中国的节能减排困境和财税政策选择

节能减排不仅是推进我国国民经济又好又快发展的核心要义,也是应对全球气候变化的迫切需要.在我国,要实现到2020年单位国内生产总值的二氧化碳排放比2005年下降40%-45%的约束性目标,需要进行艰难的产业结构调整、能源消费结构调整和经济发展阶段跨越,并应采取体制、政策、技术和管理等综合推进措施.包括政府投资、税收、政府采购和财政贴息在内的财税政策措施对于推进我国节能减排至关重要.本文认为,政府投资政策应重在支持高新技术产业研发应用,经由产业结构调整促进节能减排;税收政策应立足于综合采取增设环境污染税、低技术污染税以及税收优惠和减免等激励和惩罚并重措施;政府采购应通过扩大高效节能减排产品市场需求,引导企业生产行为;财政贴息则应侧重于解决企业节能减排投资以及技术改造过程中的资金约束.     

Systematic Contradiction Between Heritage Conservation and Tourism Development： Cleaning the Temple and Cemetery of Confucius and the Kong Family Mansion in Qufu

In recent years, with the rapid development of the tourist industry, world heritage sites become more and more popular among tourists from home and abroad. Therefore, heritage tourism has become a new hotspot. However, while world heritage sites are making obvious economic benefit from tourism, they also bring various problems and contradictions, of which the most troublesome one is the contradiction between heritage conservation and tourism development. To discuss and analyze the root and the essence of the above contradiction and find a way to bring about harmony between them is an important program faced by our national heritage management practice and academic research. Based on the case of cleaning the Temple and Cemetery of Confucius and the Kong Family Mansion in Qufu, this paper analyzes the reasons why our national world cultural heritage sites bring about the above contradiction in the process of tourism development and points out that the improper system and stake-holders＇ benefit imbroglio are respectively the root and the essence of the contraction. Then, it also puts forward corresponding solutions.     

资源所在地的利益补偿机制初探——以油气田资源开发为例

油气资源作为战略性资源，关系到经济发展、社会稳定、国家安全和全面建设小康社会目标的顺利实现。资源所在地为国家建设输出了大量的能源，本地的经济发展却依然处于落后状况，导致目前资源所在地出现了种种矛盾和冲突。究其原因，主要是缺乏对资源所在地的利益补偿机制所致。以油气田资源开发的利益分配现状为例，指出目前的利益分配中主要存在资源所在地税收分配收益少、开发带来的生态污染补偿缺失、油气田项目征地补偿过低、资源开发没有促进资源所在地的经济发展等问题，从福利经济学、公共政策管理的相关理论提出了构建利益补偿机制的理论依据，并在此基础上提出了收益向资源所在地倾斜、实行生态补偿、创新征地补偿方式和资源就地转化的政策建议。     

Research on interest allocation in resource industry chain: taking resources exploitation in China as an example

In this paper, interest allocation in the resource industry chain is studied taking resources exploitation in China as an example. First, qualitative analysis is used to conclude stakeholders and their relationship in mineral resource exploitation. In the following section, using the tool of price constitution and comparison method, the research on interest allocation along the industry chain shows that midstream and downstream companies have advantages. The next section studies interest allocation among resource owners, exploitation companies and local governments. Through contrastive analysis of the financial report of petroleum companies, this paper quantitatively measures the scale of revenue shifting from resource owners, the central and local governments to exploitation companies. This contorted interest allocation is an important factor resulting in exploitation confusion and the large revenue gap.     

浅论危险废物和医疗废物处置项目环评工作中应注意的问题--以阿克苏地区危险废物处理项目为例

危险废物和医疗废物安全处置一直是人们关注的一个问题,以新疆阿克苏地区危险废物和医疗废物处置项目的环评为例,分析讨论了环评工作中应注意的问题,以有效减小废物处置过程中的环境风险,为实现危险废物和医疗废物的无害化集中处置做了有益的探索.     

基于核密度估计的城市基础要素与街尘营养元素含量特征关联

了解城市基础要素与街尘污染物在空间上的关联特征有利于城市非点源污染源区的定量解释及精准控制.为探究城市基础要素与街尘营养元素含量空间分布之间的联系,以武汉市汉阳区为案例研究区,选取总氮(TN)、总磷(TP)、交换态磷(Ex-P)、铝结合态磷(Al-P)、铁结合态磷(Fe-P)、闭蓄态磷(Oc-P)、钙结合态磷(Ca-P...