共查询到19条相似文献，搜索用时 890 毫秒
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根据税收筹划的定义、特征及产生必备的条件、税收筹划的原则来分析企业财务,总结经验,旨在抛砖引玉,唤起广大会计工作者的研究热情,使税收筹划的作用在新环境下得以充分发挥。 相似文献
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1 预早筹划设计主页未必很难 ,但这一工作与编制传统的宣传品一样 ,都需要筹划。换言之 ,必须首先确定自己需要传达的主要信息 ,细意斟酌 ,把所有意念合情合理地组织起来 ,然后再设计一个页面式样 ,选有代表性的用户试用 ,接着重复修订 ,务求尽善尽美。2 尽量精简主页的作用好比一本书的封面 ,是为了吸引用户浏览你的网页内容。因此 ,主页的设计应醒目 ,让人一目了然 ,切勿堆砌太多不必要的细节 ,或使画面过于复杂。在主页上清楚地列出机构名称、提供的产品和服务、主页内容 3项要点即可。切记页面给人的第一观感最为重要 ,如果你的主页没… 相似文献
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“海峡两岸及邻近地区暴雨试验研究”项目经数载酝酿,筹划,在各界气象同行和有关人干的积极推动和部门的大力支持下,最后获批准并列为国家“九．五”攀登计划志项,并在１９９８年取得了重要进展。本文概要介绍这一项目的科学目标,研究 近期研究的进展。 相似文献
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５月２９日至３０日 ,省直机关２００１年职工田径运动会在长春南岭体育场举行。省气象局经过精心筹划认真组织 ,派出了一支由２８名教练员、运动员组成的体育运动代表队参加了５４个项目中的４８项比赛。在省直机关强手如林、竞争异常激烈的情况下 ,省气象局体育运动代表队广大教练员、运动员齐心协力、努力拼搏 ,在参赛的８１支代表队中 ,取得了团体总分第２８名的好成绩 ,同时获得大会优秀组织奖省气象局体育运动代表队在省直运动会上取得好成绩@吕嵩 相似文献
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炯炀 《沙漠与绿洲气象(新疆气象)》2008,2(3):61-61
自2005年起WMO和其他10多个联合国组织和其他项目共同为第三次世界气候大会（WCC-3）进行筹划。先前的两次世界气候大会（World Climate Conference,WCC）做了两件有决定意义的大事。1979年举行的第一次WCC确定,而后由WMO和联合国环境署于1988年联合创建并赢得2007年诺贝尔奖的IPCC。 相似文献
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紫云生产的烤烟，因烟叶内各种化学成份协调，质量较好，产品供不应求。我县已被列为贵州的优质烤烟基地之一。现在，烤烟生产已是本县的一大支柱产业，种植烤烟带来的经济收入（税收），占全县财政收入的三分之一以上。但是，在目前的生产技术和管理水平下，烤烟的产量和质量受气候环境的影响和制约极为严重。因此，本文就我县的气候环境和烟草的生态环境进行分析，为指导生产提供趋利避害的对策或建议。1紫云县的气候环境1．1温度：县境内年平均气温14.0～18．0℃：，最冷月1月历年平均温度5．8℃，最热月7月平均温度22．7℃，极端最低温… 相似文献
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利用民意调查数据,以相关研究作为补充,分析美国公众对全球变暖的认知、减缓行为和气候政策的支持等。分析表明,大部分美国民众认为全球在变暖,但很多人不了解全球变暖与温室气体的关系,把全球变暖混为大气污染和臭氧层耗竭等;不到一半的公众认为全球变暖对个人和美国是现实威胁,更多的公众认为全球变暖对后代和发展中国家是严重威胁;大部分公众认为减缓全球变暖需要改变现有的生活方式和行为,他们愿意选择较容易从事和成本低的行为减少碳排放,但不愿意从根本上改变生活方式,改变自驾车、乘飞机长途旅游这些碳排放量更大的行为;公众普遍支持政府采取措施限制温室气体排放,但不希望所采取的措施对就业和经济带来不利影响;支持通过技术进步和减免税收等措施提高能效,减少碳排放,但大部分反对为节能而提高能源税收。 相似文献
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Richard S. J. Tol 《Climatic change》2012,114(2):409-415
A cap is imposed on the carbon tax rate if the total tax revenue is not allowed to increase. Using recent data on the carbon-intensity of the economy and the overall tax take, I show that this cap constrains almost any climate policy in at least some countries. A larger number of countries, emitting a substantial share of global carbon dioxide, cannot fully participate if the carbon tax (or equivalent alternative regulation) is high enough to meet the 2?°C target. For that target, the carbon tax revenue in 2020 is greater than 10?% of total tax revenue in every country. 相似文献
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The shift away from coal is at the heart of the global low-carbon transition. Can governments of coal-producing countries help facilitate this transition and benefit from it? This paper analyses the case for coal taxes as supply-side climate policy implemented by large coal exporting countries. Coal taxes can reduce global carbon dioxide emissions and benefit coal-rich countries through improved terms-of-trade and tax revenue. We employ a multi-period equilibrium model of the international steam coal market to study a tax on steam coal levied by Australia alone, by a coalition of major exporting countries, by all exporters, and by all producers. A unilateral export tax has little impact on global emissions and global coal prices as other countries compensate for reduced export volumes from the taxing country. By contrast, a tax jointly levied by a coalition of major coal exporters would significantly reduce global emissions from steam coal and leave them with a net sector level welfare gain, approximated by the sum of producer surplus, consumer surplus, and tax revenue. Production taxes consistently yield higher tax revenues and have greater effects on global coal consumption with smaller rates of carbon leakages. Questions remain whether coal taxes by major suppliers would be politically feasible, even if they could yield economic benefits. 相似文献
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该研究模拟了全球各区域2008-2050年的经济发展和碳排放状况,并将该模拟结果设定为基准情景。在基准情景中全球GDP随时间增长,而全球的碳排放同样表现出增长趋势。为了模拟碳税政策的减排效应及其对经济的影响,本文构建了其他3种碳税政策情景。情景1,将碳税收入作为一般性财政收入,此时全球升温减缓,世界碳排放下降显著,但中国、印度、俄罗斯、马来西亚和印度尼西亚等发展中国家经济发展严重受创,世界经济不均衡加剧。情景2,将各区域的碳税收入汇总之后按照比例统一分配,该情景下,世界碳减排规模较情景1略有下降,但世界各区域的经济较基准情景得到更好的发展。情景3,碳税税率随时间阶段性增长,此时,碳税政策对全球升温的控制更显著;世界各区域,尤其是发展中国家（地区）,经济增长更迅速。另外,碳税收入用来提升区域技术进步,在一定程度上促进了产业的优化升级。碳税政策与技术进步的协同减排政策,考虑了区域经济发展的不均衡性,兼顾了气候治理的公平性,是一种有效、可行的全球气候治理政策。 相似文献
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Residuals from agricultural pesticides threaten the environment and human health. Climate change alters these externalities because it affects pest pressure and pesticide application rates. This study examines damages from pesticide externalities in US agriculture under different climate projections and the effects of alternative regulations. We find divergent impacts of externality regulation and climate change on agricultural production in the US. A Pigovian tax on pesticide externalities generally increases crop production cost, but farm revenue improves because of increased commodity prices. Climate change generally decreases US farm revenue because production increases and prices fall. Results also show a heterogeneous effect of climate change on pest management intensities across major crops. 相似文献
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Brian F. Snyder 《Climate Policy》2013,13(6):743-750
This article describes a ‘tax and trade' emission regulations system that controls both emission costs and emission quantities. Emitters are taxed at a fixed price on carbon emissions and the government uses the tax revenue to buy carbon offsets on existing emissions markets. Unlike a traditional carbon tax, regulated firms may also produce carbon credits which may be sold to the government. Thus, the government bears the compliance cost risk rather than an individual firm and has control over the number of offsets purchased and the effective emission reduction. This unusual form of hybrid has potential political advantages of creating an economic incentive on corporate choices (at the margin) substantially greater than the actual trading price, and with lower financial transfers than in most schemes.Policy relevanceThe article presents a hybrid carbon emissions system that adds to the growing discussion of hybrid policy instruments which could be implemented by policy makers, particularly in nations without current cap and trade policies. 相似文献
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Public support for stringent climate policies is currently weak. We develop a model to study the dynamics of public support for climate policies. It comprises three interconnected modules: one calculates policy impacts; a second translates these into policy support mediated by social influence; and a third represents the regulator adapting policy stringency depending on public support. The model combines general-equilibrium and agent-based elements and is empirically grounded in a household survey, which allows quantifying policy support as a function of effectiveness, personal wellbeing and distributional effects. We apply our approach to compare two policy instruments, namely carbon taxation and performance standards, and identify intertemporal trajectories that meet the climate target and count on sufficient public support. Our results highlight the importance of social influence, opinion stability and income inequality for public support of climate policies. Our model predicts that carbon taxation consistently generates more public support than standards. Finally, we show that under moderate social influence and income inequality, an increasing carbon tax trajectory combined with progressive revenue redistribution receives the highest average public support over time. 相似文献
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Research on air travellers’ willingness to pay (WTP) for climate change mitigation has focussed on voluntary emissions offsetting so far. This approach overlooks policy relevant knowledge as it does not consider that people may value public goods higher if they are certain that others also contribute. To account for potential differences, this study investigates Swedish adults’ WTP for a mandatory air ticket surcharge both for short- and long-distance flights. Additionally, policy relevant factors influencing WTP for air travel emissions reductions were investigated. The results suggest that mean WTP is higher in the low-cost setting associated with short-distance flights (495 SEK/ tCO2; 50 EUR/ tCO2) than for long-distance flights (295 SEK/ tCO2; 30 EUR/t CO2). The respondents were more likely to be willing to pay the air ticket tax if they were not frequent flyers, if they were women, had a left political view, if they had a sense of responsibility for their emissions and if they preferred earmarking revenues from the tax for climate change mitigation and sustainable transport projects.
Key policy insights
A mandatory air ticket tax is a viable policy option that might receive majority support among the population.
While a carbon-based air ticket tax promises to be an effective tool to generate revenues, its potential steering effect appears to be lower for low cost contexts (short-distance flights) than for high cost contexts (long-distance flights).
Policy consistency regarding the tax base and its revenue use may increase public acceptability of (higher) air ticket taxes. Earmarking revenues is clearly preferred to tax recycling or general budget use.
Insights about the personal drivers behind WTP for emissions reductions from air travel can help to inform targeting and segmentation of policy interventions.
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科学设置碳税政策是控制二氧化碳排放量和推动能源结构优化的重要基础,文中以广东省为例,利用2012年的广东省投入产出表、广东统计年鉴、广东财政年鉴、中国统计年鉴等数据构建社会核算矩阵,通过构建静态的可计算一般均衡模型（CGE),进行区域的碳税政策模拟,分析不同程度的碳税税率对化石能源消费量及各宏观经济变量的影响。结果表明：征收碳税对减排效果有明显的正向作用,当碳税水平为60元/t时,广东省减排效果为3.90%;在碳税定价上,60元/t较为合适;减排贡献率最高的化石能源为煤炭,其次为石油,最低为天然气;碳税冲击下能源消费量下降,最明显的为煤炭,其次是火电;碳税冲击也能显著减少各部门对煤炭的消费量;碳税政策对广东省GDP和社会福利有负向作用,但对总体碳排放强度有正向作用。未来广东省应严格控制煤炭消费量,同时对火电部门进行低碳改造。 相似文献
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Rainfall patterns influence water usage and revenue from user payments in rural Africa. We explore these dynamics by examining monthly rainfall against 4,888 records of rural piped water revenue in Ghana, Rwanda, and Uganda and quantifying revenue changes over 635 transitions between dry and wet seasons.Results show operators experience revenue variability at regional and intra-seasonal scales. Revenues fall by an average of 30 percent during the wettest months of the year in climate regimes with consistent wet season rainfall. However, seasonally stable revenues are observed in areas where consecutive dry days are common during the wet season, potentially reflecting a dependency on reliable services. We also find changes in tariff level, waterpoint connection type, and payment approach do not consistently prevent or increase seasonal revenue variability.Local revenue generation underpins delivery of drinking water services. Where rainfall patterns remain consistent, piped water operators can expect to encounter seasonal revenue reductions regardless of whether services are provided on or off premises and of how services are paid for. Revenue projections that assume consistent volumetric demand year-round may lead to shortfalls that threaten sustainability and undermine the case for future investment. Intra-seasonal rainfall analysis can enhance rural piped water revenue planning by offering localised insight into demand dynamics and revealing where climate variability may increase dependency on reliable services. 相似文献