Quantitative Change of Cultivated Land Based on the Current System of Finance and Taxation

The quantitative change in cultivated land resources is affected by many factors, which include population increase and fixed asset investments. The system of finance and taxation, which is the deep cause affecting the quantitative change in cultivated land resources in China is discussed in this article. From the quantitative and mechanism analysis, the quantitative change in cultivated land resources is affected by the current system of finance and taxation in both a positive and passive manner. As a whole, it is negative as far as protection of cultivated land resources is concerned. The result of the quantitative analysis verifies that the current finance and taxation system has an effect on the quantitative change in cultivated land resources. The article presents some suggestions: add financial budget revenue of the local government, distribute the land transfer rent reasonably, and make use of the land transfer rent to improve people's standard of living,     

促进循环经济发展的财政政策研究

循环经济作为一种全新的经济发展模式，是世界也是我国未来发展的必然选择。我国现行的财政政策对促进循环经济发展具有一定的局限性：①保护和治理生态环境的财政投入相对于需求严重不足；②环保投资使用效率低下；③现行税收措施对环境保护的作用力度有限；④现行排污收费制度存在问题；⑤缺乏环境保护税种；⑥现行自然资源税存在性质定位不合适、征收范围过窄、计税依据不合理、单位税额过低等问题。为此，从财政支出政策和财政收入政策两方面提出了促进循环经济发展的路径选择。     

一种部分碳税机制的经济分析

基于目前全球气候变化谈判的困境提出一种部分碳税机制,这种机制与1997年12月缔约国大会第三次会议所形成的京都议定书第12条确立的清洁发展机制（CDM）的雏形清洁发展基金（CDF）有相似的特征,即要求附件Ｉ缔约方为实现公约的目的和体现公约有区别的责任原则,通过实行统一的税收机制并将税收收入转移到发展中国家作为他们在历史过程中过多排放温室气体的自然债务的补偿     

环境财税政策的治污效应研究——基于区域和门槛效应视角

首先参照投入—产出比,利用环保财政投入占GDP比重与环境污染综合指数之比对各区域环境财政政策治污效应系数进行测算,按系数值域把中国30个省(市)分成两个区域,区域1包括北京、甘肃、贵州等19个省市,区域2包括上海、浙江、福建等11个省市。其次分析环境财政政策、环境税收政策和中国式环境分权的治污效应并分区检验,最后对中国式环境分权和经济发展水平的门槛效应进行实证检验。结果表明:环境财政政策治污效应显著,区域1财政政策取得了更好的治污效果,中国目前车船税、城市维护建设税、土地使用税、耕地占用税、资源税及排污费等"近似"环境税种总体治污效应不显著,中国式环境分权与污染物排放显著正相关,中国式环境分权和经济发展水平对财政政策的治污效应具有显著的门槛效应,当中国式环境分权度低于-0.164、经济发展水平低于4.174时,环境财政政策具有更好的治污效果。样本期内以中国式环境分权为门槛变量时,有安徽、广西等15%的观测值位于低门槛区域,以经济发展水平为门槛变量时,有贵州、云南等10%的观测值位于低门槛区域。中国目前的能源消费结构和工业结构是加剧环境污染的重要原因,城镇化和对外开放在一定程度上助推了高污染和高排放。鉴于此应加大环境保护财政支出,提升环保财政支出占GDP的比重,单独开征环境保护税种,中央政府适度地环境集权,全面提升环境质量。     

Is risk-sharing resource taxation in society's best interests if prices are log-normally distributed?

This paper contributes to our understanding of the perceived benefits for society of risk-sharing resource taxation. In the particular context of log-normally distributed prices a model is developed which enables comparison of risk-sharing resource taxation with an alternative in determining the overall return to society from auctioning an extraction lease. The main finding of the paper is a potential exception to the general preference for risk-sharing resource taxation if the bidding firms are effectively risk neutral. This exception is illustrated numerically in the context of the impact of increased price uncertainty, but it is shown not to be robust with respect to divergences from risk neutrality in the risk attitudes of firms. Consequently, it is concluded that the choice of risk-sharing resource taxation is likely to be in society's best interests, regardless of the probability distribution of prices.     

税收筹划在企业财务管理中的运用

随着经济的快速发展,提高经济效益成为企业生存和发展过程中至关重要的一项任务,而税金的普遍征收势必影响企业的利润形成,最终使投资者收益减少。如何使企业在合法的前提下,通过有效的安排减轻税收负担,就成了企业决策者和财务人员关注的问题。     

The influence of a voluntary fee in the consumption of plastic bags on supermarkets from Madeira Island (Portugal)

Since 2007, some supermarkets in Portugal have voluntarily abolished the free distribution of plastic bags, implementing a symbolic charge of €0.02 each at the same time that others still offer free plastic bags. This study assesses the influence of this voluntary measure on the reduction of plastic bags consumption, comparing clients from supermarkets that have adopted it with others who have free distribution. The reutilisation of bags reached 37% in supermarkets where customers pay a fee and was absent in supermarkets where plastic bags are free. Even the abstention of using bags, when clients buy only few products, is significantly higher in supermarkets where there are charges for plastic bags. The 2 cents charged has also induced a significant increase in optimal use of plastic bags since 52% of clients that pay for plastic bags use them so they are almost full, but only 17% do the same when they are free. Taken together, the different effects of charging for plastic bags represents a potential reduction of 64%. A mandatory tax on plastic bags is an important measure to reduce substantially the number of plastic bags consumed and to improve sustainability through the reduction of environmental, economic and social costs of pollution and waste management.     

关于对烟花爆竹行业开征环境税问题探讨研究

如今燃放烟花爆竹所带来的环境问题已经日益明显,特别是对环境空气质量的影响。在当今雾霾笼罩的大氛围下,对烟花爆竹的生产和销售、消费领域采取适当环境经济手段来调控(如征收环境税)就显得很有必要,这在一定程度上可以控制烟花爆竹的消费量,减少燃放烟花爆竹所造成的环境外部性。同时用征收来的环境税对研发采用环保药剂、先进技术的企业进行补贴、奖励,或者对于这些企业给予一定的环境税优惠,可以引导烟花爆竹产业朝着更加健康的方向发展。     

促进循环经济发展的税收对策

循环经济是一种全新的经济模式，它关注的是资源减量、循环及再利用的问题。通过对国外为实现循环型经济所采取的税收政策的比较，分析我国目前在该领域采取的措施和存在的问题。并根据我国的实际情况，提出了促进发展循环经济的税收对策。     

保护环境 共建我们的家园

随着人类社会的进步,经济文明的发展,全球的环境问题日益严重,建设绿色的家园成为全世界人民的迫切愿望和各国政府的责任。我国作为一个发展大国,如何保护环境,解决环境污染问题,笔者认为解决环境问题的基本思路是首先政府要转变观念,通过立法、税收等强制性手段来保护环境,通过技术创新来解决环保中的技术问题,将环境污染的程度降到最低。