企业购并的税收筹划

在公司购并和重组时,税收筹划有着重要的意义,通过统筹考虑、全面权衡,制订合理筹划方案,既能降低企业税负,又能提高企业整体价值。制订方案时要重点关注需缴纳税费、亏损承继结转、支付方式、合并费用扣除等方面。     

电镀污泥资源化处理技术综述

电镀污泥性质复杂且含有多种有价重金属元素,是近年来国内外固体废物行业研究热点。对电镀污泥的来源及特点及目前国内外电镀污泥中有价金属的回收技术及电镀污泥稳定化高值化处理技术进行了系统的分析综述。指出电镀污泥产业化,规模化处理和增值利用是发展方向。     

地勘单位转制后税务风险识别与控制

结合“减税降费”的政策背景,以陕西省某转制地勘单位为例,引入风险控制相关理论并应用层次分析法,构建了税务风险评估指标体系,对转制地勘单位面临的税务风险进行了识别、分析、评估。研究结果表明:针对不同的税收类型,应着重关注不同方面的风险,排序前6位的风险依次为企业所得税扣除类风险、增值税决策环节风险、增值税销售环节风险、房产税计税依据风险、企业所得税税收优惠类风险、增值税采购环节风险;并对上述风险的控制机制进行了分析,从企业管控、政策优化两方面分别提出了相关对策和建议。     

增值尿素的发展现状及思考

综述了国内近期硫包衣尿素、多肽尿素、腐植酸尿素等7种增值尿素的科研开发及应用概况,并对我国增值尿素肥料产业未来的发展提出了建议。     

Economic comparison between coal-fired and liquefied natural gas combined cycle power plants considering carbon tax: Korean case

Economic growth is main cause of environmental pollution and has been identified as a big threat to sustainable development. Considering the enormous role of electricity in the national economy, it is essential to study the effect of environmental regulations on the electricity sector. This paper aims at making an economic analysis of Korea's power plant utilities by comparing electricity generation costs from coal-fired power plants and liquefied natural gas (LNG) combined cycle power plants with environmental consideration. In this study, the levelized generation cost method (LGCM) is used for comparing economic analysis of power plant utilities. Among the many pollutants discharged during electricity generation, this study principally deals with control costs related only to CO₂ and NO₂, since the control costs of SO₂ and total suspended particulates (TSP) are already included in the construction cost of utilities. The cost of generating electricity in a coal-fired power plant is compared with such cost in a LNG combined cycle power plant. Moreover, a sensitivity analysis with computer simulation is performed according to fuel price, interest rates and carbon tax. In each case, these results can help in deciding which utility is economically justified in the circumstances of environmental regulations.     

论东北三省试点企业固定资产核算之异同

国家为鼓励东北三省老工业基地进行固定资产投资，鼓励进行设备更新改造建设，国家财政部、税务总局给予了一系列优惠政策，谈谈对这些优惠政的理解。     

基于支持向量机的税收预测模型的研究

针对税收收入预测不稳定,非线性、动态开放性的特点,提出了支持向量机(SVM)的税收收入预测方法,并将该方法用于某市国税系统的实际税收收入情况进行预测,和传统回归方法比较说明所提出的税收收入预测方法是可行和有效的.     

增值税转型及会计核算的变化

增值税改革是近年来财税最热点问题之一。增值税改革势在必行,但改革后又会给经济社会带来方方面面的影响,对会计的影响主要体现在固定资产的取得和固定资产的处置两方面。     

移动增值业务网络演进策略

本文对现有移动增值业务类型、网络架构进行分析,并根据业务特征及发展趋势对移动增值业务网络组网演进策略进行探讨,主要包括根据业务特征对网络进行分层,并根据逻辑、物理划分方式分别给出网络演进策略建议.     

Electricity tax subsidizing the R&D of emission-reducing technology: The double dividend effect under FIT regime

The increasing attention paid to the problem of climate changes and the issue of sustainable development have led some studies to concentrate on the mitigation of energy depletion and environmental pollution through a tax policy. This paper employs the Stackelberg game model and numerical analysis to examine the double dividend effect in Taiwan’s electricity market by taking into account the neutrality of electricity tax revenue. According to our estimation, the appropriate scale of the electricity tax rate is NT$5.3105 per kW h. At this tax rate, the double dividend effect does exist and social welfare hits the maximum. The double dividend effect does not exist as long as the electricity tax rate is over the appropriate scale of the electricity tax rate.