基于多协议网关的短信增值业务系统的研究与设计

在竞争激烈的移动增值业务领域中，业务提供商为了快速占领市场，一套稳定的和有效的业务运行系统是不可缺少的。根据国内各大电信运营商的短信网关接口协议的特点，设计出一套能够支持不同短信网关接口协议的短消息增值业务系统模型，并对该模型的系统架构和优越性进行分析。     

西方发达国家环境税制的立法及对我国的启示

环境税已成为西方发达国家环境保护的一种重要的经济手段,通过介绍有代表性的丹麦、荷兰和美国等西方发达国家环境税制的立法状况,从立法指导思想、立法原则和立法内容上得出了构建我国环境税制的几点启示.     

论我国个人所得税的现状与改革

个人所得税自开征以来，其收入逐年增长。但在迅速发展背后，也暴露出不少弊端。其主要原因是税制本身的缺陷和征管的乏力。因此，改革和完善个人所得税，主要是从完善税制本身和加强，征管两方面人手，真正发挥个人所得税的调节和收入作用。     

从农村税费改革看农业税制体系的重构--兼论农村税费改革对淮安市农村经济发展的影响

农村税费改革，是新中国成立以来中国农村继土地改革、实行家庭联产承包经营之后的又一次重大改革．按照全省统一部署，淮安市于2001年初全面开展了改革工作。经过一年多的改革实践，取得了明显的效果，但在改革中也暴露出不少矛盾和问题。要真正解决农村问题、减轻农民负担，仅靠农村税费改革是不够的，还需要重构农业税税制体系。     

用Excel计算工资个人所得税

Excel是一种很常见而且功能又很强大的计算机办公软件，利用它的自动计算和复制功能配合IF函数的使用，使计算个人所得税及个人所得税补缴部分变得既准确又高效。     

关于税收筹划的理论探讨及对策

税收筹划是市场经济的产物,是筹划者为获取整体经济利益,在合理合法的基础上进行的一项复杂的经济管理活动。由于筹划的合理合法,税收筹划应是纳税人的一项基本权利,我国政府就应明确对税收筹划的认可态度,以支持我国税收筹划业的发展。同时,纳税人及其代理人在做税收筹划实务时,应掌握科学的税收筹划方法,在法律界定的范围内,要注意从整体利益出发来安排税收筹划。     

对建立社会保障税制的思考

社会保障税是现代社会保障制度实施的主要资金来源，同时，也是当今世界各国所得税体系中的一个重要组成部分。现就我国社会保障制度的现状及其存在的问题，提出了构建我国社会保障税的设计方案。     

硫精矿售价与运费中的合理避税

企业的效益是企业生存与发展的基础。本文介绍了一种财务处理方法 ,将硫精矿销售价格与运费分离核算以合理避税 ,为企业增加经济效益     

The role of biomass in US industrial interfuel substitution

The role of biomass in US industrial interfuel substitution in the industrial sector has typically been analyzed using data for the four traditional fuels of coal, oil, electricity and natural gas. However, the use of biomass as an industrial fuel in the US has grown, and now exceeds that of coal. Using data from 1960 to 2011, interfuel substitution in the US industrial sector is modeled with a dynamic linear logit model which includes biomass alongside the other four traditional fuels. Adding biomass to the model reduces somewhat the estimated own-price and cross-price elasticities for the other four fuels, while revealing that biomass and natural gas are substitute fuels. This implies that previous studies excluding biomass may have overestimated the potential for interfuel substitution, giving policy makers an inaccurate impression of the ability of carbon taxes or other environmental regulation to reduce greenhouse gas (GHG) emissions.     

Towards a low carbon growth in Mexico: Is a double dividend possible? A dynamic general equilibrium assessment

This paper simulates the medium- and long-term impact of proposed and expected energy policy on the environment and on the Mexican economy. The analysis has been conducted with a Multi-sector Macroeconomic Model for the Evaluation of Environmental and Energy policy (Three-ME). This model is well suited for policy assessment purposes in the context of developing economies as it indicates the transitional effects of policy intervention. Three-ME estimates the carbon tax required to meet emissions reduction targets within the Mexican “Climate Change Law”, and assesses alternative policy scenarios, each reflecting a different strategy for the recycling of tax revenues. With no compensation, the taxation policy would reduce CO₂ emissions by more than 75% by 2050 with respect to Business as Usual (BAU), but at high economic costs. Under full redistribution of carbon tax revenues, a double dividend arises: the policy appears beneficial both in terms of GDP and CO₂ emissions reduction.