Upcycling plastic wastes into value-added products via electrocatalysis and photoelectrocatalysis

Plastic,renowned for its versatility,durability,and cost-effectiveness,is indispensable in modern society.Nevertheless,the annual production of nearly 400 million tons of plastic,coupled with a recycling rate of only 9%,has led to a monumental environmental crisis.Plastic recycling has emerged as a vital response to this crisis,offering sustainable solutions to mitigate its environmental impact.Among these recycling efforts,plastic upcycling has garnered attention,which elevates discarded plastics into higher-value products.Here,electrocatalytic and photoelectrocatalytic treatments stand at the forefront of advanced plastic upcycling.Electrocatalytic or photoelectrocatalytic treatments involve chemical reactions that facilitate electron transfer through the electrode/electrolyte interface,driven by electrical or solar energy,respectively.These methods enable precise control of chemical reactions,harnessing potential,current density,or light to yield valuable chemical products.This review explores recent progress in plastic upcycling through electrocatalytic and photoelectrocatalytic pathways,offering promising solutions to the plastic waste crisis and advancing sustainability in the plastics industry.

Brief analysis on value-added tax transformation and its influence on enterprises

From Jan. 1st, 2009, the value-added tax transformation will be performed in all industries around the country. Based on value-added tax types and retrospection of reform practices, this article analyzes the background of the national value-added tax transformation and points out the influence of full implementation of the value-added tax transformation on various enterprises.

Influence of Pt/Ru anodic ratio on the valorization of ethanol by PEM electrocatalytic reforming towards value-added products

The ethanol electro-reforming process was studied over PtRu/C catalysts synthesized by the modified polyol method with different compositions.In particular,this work reports the influence of anodic Pt:Ru ratio(5:1,2:1 and 1:2)on the organic product distribution(acetaldehyde,acetic acid and ethyl acetate)and pure hydrogen generation at different current densities operation levels.Physicochemical characterization of the catalysts was made by X-ray diffraction(XRD),temperature-programmed reduction(TPR)and N_(2) adsorption-desorption measurements.XRD patterns showed that Ru is introduced into the Pt structure,forming an alloy between both metals.Also,the degree of alloy was higher by increasing the Ru amounts.From TPR profiles Pt was found to be properly reduced while Ru was both in metallic state and forming RuO2.The electrochemical behaviour of each catalyst towards ethanol electroreforming process was investigated through electrochemical techniques in a half cell and a single proton exchange membrane(PEM)cell systems.An intermediate Pt:Ru ratio was found to result in high current density and electrochemical surface area(ECSA)values along with lower amounts of adsorbed species.Also,Ru addition seems to diminish the degree of degradation of the catalyst.Based on characterization and in agreement with essays carried out in a PEM cell at mild conditions(80℃ and 1 atm),PtRu/C 2:1 anode provided the best electrocatalytic results in terms of current density(740 mA cm^(-2)),hydrogen production and selectivity toward acetic acid(up to 15%apart from acetaldehyde and ethyl acetate)while requiring the lowest energy consumption.

Value-Added Tax （VAT） on Selected Financial Transactions

This paper deals with the approach to imposing value-added tax （VAT） on financial transactions. The VAT is a highly harmonized consumption tax within the European Union （EU）. VAT operational rules have been set down by the relevant directive of the Council of the EU. Under the directive, it is possible to select either exemption or taxation of financial transactions. Only the first option is permitted in the Czech Republic. Pros and cons of both models are described, in particular, the problems with determining the difference between financial transactions and other similar performance that must always be subject to tax. Potential lower VAT revenue or tax base assessment, as appropriate, seems to be crucial in the case of the taxation of financial transactions.

Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing

The value-added tax(VAT)in China is levied and allocated based on the origin principle.Under the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate the disparity of regional tax revenue,and intensify tax competition among local governments.Therefore,reconsidering the allocation mechanism of value-added tax in China can be an important policy decision,and it is influenced by various economic and social factors.Firstly,we utilize large-scale retail transaction data from an e-commerce platform to measure regional disparities in retail and consumption among different regions and then reveals present tax policy results in revenue imbalance in different regions.Secondly,we establish a model based on game theory to illustrate how the origin principle leads to fierce tax competition among regions.Furthermore,by establishing and solving tax allocation models between local governments and the central government,this study simulates and calculates the degree of revenue imbalance under different scenarios and attempts to propose policy measures.The results indicate that implementing the destination principle will reduce regional tax imbalances.Moreover,adjusting the allocation ratio between the central government and local governments based on city levels is advantageous for further reducing regional tax revenue disparities.

Artificial photosynthesis for high-value-added chemicals:Old material,new opportunity

Solar energy utilization has drawn attention due to ever-increasing environmental and energy issues.Photoelectrochemical(PEC)and photocatalytic(PC)water splitting for hydrogen production,which is the most popular and well-established solar-to-chemical conversion process,has been studied thoroughly to date but is now facing limitations related to low conversion efficiency.To resolve this issue,research in PEC cells or photocatalysts has recently aimed to produce alternative value-added chemicals by modifying their redox reactions,which potentially enables high economic reward to compensate for the low efficiency.Here,various kinds of redox reactions that decouple classic water splitting reactions to produce value-added chemicals via PEC and PC processes are introduced.Successful coupling of CO_(2) reduction,O_(2) reduction and organic synthesis with either water oxidation or water reduction is comprehensively discussed from the perspective of basic fundamental and product selectivity in terms of the band structure of materials,cocatalyst design,and thermodynamics and kinetics of the reactions.Throughout the review,future challenges and opportunities are suggested with respect to the redesigned artificial synthesis,which might be an alternative development for the commercialization of PEC or PC value-added chemical production technologies in the near future.

Energy,economic and environmental assessment of photocatalytic methane production:a comparative case study between Japan and Malaysia

Photocatalytic methane(CH_(4))production wherein CO_(2)is reduced to CH_(4) by utilizing solar radiation energy is gaining research and industrial focus because of its environmental-friendly notion.It offers twofold advantages:reduction in CO_(2)emission and production of artificial natural gas(methane)at the same time.In this paper,comparative energy,economic and environmental assessment of such photocatalytic methane production has been carried out between Japan and Malaysian conditions.Assumptions on the photocatalytic methane production plant and estimation of energy production,CO_(2)emission reduction,and economic indicators are made based on previous research and existing technologies.Energy analysis shows that Malaysia has a higher potential for energy production and CO_(2)emission reduction than Japan.Economic analysis reveals that the feasible reaction efficiencies of the plant in Japan and Malaysia are 8%.The slightly higher conversion efficiency in Malaysia is due to the energy price and CO_(2)tax.For the implementation of the photocatalytic methane production plant,the high energy price and CO_(2)tax will work as a driving force.

加快发展新质生产力的财政力量

加快发展新质生产力,是扎实推进高质量发展的要求,是推动中国式现代化的必由之路。加快发展新质生产力,需要准确把握新质生产力概念和新理念。加快发展新质生产力需要注意的主要问题包括:做到传统生产力和新质生产力的有机结合;处理好产学研关系;处理好市场与政府的关系;正确处理好短期和中长期的关系;立足各地不同的基础条件;全面深化改革开放。加快发展新质生产力,关键在科技创新。文章从企业科技创新、人才政策和教育发展三个方面分析了加快发展新质生产力的财政力量。

企业税负结构、税收成本粘性与全要素生产率

从税源的纳税人结构来看,我国税收收入主要源于企业,宏观层面的税制结构在微观领域主要投射为企业税负结构,税制结构对经济效率的宏观影响会通过企业税负结构对微观全要素生产率的促进或抑制来实现。因此,基于上市公司微观主体实证检验企业税负结构变化对微观全要素生产率的影响,可以验证税制结构对经济效率的宏观治理效应。研究结果表明:现行以间接税为主的企业税负结构对全要素生产率具有显著的抑制作用,具体表现为企业增值税负与企业所得税负比值越大,对全要素生产率抑制作用越强。进一步研究结果表明:企业税负结构是通过增加税收成本粘性对全要素生产率产生抑制作用;在当前税收立法水平与税制安排下,税收征管在企业税负结构抑制全要素生产率中发挥了正向调节作用。

增值税减税能否提高制造业企业全要素生产率?--基于增值税税率下调事件的经验研究

深化税制改革是激发市场主体活力、加快制造业转型、实现经济高质量发展的重要路径。基于2016—2020年中国沪深A股上市公司数据,研究了2018年和2019年增值税税率下调对制造业企业全要素生产率的影响。研究发现,增值税减税提高了制造业企业的全要素生产率。异质性分析结果显示,对于市场竞争地位高、国有产权、处于成熟期以及高市场化地区的企业而言,增值税减税对全要素生产率的提升效应显著。渠道分析表明,研发投入、人力资本投入以及资本配置效率是增值税减税影响企业全要素生产率的主要渠道。因此,政府部门应继续深化增值税改革,缩小制造业与其他行业的税率差异,切实减轻制造业企业税收负担,同时应加大对民营、初创等弱势企业的财政扶持力度,全面提高各类企业的全要素生产率。

俄罗斯难采石油及税收优惠研究

俄罗斯剩余石油储量中,难采石油储量占比不断上升。目前俄罗斯没有统一的难采石油划分标准,既有专业技术指标的划分,也有税法规定的相关标准。开发难采石油是现今俄罗斯油气行业面临的主要问题。俄罗斯主要的难采石油包括低渗透储层、高粘度、边远地区、高采出程度等不同种类。为了激励难采石油储量开发,俄罗斯政府从2005年开始制定了矿产开采税税收优惠政策,在2014年以统一的公式纳入石油开采税计算公式。为了进一步鼓励俄罗斯油气产业投资和新技术开发利用,从而激励难采石油的开发和资源替代升级,引入了额外收入税制度,从2019年起在部分未开发区块或老油田试点实施。自实施税收优惠政策以来,俄罗斯难采石油产量快速增长,未来其石油产量的稳定也将主要依靠难采石油的增产。俄罗斯是中国对外油气战略合作区之一,难采石油储量的勘探开发是未来中俄油气合作重要领域。

农产品增值税处理规则的完善

理想的增值税制应覆盖所有商品和服务。然而,基于公平原则和缓解增值税的累退性需要,如何对农产品课征增值税便成为增值税法设计中的经典技术难题。伴随增值税制度的不断发展,很多国家尝试将农产品全面纳入增值税征税范围。例如欧盟在统一增值税制度之初便确立了对农产品免税并实行统一比率补偿的处理方法。作为农业大国,我国关于农产品的增值税处理规则呈现出免税要件界定不清、农产品增值税抵扣不合理以及税收优惠政策实效不佳的困境。增值税法上农产品的处理规则应遵循税收中性和税收公平的基本理念,为此,我国在增值税法上应进一步明确农产品免税要件的界定、改进农产品抵扣机制、完善农产品税收优惠政策。

财税普惠度与企业生产率

本文对提高财税普惠度是否有利于促进企业生产率以及如何实施财税普惠政策会取得更好的效果这两大基本问题进行了研究。本文通过引入企业逆向选择行为拓展了伯川德行业竞争模型,提出了财税普惠度对企业生产率的影响具有不确定性的假说。本文使用工具变量法和因果中介效应分析框架检验了财税普惠度对企业生产率的影响、影响机制及其行业异质性效应。研究发现:(1)提高财税普惠度能显著提升企业生产率,其三个机制分别为市场竞争效应、逆向选择效应和边际成本效应;(2)提高财政普惠度对高融资依赖度、高增长机会和高创新需求的行业具有更大的正效应,而提高税收普惠度对低融资依赖度、低增长机会和低创新需求的行业具有更大的正效应。本文为政府施行更加精准的财税普惠政策提供了针对性的政策建议,为中国的财税特惠政策向财税普惠政策转型提供了理论和证据支持。

差额碳税视角下应急产品闭环供应链的协调机制研究

为提高应急产品的资源利用效率并强化应急体系协同绿色发展,构造制造商处主导地位、零售商处从属地位的应急产品闭环供应链博弈模型。从差额碳税视角出发对比分析集中决策和分散决策下应急产品闭环供应链的各个均衡决策,推导出利用“讨价还价”模型实现供应链协调的条件,并进行算例分析。研究结果表明:差额碳税政策可以提高再制造应急产品的市场占比份额,促进资源的高效循环发展;讨价还价模型可以实现闭环供应链的有效协调。研究结果可为应对突发事件提供理论参考。

财税支持、企业创新与民营企业高质量发展

本文以民营企业高质量发展为研究视角,选择2007—2020年中国A股民营上市公司的数据为观测样本,考察财税支持、企业创新与民营企业高质量发展的关系。研究发现:税收优惠和政府补贴都显著提升了民营企业高质量发展,且通过企业创新可进一步提升全要素生产率。因此,财税支持民营企业需要“靠前发力”,助力区域发展、共同富裕和乡村振兴。

中国汽车消费税制改革:问题与思路

面对产业变革的迅猛发展,因循传统汽车工业经济调节旧制的汽车消费税亟待改革。汽车消费税的理论基础始于“寓调于征”,其税制要素的设计需反映复杂工业品的应税机理,进而追求“双重红利”的实现;汽车消费税的调节机制终于税负归宿,藉由动静结合的调节模式实现矫正正义,需遵循新能源技术中性与传统能源消费非中性的应变准则。针对导向单一、标准滞后、效果不彰、协同不足等一系列产业调节困境,中国汽车消费税制的调整可参酌域外代表性国家的经验,谋划改革的整体方略与阶段布局。改革应立足国情,尊重产业规律,坚持全局视野,强化法治保障;具体调整应渐进推行,包括但不限于短期因应策略、中期调整方案以及长期改革路径。考虑到无人驾驶等汽车产业智能化发展趋势带来的新兴调节需求,汽车消费税制改革或将长期处于“进行时”。

对新一轮财税体制改革中税制变革的理论分析与思考

在新一轮财税体制改革中推动税制改革创新,以改革促高质量发展,更加突出构建经济发展与税收制度的良性互动关系,深刻把握构建高水平社会主义市场经济体制与税收制度的理论逻辑。更加全面系统认识税收制度与产权制度的内在关系,更好发挥税收制度的产权保护功能;更加适应产业链分工细化深化特征,不断推动优化税制结构;更好顺应区域分工趋势,不断优化区域税收分配机制;更加适应于数字经济发展阶段,尝试推动税制创新。

高新技术企业税收减免政策对提高全要素生产率的影响研究

文章运用2020—2022年度我国东部一城市的2万多家高新技术企业统计数据,采用固定效应模型,研究以研发加计扣除减免和高新技术企业所得税减免为代表的税收减免政策对高新技术企业全要素生产率的影响效应。基于创新要素投入和创新产出角度研究高新技术企业税收减免政策对全要素生产率的影响路径。研究结果表明:高新技术企业税收减免政策能够显著促进全要素生产率的提升。高新技术企业税收减免政策能够通过促进企业创新要素投入和创新产出,从而提升全要素生产率,相比较而言,创新产出的中介作用偏弱。相对来看,两类税收减免政策对初创期、非盈利组和民营企业的高新技术企业全要素生产率的影响效应较为显著。而在不同认定时限分组情况下,研发加计扣除减免对新晋高新技术企业的全要素生产率影响较大,而高新技术企业所得税减免对老牌高新技术企业的全要素生产率影响较大。

发展新质生产力的财税法促进

发展新质生产力对于推动高质量发展、提高人民生活福祉、实现中国式现代化意义十分重大。作为以调整财税关系和解决财税问题为己任的发展促进法,我国财税法对于发展新质生产力具有重要的促进作用。财税体制改革、财税法制度的完善,能为发展新质生产力营造良好的财税法治环境并提供有力的制度保障。财税法从科技创新、产业创新、发展方式创新、体制机制创新和人才工作机制创新等五个方面着力促进新质生产力发展。对照发展新质生产力的要求,我国财税法应就自身体系进行改革和创新:一是明确发展新质生产力背景下财税法革新的基本思路,强化财税法的发展促进理念与功能,以新一轮财税体制改革为契机推进财税法治建设;二是以发展功能为导向,进一步完善预算法律制度;三是高质量全面落实税收法定原则,完善税法体系;四是在发展和改革进程中推进政府间财政关系法治化。

考虑碳税政策和地域配置的离岸外包全球生产决策研究

文章构建了由一个原始设备制造商(OEM)与两个合同制造商(CM)组成的离岸外包全球生产模型,考虑无碳税和有碳税影响不同情境下,不同地域配置对离岸外包最优生产决策的影响。研究发现:有无碳税影响与不同地域配置下的离岸外包全球生产模型都存在唯一的最优决策;当关税和CM所在国的汇率增加时,全球生产模型中的各成员利润均随之减少;关税对于OEM的平均利润影响最大,而诸多因素中,碳税对于离岸外包全球生产网络中各成员的影响均最小;不同国家征收碳税标准不一致,虽然受地域配置影响,但影响最突出还是汇率。因此,制造商可以适当选择关税税率和汇率换算较低的国家的供应商来供应产品。同时供应链上各企业可以采取适当的碳减排措施,减小碳税政策带来的成本负担。文章的相关启示可为管理者提供决策参考依据。