Green Tax Reforms and Computational Economics A Do-it-yourself Approach

The double or even triple dividend hypothesis of green tax reforms has beena major issue of dispute in both the scientific community and the politicalarena during the last decade. Theoretical analysis has provided a number ofimportant qualitative insights to the debate but lacks of actual policyrelevance due to very restrictive assumptions. Applied research that takes thestep from stylized analytical to complex numerical models usually comes as ablackbox to non-expert modelers. This paper aims at bridging the gap betweenstylized theoretical work and numerical analysis. We develop a flexible,interactive simulation model which is accessible underhttp://brw.zew.de. Users can specify their own green tax reforms andevaluate the induced economic and environmental effects. Based on illustrativesimulations, we demonstrate the usefulness of our do-it-yourself approach fora better understanding of the double (triple) dividend hypothesis.     

增值税发票抵扣联移动认证系统的研究

无线通信技术和无线通信终端设备的发展为增值税发票抵扣联移动认证系统的研发提供了技术支持。文章从企业的实际需求为设计出发点,选择Visual Studio2005之C#作为本系统开发环境,综合利用微软移动通信技术(Microsoft Windows Mobile)和汉字设别技术,研发了增值税发票抵扣联移动认证系统。该系统通过"取得增值税专用发票→文字识别→无线认证→认证结果接收"等流程实现了增值税发票抵扣联的移动认证。     

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。     

森林生态税收体系研究现状

由于森林生态系统具有正的外部性,对其生态效益进行补偿就成为必须要考虑的问题。森林生态税作为一种为森林生态效益补偿筹集资金的手段,在发达国家已经有着不错的实施效果,而在我国基本上还处于空白。本文回顾了国内外对于森林生态税收体系的研究进展,比较了国内外在这一领域研究的异同,提出了在我国进行森林生态税研究的一些建议和看法。     

我国个人所得税功能定位问题的思考

2009年我国税改的主基调是结构性减税,对于个人所得税改革的研究成为各界普遍关注的焦点之一。文章旨在探讨个税改革的一个前提性问题,即:我国个税的功能定位问题。文章借鉴西方经验,结合我国实际认为,现阶段个税成为我国税收体系主体税种的条件尚不具备,因此,目前我国个税应以调节收入分配功能优先。     

新增值税下企业的运费筹划及运输模式的选择

作为现代企业运输的主要模式,自营运输和第三方运输在计税上存在差异。由于不同运输模式下企业税后净利存在差异,企业可以通过寻求净利润平衡点选择合适的运输模式。在选择运输模式时,企业应注意财务利益最大化的目标、税收政策的变动、企业购销货物的品种以及第三方运输企业的资质等因素的影响。     

论自备电厂的价税导向政策

自备电厂在能源供给中占有特殊的地位,其存在和壮大既有我国宏观市场经济发展的背景,也有微观企业逐利行为的影响。文章着重从充分发挥价格财税杠杆作用,及时传导电价信号的角度出发,梳理目前自备电厂在节能减排、环保电价、税费政策执行等方面存在的问题,剖析成因,提出以价值导向为核心的解决思路,以期为促进自备电厂的健康发展提出有益的意见和建议。     

The Battle Over E-commerce Sales Taxes Heats Up

The inability of states to collect sales taxes from online vendors is a salient issue during the current economic decline. Further, brick and mortar retailers, who must charge customers sales tax, have pushed for legislation requiring online vendors to also do so. States have enacted legislation requiring online vendors, such as Amazon.com LLC, to collect and pay these taxes. In this article the authors describe the issue and make recommendations for resolution.     

基于投资的可持续能源税收政策决策模型

为提高能源资源利用效率,科学确定最优节能减排目标及为实现目标所采取的能源税收政策方案,建立了中国可持续能源税收政策决策模型.模型以系统动力学方法为基础,考虑能源价格、利率、能源税率、能源削减边际成本等因素对节能项目投资愿意的影响,着重研究国家能源财经税收政策对能源战略目标的支持作用.研究表明:以中国交通用能为对象,在确定2005-2020年间5%年度最优节能指标后,相应能源税率从2005年的28%提高到2011年的40%,并逐渐回落至2020年的33%;交通崩能消费总量,相应CO2排放量和含税原油价格分别从2005年的120Mt、364.57Mt和611.78USD/t提高到2020年的321.8Mt、977.78Mt和1533.99USD/t.结论对于设计未来可持续的能源财经与税收政策具有指导意义.     

Impact of a simple load balancing approach and an incentive-based scheme on MANET performance

Most reactive mobile ad hoc network (MANET) routing protocols such as AODV and DSR do not perform search for new routes until the network topology changes. But, low node mobility does not affect the MANET connectivity and the same routes may be used for a long time. This may cause concentration of traffic on few mobile stations (MSs), which results in congestion and hence longer end-to-end delay. In addition, continuous use of MSs may cause their battery power to get exhausted rapidly. Expiration of MS energy causes disruption of connections traversing through the MSs and could generate many simultaneous new routing requests. Therefore, we propose a load balancing approach called Simple Load Balancing Approach (SLBA), which can be transparently added to any current reactive routing protocol such as AODV and DSR. SLBA minimizes the traffic concentration by allowing each MS to drop RREQ or to give up packet forwarding depending on its own traffic load. Meanwhile, MSs may deliberately give up forwarding packets to save their own energy. For encouraging MSs to volunteer in forwarding packets, we introduce a reward scheme for packet forwarding, named Protocol-Independent Fairness Algorithm (PIFA). We compare the performance of AODV and DSR with and without SLBA and PIFA. Simulation results indicate that SLBA can distribute traffic very well and improve the MANET performance. PIFA is also observed to prevent MANET partitioning and any performance degradation due to selfish nodes.