谈股权投资业务的税务与会计处理

对股权投资活动所涉及的非货币性交易业务，会计制度和税法都规定了不同的处理方法，本文试从非货币性交易的内涵、资产的计价方法、资产交易损益的确认与计量三个方面比较两者的差异。     

An infinite-horizon model of dynamic membership of international environmental agreements

Much of the literature on international environmental agreements (IEAs) uses static models, although most important transboundary pollution problems involve stock pollutants. The few papers that study IEAs using models of stock pollutants do not allow for the possibility that membership of the IEA may change endogenously over time. In this paper we analyse a simple infinite-horizon version of the static model of self-enforcing IEAs, in which damage costs increase with the stock of pollution, and countries decide each period whether to join an IEA. Using a quadratic approximation of the value function of the representative country we show that there exists a steady-state stock of pollution with corresponding steady-state IEA membership, and that as the stock rises towards steady state the IEA membership falls. Moreover, we find that the greater is the cost of damage, and hence the greater are the potential gains from cooperation, the smaller is the membership of a self-enforcing IEA.     

Role of Prices and Wealth in Consumer Demand for Bushmeat in Gabon, Central Africa

Abstract:  Unsustainable hunting of wildlife for food is often a more immediate and significant threat to the conservation of biological diversity in tropical forests than deforestation. Why people eat wildlife is debated. Some may eat bushmeat because they can afford it; others may eat it because it is familiar, traditional, confers prestige, tastes good, or adds variety. We completed a survey of 1208 rural and urban households in Gabon, Africa, in 2002–2003 to estimate the effect of wealth and prices on the consumption of wildlife and other sources of animal protein. Consumption of bushmeat, fish, chicken, and livestock increased with increasing household wealth, and as the price of these commodities rose, consumption declined. Although the prices of substitutes for bushmeat did not significantly, in statistical terms, influence bushmeat consumption, as the price of wildlife increased and its consumption fell, the consumption of fish rose, indicating that fish and bushmeat were dietary substitutes. Our results suggest that policy makers can use economic levers such as taxation or supply reduction through better law enforcement to change demand for wildlife. These measures will help to regulate unsustainable exploitation and reduce the risk of irreversible loss of large-bodied and slow-reproducing wildlife species. If policy makers focus solely on reducing the unsustainable consumption of wildlife, they may see adverse impacts on the exploitation of fish. Furthermore, policy makers must ensure that raising household wealth through development assistance does not result in undesirable impacts on the conservation status of wildlife and fish.     

中国和国际环境条约

文章介绍了中国在积极参与环保领域的国际合作中，先后批准加入的２１个重要的多边环境和签署的２１项双边环境协定，并回顾最近几年在履约方面的重要进展，主要包括臭氧层的保护、控制危险废物越境转移，保护生物多样性、防止全球气候变化等几个方面的工作，同时，也展望了今后我国在履约方面所面临的艰巨任务。     

经济新常态下外贸发展对我国碳排放的影响

选取灵活的单区域模型,运用实物产值比计算方法,选取日本为进口代表国并结合进口国GDP排放强度的修正方法,针对加工贸易产品占我国外贸总额约50%的特点,改进现有内涵排放测算方法.研究结果显示我国出口产品内涵排放得到了显著的改善,呈现碳排放与出口额脱钩的现象,进口产品内涵排放占比全国碳排放的比重维持在3～5%左右,“十二五”期间净出口内涵排放的总量和占比比“十一五”期间都有所降低,显示我国出口贸易政策调整作用正在显现.需要不断坚持优化进出口政策,尽早实现我国进出口产品内涵排放之间的平衡.投资增速的快速下降已经开始对产业结构产生影响,但中国未来需要进一步加速最终消费的增长以弥补投资下降所带来的需求不足,并鼓励服务业需求的发展.     

碳交易促进宁夏煤层气综合利用的研究

碳交易为煤层气利用提供了一条重要的市场化融资渠道。目前国际、国内碳市场均只有1个方法学适用于煤层气利用项目。我国共注册了84个煤层气利用CDM项目,年减排量3 577万t(CO_2当量),已有40个项目获得了3 767万t(CO_2当量)减排量的签发,山西占最大比例。宁夏有4座煤层气发电站开展了碳交易工作,其中3个CDM项目实现了134.1万t(CO_2当量)交易。建议依托国际、国内碳市场,从加强政府引导、整体规划布局、探索规划类碳交易等4个方面促进宁夏煤层气的利用。     

Using spatial patterns in illegal wildlife uses to reveal connections between subsistence hunting and trade

Although most often considered independently, subsistence hunting, domestic trade, and international trade as components of illegal wildlife use (IWU) may be spatially correlated. Understanding how and where subsistence and commercial uses may co‐occur has important implications for the design and implementation of effective conservation actions. We analyzed patterns in the joint geographical distribution of illegal commercial and subsistence use of multiple wildlife species in Venezuela and evaluated whether available data were sufficient to provide accurate estimates of the magnitude, scope, and detectability of IWU. We compiled records of illegal subsistence hunting and trade from several sources and fitted a random‐forest classification model to predict the spatial distribution of IWUs. From 1969 to 2014, 404 species and 8,340,921 specimens were involved in IWU, for a mean extraction rate of 185,354 individuals/year. Birds were the most speciose group involved (248 spp.), but reptiles had the highest extraction rates (126,414 individuals/year vs. 3,133 individuals/year for birds). Eighty‐eight percent of international trade records spatially overlapped with domestic trade, especially in the north and along the coast but also in western inland areas. The distribution of domestic trade was broadly distributed along roads, suggesting that domestic trade does not depend on large markets in cities. Seventeen percent of domestic trade records overlapped with subsistence hunting, but the spatial distribution of this overlap covered a much larger area than between commercial uses. Domestic trade seems to respond to demand from rural more than urban communities. Our approach will be useful for understanding how IWU works at national scales in other parts of the world.     

Mercury: The good, the bad, and the export ban

We analyze the bipartisan call to ban US exports of commodity mercury. An export ban can generate positive environmental benefits by increasing the scarcity of mercury in developing economies where significant toxic releases occur. We show, however, that a direct mercury purchase and retirement policy can achieve the same foreign environmental goals without adverse impacts on domestic environmental quality. We present qualitative and quantitative evidence that highlight the potential inefficiencies of a mercury export ban as a method of achieving environmental objectives.     

我国对外贸易的资源环境逆差分析

随着全球经济一体化进程的加快及我国改革开放的深入发展。我国贸易快速发展并取得了巨大成就。并成为拉动我国经济发展的兰大引擎之一。但是。长期以来粗放型贸易增长方式在拉动经济贸易增长的同时。也对我国资源与环境带来了巨大压力和严峻挑战。研究表明。我国贸易价值量顺差但资源环境却在产生“逆差”。因此,应高度关注我国贸易增长的资源环境代价．以环保手段绿化贸易增长，运用贸易手段缓解资源环境压力。为此．建议我国在进出口环境关税、市场准入与准出、投资等贸易环节增加环保“阀门”。具体政策建议：①扩大出口关税征收范围．加征高污染产品出口环境关税；②设计和实施以环境保护为目的的市场准入和准出制度；③提高外商直接投资环境准入门槛。引导我国企业的海外投资活动；④健全进口废物贸易政策，有效防范废物贸易环境风险。     

中国种植业产品贸易自由化对环境影响的计量经济分析

入世后．中国将根据WTO的要求对农业贸易相关政策进行调整和改革，这将改变国内农业生产，进而影响到农村生态环境。在此背景下．本文首先界定了种檀业产品贸易自由化的涵义．并对其环境影响途径进行分析．然后利用计量经济方法着重分析了贸易自由化对国内种植业生产中化肥、农药使用的影响。研究结果表明，在种植业产品的贸易自由化中，进口渗透作用对缓解国内化肥、农药污染影响显着．而出口导向作用影响不明显。文章最后给出了减缓农产品贸易自由化的不利影响，发挥其有利影响的政策建议。