税收电子数据分析在煤炭企业税源管理工作中的研究与实践

随着信息技术的不断发展,利用先进技术成果挖掘和提炼税收电子数据信息,深化数据分析,为税源管理特别是重点税源管理工作服务,已经成为了现代税收发展的潮流。它是信息管税、风险控制的重要组成部分,也是各级税务机关、专家和学者在税源管理方面面临的重要课题之一。以朔州市国家税务局煤炭企业税收管理信息系统建设为背景,研究税收数据分析在税源管理工作中作用和意义。     

基于银税联网的税费代收系统

介绍了一个基于银税联网的税费代收系统的设计。     

Tiebout模型的一类变形及其理论诠释

以往文献中的Tiebout模型假设不考虑对就业机会的限制,所有人都靠股息来维持生活,即社区居民收入具有同质性,但此假设的限制性过强而不具有现实性。在该模型的基础上,放松这条假设,将其改为社区居民收入具有异质性,在此条件下研究地方公共产品的供给问题,建立了一个Tiebout的改进模型,并与原模型进行了比较,得出了社区达到均衡的条件以及达到均衡后社区的结构特征上有别于Tiebout原模型的结论。     

Public acceptance for environmental taxes: Self-interest,environmental and distributional concerns

While strongly recommended by economists, it has often been politically difficult to impose taxes on externalities. There is a substantial literature on public attitudes towards environmental taxes. There has, however, been few comprehensive attempts to understand attitudes towards environmental taxes.     

When do increasing carbon taxes accelerate global warming? A note on the green paradox

The “green paradox” by Hans–Werner Sinn suggests that increasing resource taxes accelerate global warming because resource owners increase near-term extraction in fear of higher future taxation. In this note we show that this effect does only occur for the specific set of carbon taxes that increase at a rate higher than the effective discount rate of the resource owners. We calculate a critical initial value for the carbon tax that leads to a decreased cumulative consumption over the entire (infinite) time horizon. Applying our formal findings to carbon taxes for several mitigation targets, we conclude that there is a low risk of a green paradox in case the regulator implements and commits to a permanently mal-adjusted tax. This remaining risk can be avoided by emissions trading scheme as suggested by Sinn—as long as the emission caps are set appropriately and the intertemporal permit market works correctly.     

Can land use regulations and taxes help mitigate vehicular CO2 emissions? An empirical study of Japanese cities

This study advocates a multi-dimensional urban planning strategy to help combat climate change under local—and not national—policies. However, the literature does not provide adequate guidance to local governments seeking to enhance urbanization and in turn reduce vehicular carbon dioxide (CO₂) emissions. Therefore, this study sheds light on the effects of the following four urban planning instruments on vehicular CO₂ emissions: urbanization promoting areas, urbanization control areas, urban planning taxes and property taxes. Using Japanese city-level data from 1990 to 2010, we find that the two urbanization area planning instruments and the urban planning taxes help lower emissions by increasing population density in low-density cities and that property taxes help reduce emissions in high-density cities. However, the increased population density associated with these instruments can lead to other negative outcomes, including increased traffic accidents, increased crime and a decrease in the facility condition index. City governments should consider complementary policies to mitigate such negative outcomes when employing planning instruments aiming to increase population density.     

试论电子商务环境下企业面临的机遇和挑战

旨在揭示“电子商务革命”过程中,不断出现以及可能在未来出现的商务和税收问题。要成功参与电子商务“革命”,要求的不仅仅是技术而且包括商务战略、过程和人员,这几者之间的关系是相辅相成的,所以,一个组织必须被定位成一个整体。     

企业效益影响因素和获利能力的分析评价方法研究

阐述了影响企业效益因素重要程度的 D 值分析法.对企业获利能力建立了多元线性回归分析模型,尝试性地作了评价方法的阐述.     

论推广税务代理

就我国税务代理的情况，存在的问题进行了探讨，以寻求适合于我国经济发展的解决途径。     

税收在锰都壮大

重庆市秀山县国税局通过健全优化纳税服务机制，严格落实优惠政策，改善了秀山县的投资环境。通过加强税收管理、整顿税收秩序，促进了企业间的公平竞争，产业结构的调整使秀山县税收呈现出跳跃式飙升。