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企业可见规模与增值税有效税率——兼议对新时期增值税征管的启示 被引量:4
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作者 白云霞 唐伟正 李伟 《中国工业经济》 CSSCI 北大核心 2021年第9期156-173,共18页
学者们就企业规模如何影响其所得税实际税负进行了大量研究。然而,企业规模是一个抽象概念,鲜有文献讨论哪些规模会影响企业税负。结合增值税征管的实践,本文对这一问题进行研究。基于1998—2007年中国工业企业数据,本文发现,影响企业... 学者们就企业规模如何影响其所得税实际税负进行了大量研究。然而,企业规模是一个抽象概念,鲜有文献讨论哪些规模会影响企业税负。结合增值税征管的实践,本文对这一问题进行研究。基于1998—2007年中国工业企业数据,本文发现,影响企业增值税有效税率的是员工人数、固定资产等可见规模。企业的可见规模越大,其增值税有效税率越高,特别是在税务机关加强税收征管的情况下,可见规模对增值税有效税率的影响更大。相比之下,无形资产规模越大的企业,其增值税有效税率反而越低。进一步研究发现,在下游产业或者金融不发达地区,可见规模对增值税有效税率的影响更大,而产权保护水平的提高有效地削弱了可见规模对增值税有效税率的影响。本文的启示是,提高增值税征管效率,不能仅仅局限于税收领域,还要拓展到金融领域。推进电子支付和普惠金融,将更多交易纳入银行结算系统也是提高增值税征管效率、实现"依法治税"目标的重要路径。 展开更多
关键词 可见规模 以票管税 增值税征管 增值税有效税率 金融发展
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Large-Scale Synthesis of Porous Bi2O3 with Oxygen Vacancies for Efficient Photodegradation of Methylene Blue 被引量:2
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作者 Li-rong Wang Ting-ting Hou +5 位作者 Yue Xin Wen-kun Zhu Shu-yi Yu Zi-cheng Xie Shu-quan Liang Liang-bing Wang 《Chinese Journal of Chemical Physics》 SCIE CAS CSCD 2020年第4期500-506,I0002,共8页
Photocatalytic degradation of organic pollutants has become a hot research topic because of its low energy consumption and environmental-friendly characteristics.Bismuth oxide(Bi2O3)nanocrystals with a bandgap ranging... Photocatalytic degradation of organic pollutants has become a hot research topic because of its low energy consumption and environmental-friendly characteristics.Bismuth oxide(Bi2O3)nanocrystals with a bandgap ranging from 2.0 eV to 2.8 eV have attracted increasing attention due to high activity of photodegradation of organic pollutants by utilizing visible light.Though several methods have been developed to prepare Bi2O3-based semiconductor materials over recent years,it is still difficult to prepare highly active Bi2O3 catalysts in large scale with a simple method.Therefore,developing simple and feasible methods for the preparation of Bi2O3 nanocrystals in large scale is important for the potential applications in industrial wastewater treatment.In this work,we successfully prepared porous Bi2O3 in large scale via etching commercial Bi Sn powders,followed by thermal treatment with air.The acquired porous Bi2O3 exhibited excellent activity and stability in photocatalytic degradation of methylene blue.Further investigation of the mechanism witnessed that the suitable band structure of porous Bi2O3 allowed the generation of reactive oxygen species,such as O2^-·and·OH,which effectively degraded MB. 展开更多
关键词 Bi2O3 photocatalyst Photocatalytic degradation Large scale Visible light PHOTOCATALYSIS
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