If assortment priee parity of Clase coking coal and its qtalty price danrcnee is nonreasonable, it deren't gulde in Anprotrig tbe quallry metaliurgical coking coal and may be influence theeconomic benefit of me...If assortment priee parity of Clase coking coal and its qtalty price danrcnee is nonreasonable, it deren't gulde in Anprotrig tbe quallry metaliurgical coking coal and may be influence theeconomic benefit of metallurgical enterprises. This paper propose the principles and mathematicmodel for determination aseortment party of clean cokingcoal and its quality difference of ash content in clean coking coal in order to urge wasbenes into producing superior clean coking cleal whichis under condition of consideration both interest waskeries and interest metallurgicai industry. It canbe used as a method in theory to make price strategies under condition of socialism maket economicfor washeries of clean coking coal展开更多
The Environmental Protection Tax Law that took effect in 2018 gave local authorities a certain amount of discretionary power to set the local rates for environmental protection tax.The inter-provincial gradient tax ra...The Environmental Protection Tax Law that took effect in 2018 gave local authorities a certain amount of discretionary power to set the local rates for environmental protection tax.The inter-provincial gradient tax rates pattern may induce strategic relocation of enterprises,leading to unintended policy results.Combined with the data on trans-regional investment of listed companies,this paper employs the Difference-in-Difference(DID)approach to study the impact of inter-provincially different environmental tax rates on the trans-regional migration of polluting enterprises.The study shows that due to the regional differences in the tax rates,the polluting enterprises opt for the relocation strategy of"avoiding high tax rates and opting for low rates",setting up more subsidiaries in regions with relatively low tax rates.Further research demonstrates that the trans-regional migration induced by different tax rates can help reduce production costs and increase corporate profits,while dampening the corporate enthusiasm for green innovation in the short term and resulting in pollution transfer.This paper reveals the unintended policy effects that may derive from the environmental tax reform,providing concrete proof for the comprehensive evaluation and understanding of the actual policy effects of existing environmental tax reform.展开更多
This paper explains the tobacco tax structure and cigarette pricing mechanism in China, develops a general analytical framework for analyzing the Chinese tobacco turnover tax system, and examines the effects of 2009 t...This paper explains the tobacco tax structure and cigarette pricing mechanism in China, develops a general analytical framework for analyzing the Chinese tobacco turnover tax system, and examines the effects of 2009 tobacco tax adjustment on cigarette prices and tax revenue. We find that although the tax is not the most important factor determining cigarette retail prices, the tobacco tax does significantly affect the tobacco industry＇s profits under the current tobacco monopoly system in China. Therefore, the adjustment of the tobacco excise tax in 2009 did not raise cigarette retail prices, instead government tax revenue increased. In other words, the net result of the tax adjustment was a transfer of the tobacco industry＇s profit to government tax revenues. Profit margins ultimately determine cigarette wholesale and retail prices. From the perspective of tobacco control, China needs to reform its tobacco tax system and collect taxes at the retail level to increase overall cigarette retail prices, as well as reduce the government＇s monopolization over cigarette productions and sales.展开更多
文摘If assortment priee parity of Clase coking coal and its qtalty price danrcnee is nonreasonable, it deren't gulde in Anprotrig tbe quallry metaliurgical coking coal and may be influence theeconomic benefit of metallurgical enterprises. This paper propose the principles and mathematicmodel for determination aseortment party of clean cokingcoal and its quality difference of ash content in clean coking coal in order to urge wasbenes into producing superior clean coking cleal whichis under condition of consideration both interest waskeries and interest metallurgicai industry. It canbe used as a method in theory to make price strategies under condition of socialism maket economicfor washeries of clean coking coal
基金Major Project of the National Social Science Fund of China"Research on Local Financial System Reform in the Development of Equal Access to Basic Public Services"(18ZDA096)the Sci-Tech Innovation Program for Postgraduates of Department of Finance at the School of Economics of Xiamen University"Research on Financial Pressure and Coping Strategies of Local Governments".The authors would like to express appreciation for the valuable suggestions from anonymous reviewers and the editorial department.The authors take sole responsibility for the paper.
文摘The Environmental Protection Tax Law that took effect in 2018 gave local authorities a certain amount of discretionary power to set the local rates for environmental protection tax.The inter-provincial gradient tax rates pattern may induce strategic relocation of enterprises,leading to unintended policy results.Combined with the data on trans-regional investment of listed companies,this paper employs the Difference-in-Difference(DID)approach to study the impact of inter-provincially different environmental tax rates on the trans-regional migration of polluting enterprises.The study shows that due to the regional differences in the tax rates,the polluting enterprises opt for the relocation strategy of"avoiding high tax rates and opting for low rates",setting up more subsidiaries in regions with relatively low tax rates.Further research demonstrates that the trans-regional migration induced by different tax rates can help reduce production costs and increase corporate profits,while dampening the corporate enthusiasm for green innovation in the short term and resulting in pollution transfer.This paper reveals the unintended policy effects that may derive from the environmental tax reform,providing concrete proof for the comprehensive evaluation and understanding of the actual policy effects of existing environmental tax reform.
文摘This paper explains the tobacco tax structure and cigarette pricing mechanism in China, develops a general analytical framework for analyzing the Chinese tobacco turnover tax system, and examines the effects of 2009 tobacco tax adjustment on cigarette prices and tax revenue. We find that although the tax is not the most important factor determining cigarette retail prices, the tobacco tax does significantly affect the tobacco industry＇s profits under the current tobacco monopoly system in China. Therefore, the adjustment of the tobacco excise tax in 2009 did not raise cigarette retail prices, instead government tax revenue increased. In other words, the net result of the tax adjustment was a transfer of the tobacco industry＇s profit to government tax revenues. Profit margins ultimately determine cigarette wholesale and retail prices. From the perspective of tobacco control, China needs to reform its tobacco tax system and collect taxes at the retail level to increase overall cigarette retail prices, as well as reduce the government＇s monopolization over cigarette productions and sales.
