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结构性减税政策的“加减法”效应分析 被引量:3
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作者 林艳华 《商业时代》 北大核心 2010年第22期96-97,共2页
结构性减税政策,就是"有增有减,结构性调整"的一种税制改革方案。本文对此进行分析认为,一方面,通过一系列的减税措施,减轻企业和居民的税收负担,促进经济增长;另一方面,也要通过一些增税措施,来达到保护环境、节约能源、提高社会保... 结构性减税政策,就是"有增有减,结构性调整"的一种税制改革方案。本文对此进行分析认为,一方面,通过一系列的减税措施,减轻企业和居民的税收负担,促进经济增长;另一方面,也要通过一些增税措施,来达到保护环境、节约能源、提高社会保障能力的目的,从而使整个税制结构达到优化。 展开更多
关键词 结构性减税 减法效应 加法效应
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Simulation analysis on three-dimensional slope failure under different conditions 被引量:8
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作者 张科 曹平 +2 位作者 刘紫曜 胡惠华 龚道平 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2011年第11期2490-2502,共13页
The failure mechanism of two-dimensional(2D) and three-dimensional(3D) slopes were investigated by using the strength reduction method.An extensive study of 3D effect was conducted with respect to boundary conditi... The failure mechanism of two-dimensional(2D) and three-dimensional(3D) slopes were investigated by using the strength reduction method.An extensive study of 3D effect was conducted with respect to boundary conditions,shear strength and concentrated surcharge load.The results obtained by 2D and 3D analyses were compared and the applicable scope of 2D and 3D method was analyzed.The results of the numerical simulation show that 3D effect is sensitive to the width of slip surface.As for slopes with specific geometry,3D effect is influenced by dimensionless parameter c/(γHtanφ).For those infinite slopes with local loading,external load has the major impact on failure mode.For those slopes with local loading and geometric constraints,the failure mode is influenced by both factors.With the increase of loading length,boundary condition exerts a more significant impact on the failure mode,and then 2D and 3D stability charts are developed,which provides a rapid and reliable way to calculate 2D and 3D factor of safety without iteration.Finally,a simple and practical calculation procedure based on the study of 3D effect and stability charts is proposed to recognize the right time to apply 2D or 3D method. 展开更多
关键词 three-dimensional slope slope stability three-dimensional effect strength reduction method failure mechanism
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中国税收优惠政策转型:从“相机抉择”到“稳定机制” 被引量:10
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作者 余红艳 袁以平 《税务研究》 CSSCI 北大核心 2018年第10期39-44,共6页
改革开放四十年来,以"区域性、外资性"为主的传统税收优惠政策在中国经济发展过程中发挥了重要作用,税收优惠政策的历史演进遵循着增长目标导向下中国对外开放进程以及税收制度的变迁逻辑。重新审视并研判我国税收优惠政策的... 改革开放四十年来,以"区域性、外资性"为主的传统税收优惠政策在中国经济发展过程中发挥了重要作用,税收优惠政策的历史演进遵循着增长目标导向下中国对外开放进程以及税收制度的变迁逻辑。重新审视并研判我国税收优惠政策的现实约束,可以发现:税收优惠政策的制度缺陷体现在规模不可度量与预算难以监控、目标多元与政策逻辑匮乏、政策繁杂与效果模糊以及国际视角的考量等四个方面,随着我国经济发展从高速增长阶段向高质量发展阶段转变,税收优惠政策应实现从传统政策实施的"相机抉择"到"稳定机制"的转型。 展开更多
关键词 税收优惠 相机抉择 稳定机制 加法效应 减法效应
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