发达国家的环境税及其借鉴

经过近40年的发展演变,目前发达国家的环境税主要包括大气污染税、水污染税、噪声税、固体废物税和垃圾税。发达国家环境税制的实施,表明了环境税制在促进经济、社会与自然协调发展中的积极作用,也为中国环境税体系的建立提供了可供参考的经验。     

房地产税收对第三产业经济发展影响的研究

采用定性与定量相结合的方法,分析现行房地产税纳税环节存在的问题;利用计量经济学软件Eviews6.0对第三产业经济发展与两大环节的主要税收进行相关性分析。研究发现,保有环节的税收与第三产业的经济发展呈正相关的关系,而流转环节的税收与第三产业的经济发展的相关性不显著。基于此,对我国房地产税制改革提出相关建议。     

碳排放标识制度初探

发展低碳经济已经成为全球的共识,需要各国人民的共同努力。文章提出的碳排放标识制度,将企业产品的单位碳排放按成本会计的原则进行核算后标识在产品上,便于消费者监督和挑选,也便于政府采取适宜的碳税征收政策去促进企业降低在产品制造和相关活动过程中所产生的碳排放,积极使用清洁能源和可再生能源、购买低碳的原料、降低资源消耗、采取碳固措施,最终实现低碳经济和可持续发展。     

实现我国承诺的2020年减排指标的设想

介绍气候变化的危害原因和我国能源利用效率与发达国家的差距,提出推进碳减排工作及发展低碳经济,以实现我国承诺的2020年减排指标的设想。     

汽车使用税费与城市空间发展的关联性研究——基于城市土地租金竞价函数的分析方法

根据单中心城市租金竞价函数的基本模型,通过引入机会成本的概念,由局部均衡分析扩展到一般均衡分析,对燃油税、交通拥挤区税、停车税三类代表性汽车使用税费如何通过影响交通成本,决定租金竞价,在一定条件下最终决定城市空间发展这一问题作了概念性的分析研究,通过对比得出了一些基本结论,以期为解决城市空间发展的实际问题提供思路。     

增值税转型对水电站、风电场、光伏电站的影响

增值税转型,是将中国实行的生产型增值税逐步转型为消费型增值税。在生产型增值税税制下,不允许扣除外购固定资产所含的已征增值税;而实行消费型增值税,允许扣除外购固定资产所含的增值税。文章通过案例分析增值税转型对水电站、风电场、光伏电站等可再生能源电站上网电价及企业税负的影响。     

Preliminary evaluation of the Section 1603 treasury grant program for renewable power projects in the United States

This article evaluates the first year of the Section 1603 Treasury cash grant program, which enables renewable power projects in the US to elect cash grants in lieu of the federal tax credits that are otherwise available. To date, the program has been heavily subscribed, particularly by wind power projects, which had received 86% of the nearly $2.6 billion in grants that had been disbursed as of March 1, 2010. As of that date, 6.2 GW of the 10 GW of new wind capacity installed in the US in 2009 had applied for grants in lieu of production tax credits. Roughly 2.4 GW of this wind capacity may not have otherwise been built in 2009 in the absence of the grant program; this 2.4 GW may have supported approximately 51,600 short-term full-time-equivalent (FTE) gross job-years in the US during the construction phase of these wind projects, and 3860 long-term FTE gross jobs during the operational phase. The program’s popularity stems from the significant economic value that it provides to renewable power projects, relative to the otherwise available tax credits. Although grants reward investment rather than efficient performance, this evaluation finds no evidence at this time of either widespread “gold-plating” or performance problems.     

我国企业税务风险管理探析

本文通过对企业税务风险存在的问题分析,构建适合我国企业税务风险管理体系,为企业进行税务风险管理提供借鉴。     

Modeling technological learning and its application for clean coal technologies in Japan

Estimating technological progress of emerging technologies such as renewables and clean coal technologies becomes important for designing low carbon energy systems in future and drawing effective energy policies. Learning curve is an analytical approach for describing the decline rate of cost and production caused by technological progress as well as learning. In the study, a bottom-up energy-economic model including an endogenous technological learning function has been designed. The model deals with technological learning in energy conversion technologies and its spillover effect. It is applied as a feasibility study of clean coal technologies such as IGCC (Integrated Coal Gasification Combined Cycle) and IGFC (Integrated Coal Gasification Fuel Cell System) in Japan. As the results of analysis, it is found that technological progress by learning has a positive impact on the penetration of clean coal technologies in the electricity market, and the learning model has a potential for assessing upcoming technologies in future.     

Impact of carbon tax on internal combustion engine size selection in a medium scale CHP system

Combined heat and power (CHP) systems due to their high efficiency compared to the conventional power generation systems have received considerable attention as they have less harmful impact on the environment. Recently, the serious concern with reducing the greenhouse gas emissions has focussed the attention on the possibility of a carbon tax in some countries. Here, we address the impact of such tax on the sizing and economics of a CHP system.