法；利用投入产出分析技术构建简化的CGE模型，结合多种评价方法对水资源影子价格、水经济价值、水资源费、供给成本和水环境补偿税分别进行了定量评价，为水价形成机制提供了理论基础，为水资源定价标准提供了方法和实践支撑。研究成果对实行最严格的水资源管理制度、完善水价定价机制、促进利用价格杠杆调控水资源分配具有重要的现实意义。     

关于建筑安装工程中营业税的解析

根据营业税暂行条例及其实施细则的相关规定和有关权威人士的讲解，对总包、分包与再分包的涉税问题，建筑安装设备的营业税问题以及建筑安装工程中甲供设备和材料的营业税问题作了整理分析，以减少涉税风险。     

Impacts of CO2 emission constraints on technology selection and energy resources for power generation in Bangladesh

This paper examines the impacts of CO₂ emission reduction target and carbon tax on future technologies selection and energy use in Bangladesh power sector during 2005–2035. The analyses are based on a long-term energy system model of Bangladesh using the MARKAL framework. The analysis shows that Bangladesh will not be able to meet the future energy demand without importing energy. However, alternative policies on CO₂ emission constraints reduce the burden of imported fuel, improve energy security and reduce environmental impacts. The results show that the introduction of the CO₂ emission reduction targets and carbon taxes directly affect the shift of technologies from high carbon content fossil-based to low carbon content fossil-based and clean renewable energy-based technologies compared to the base scenario. With the cumulative CO₂ emission reduction target of 10–20% and carbon tax of 2500 Taka/ton, the cumulative net energy imports during 2005–2035 would be reduced in the range of 39–65% and 37%, respectively, compared to the base scenario emission level. The total primary energy requirement would be reduced in the range of 4.5–22.3% in the CO₂ emission reduction targets and carbon tax 2500 Taka/ton scenarios and the primary energy supply system would be diversified compared to the base scenario.     

简析施工企业的税务筹划

探讨了施工企业如何有效进行税务管理,围绕企业所得税法,阐述了在遵守国家税法、不损害国家利益的前提下,通过合理筹划,实现税负最低的方法和技巧,包括调整好纳税身份、利用好税前抵扣政策、享受税收优惠政策、避免税收违法等几方面,以指导企业更好地创造效益,从而不断向前发展。     

A multi-level model-driven regime for value-added tax compliance in ERP systems

As the economy becomes global and ICT-reliant, approaches practiced in enterprise software product development and enterprise resource planning (ERP) system implementation must cope with increasingly complex situations induced by contemporary supply chain and regulations. Compliance with regulations in the market is one aspect of the requirements that enterprise software must meet. Recent research of KPMG IT Advisory has confirmed that where little attention is being paid to the value-added tax (VAT) issues during large ERP projects, there is a higher VAT-risk exposure. In a design-oriented approach, we first identify the stakeholders and their interests in the VAT compliance of ERP systems. Enterprise architecture (EA) and model driven engineering in a multi-level perspective serve as the source of solution patterns. The efficient solution of compliance problems builds upon stakeholders utilizing a set of interdependent models and methods that are suitably allocated to the public and proprietary domains.     

试论企业纳税筹划

阐述了企业纳税筹划的含义、企业进行纳税筹划的必要性以及如何进行纳税筹划,并结合有关案例进行了简要分析。     

个人所得税与消费税改革所带来的社会效应

从个人所得税与消费税的角度来分析对社会福利的影响,两个税种税收免征额和税率的变动直接与社会福利的大小有着密切地联系,同时又引进消费者效益变动来更加进一步说明个人福利变动。     

Btu tax as a revenue option: Its impact on agriculture in the USA

The paper investigates the impact of the imposition of a broadly based energy tax on the US economy in general and the agricultural sectors in particular. The analytical approach used in the analysis consisted of a general equilibrium model composed of 12 producing sectors, 13 consuming sectors, six household categories, classified by income, and the government. The effects of a 10 cents per million Btu tax on energy on prices and quantities are examined. The results are revealing. For example, a 10 cents per million Btu tax on energy imposed at the point of production would result in lower output by the producing sectors (by about $9.154 billion), an increase in the consumption of goods and services (by about $20.292 billion), and a reduction in welfare (by about $4.30 billion). The government would realize an increase in revenue of about $6.356 billion. If the Btu tax were imposed at the point of consumption, there would be lower output by the producing sectors (by about $5.88 billion), an expansion in the consumption of goods and services (by about $19.830 billion), and a reduction in welfare (by about $7.066 billion). The government would realize an increase in revenue of $6.688 billion. The agricultural sectors would be minimally impacted. For example, if a 10 cents per million Btu tax were imposed at the point of production, output in the program crops sector would rise (by $8.3 million), output in the livestock sector would decline (by $83 million), output in the all-other-agriculture-commodities sector would be reduced (by $118 million), and output in the forestry sector would rise (by $34.7 million). If the Btu tax were imposed at the point of consumption, output in the program crops sector would fall (by $38 million), output in the livestock sector would decline (by $42 million), output in the all other agriculture commodities sector would be reduced (by $94 million), and output in the forestry sector would rise (by $221 million).     

对环境污染问题解决的博弈分析

借助于哈丁关于环境资源过度使用的博弈分析模型，讨论了征税可以解决环境资源过度使用问题，并从理论上给出一种税收政策，以保证环境资源在政府维护条件下的最优使用．     

下一代网络的业务模型和提供技术

文章在简要叙述业务驱动网络发展趋势的基础上,介绍了基于价值链的NGN业务商业模型和基于开放式分布计算的业务模型,详细分析了NGN的主要业务提供技术,并就NGN进一步的研究方向提出了看法.