停止再生资源增值税退税政策对回收行业的影响及政策建议

再生资源回收企业增值税退税政策的停止执行,使企业税负提高,企业生存面临考验。分析了停止退税政策给再生资源行业及国民经济带来的影响,并对如何促进回收行业健康有序发展提出具体政策建议。     

关于再生资源增值税新政策实施带来的问题及建议

2009年1月1日,再生资源行业开始实行新的税收政策.论述了新税收政策出台的背景和意义,以及新税收政策的实施给再生资源行业带来的问题和影响,并对如何完善新的再生资源增值税政策提出建议.     

停止退税对废钢铁市场的影响

论述了我国现行"再生资源增值税政策"的法规主体及其演变过程;分析了现行税收政策的施法效果及良好预期,以及停止退税对废钢铁市场的正面和负面影响;对2011年我国废钢铁供需市场进行预测,并提出政策层面的立法建议.     

再生资源增值税新政策对回收和利废企业的影响及建议

再生资源增值税新政策的实施,给再生资源回收和利废企业造成较大冲击,结合玉环县再生资源回收经营和利废企业的实际情况,分析了新税收政策实施后行业存在的主要问题,并提出应对建议。     

再生资源回收行业经营现状及政策建议

在充分调研的基础上，分析阐述了再生资源回收行业新税收政策实施一年来，对再生资源回收行业产生的巨大影响。为促进行业健康发展，提出了完善再生资源回收行业税收政策的建议。     

再生资源增值税政策存在的问题及调整建议

再生资源增值税政策实施两年来,对再生资源回收行业和以再生资源为原料的利废行业影响很大,有待于进一步调整和完善。指出现行再生资源增值税政策存在的问题及对行业的影响,并提出具体的调整建议。     

再生资源增值税带给再生有色金属行业的影响及建议

再生资源增值税政策的实施,对再生资源行业影响很大。归纳了目前再生资源增值税政策带给再生有色金属行业的影响和问题,并针对这些问题,提出改进措施。     

我国再生资源回收行业税收政策剖析

现行再生资源回收行业税收政策，自2011年起已经实施3年多，对回收行业产生重大影响。行业对税收政策有各种看法和议论，政府主管部委也在加紧调研税收政策的得与失。本文作者对回收行业税收政策演变以及影响作出分析，这仅仅是一家之言，贡献给行业同仁参考，也欢迎同仁批评。     

善待废旧物资经营企业--试谈当前再生资源税收管理及其它

再生资源行业是涉及节约资源、能源、环境保护、建设节约型社会的一项重要行业.是资源综合利用、发展循环经济、构建和谐社会必不可少的利在当代、功在千秋的事业.因此,党和国家历来都很重视,并在税收政策上予以优惠,近两年来还实行了免征增值税,这对该行业的发展和促进资源综合利用起到了极积的、卓有成效的作用,这是众所周知的.     

再生资源行业发展遭遇历史寒冬

自2011年1月1日起,国家对再生资源回收行业取消退税优惠政策,高额税负给回收企业生存带来严峻挑战。建议国家适时调整现行政策,以维持和促进再生资源行业的健康、有序发展。     

Note From the Publisher and the Editor-in-Chief

Water, Air, &; Soil Pollution: Focus -     

Adapting the Speciation of the VOCs Emission Inventory in the Greater Athens Area

An adaptation procedure of a new emission inventory of theGreater Athens Area is attempted, based on a sensitivityanalysis on the treatment of the VOC emissions. Throughthis procedure the impact that a more detailed treatment ofthe VOCs emissions might have on the atmospheric chemistrysimulations, is examined. For this analysis three differentchemical mechanisms were applied for two differentlocations (urban and city plume) with different VOC andNO_x mixture characteristics. Finally, this studyrecommends new carbon fractions, reflecting the localconditions in Athens basin.     

落实工作任务 推进农业再生资源利用工作

农业再生资源是再生资源的一个特殊而重要的组成部分,开展农业再生资源回收利用是再生资源产业向新领域的拓展,是助农增收、为"三农"服务的有效途径,是事关新农村建设的重要课题。本刊根据2009年12月18日中再生协会农业再生资源利用专业委员会成立大会暨2009年海峡两岸农业再生资源综合利用研讨会上的相关资料,刊发一组领导讲话,以使读者了解和认识实施农业再生资源回收利用的现实背景和重大意义。     

Oil Spill Modeling towards the Close of the 20th Century: Overview of the State of the Art

The state-of-the-art in oil spill modeling is summarized, focusing primarily on the years from 1990 to the present. All models seek to describe the key physical and chemical processes that transport and weather the oil on and in the sea. Current insights into the mechanisms of these processes and the availability of algorithms for describing and predicting process rates are discussed. Advances are noted in the areas of advection, spreading, evaporation, dispersion, emulsification, and interactions with ice and shorelines. Knowledge of the relationship between oil properties, and oil weathering and fate, and the development of models for the evaluation of oil spill response strategies are summarized. Specific models are used as examples where appropriate. Future directions in these and other areas are indicated     

On the Methods for the Delimitation of Seasons

It is well known that air pollution is one of the major factors affecting human health and the activities in a town. Among the various air pollutants an interesting one, especially for sunny climates, is the reactive O₃. O₃ varies significantly through the year; it is therefore very important to know the onset and the duration of the warm period of the year since at that time O₃ concentrations increase significantly. In this work, an attempt was made to determine the onset of warm season of the year as well as its duration in various sites located in Northeastern Mediterranean. For this purpose, a fuzzy clustering method is used. The method was applied on the isobaric thickness between 1000 and 500 hPa for the period from 1974 to 1997. The results were compared to conventional methods based on synoptic classification and were found to be in good agreement.     

欧盟包装废物管理和总体产生特性分析

欧盟旱在1994年就颁布了包装和包装废物的指令，提出了包装废物管理的目标和管理内容，要求各成员国采取积极的经济和法律措施，建立自由流通的公平市场秩序。通过研究评估表明，包装和包装废物指令的实施产生了多方面的积极影响。统计数据表明，历年包装废物回收总量平稳增加，处置量平稳下降，单位GDP产值产生包装废物的系数基本保持稳定，但各国包装废物人均产生量存在较大差异。     

Comparative Thermodynamic Study on the Contribution of the Autocondensation and Copolymerization Reactions for the Tannins of the Subspecies of Acacia nilotica

Autocondensation and copolymerization reactions of the Acacia nilotica subspecies tomentosa (Ant) and the subspecies adansonii (Ana) tannins extracts solutions have been studied at several pH values by thermomechanical analyzer. Results of chemical analysis of these tannins revealed that the studied tannins, Ant and Ana contained high percentages of extractable tannins (54 and 57 %) for and polyphenolic materials (78 and 80 %) respectively. Different hardeners such as paraformaldehyde, Urea and pMDI were added at different ratios and their polycondensation reactions was studied and compared with their autocondensation ones. The aim was to evaluate the tannins suitability for the production of commercially and technically viable tannin adhesives with reduced Formaldehyde emission for wood products and to study the interference between the autocondensation and the copolymerization reaction. The obtained results of autocondensation reaction for both of the tannins studied showed that the best Young’s modulus values for Ant (3,500 and 2,750 MPa) and Ana (2,650 and 2,620 MPa) were obtained at pH 5 and 7. The Young’s modulus values obtained by the tannins Ant were higher than those achieved by Ana. This indicates that the Ant is more reactive than Ana. These results were also in line with results achieved by the gel time for both of the tannins. Gel time results indicate that the reactivity of both tannins increased towards alkalinity with Ana being more reactive at alkaline pH. Addition of 8 % of paraformaldehyde was adversely affecting the autocondensation reactions, as the best Young’s modulus values were achieved at pH 4 for Ant tannins. As for Ana the higher Young’s modulus values (2,000 and 2,310 MPa) were achieved at pH 5 and 7. This indicates that autocondensation reaction was contributed to the final network of the copolymerization reaction. When smaller ratio of paraformaldehyde and Urea (5 %) was added to Ant tannins it favors the autocondensation reaction and the best Young’s modulus values were obtained at pH 5 and 7. Addition of pMDI (10–30 %) was found to decrease the temperature of copolymerization and the obtained Young’s modulus values by Ant were lower than those obtained by autocodensation reaction. Best Young’ modulus values were obtained by Ant at pH 5 and 7. Ana gave the best Young’s modulus values at pH 4 and 5 indicating that the autocondensation appears to depress the copolymerization reactions. The obtained results by both reactions were very important from technical and economical point of view as they concluded that it is very possible to produce adhesives system with zero emission depending on the tannins autocondensation reaction and pH values. Reduction of formaldehyde emission was also possible upon addition of smaller amount of paraformaldehyde and Urea.     

日本包装废物管理体系和产生特性分析

介绍了日本的资源循环法律体系和促进容器包装分类回收和再商品化的法律和有关方针，介绍了日本容器和包装的管理体制和主要措施，以及各类包装废物回收利用状况和特点。