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税收的土地资源配置效应研究 被引量:1
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作者 程瑶 《北京理工大学学报(社会科学版)》 CSSCI 2011年第1期6-10,14,共6页
税收在鼓励节约使用土地资源、调整土地收益分配关系、调整土地利用方向、保护土地资源的生产能力等方面功能显著。理论模型分析结果表明:对土地和土地改良物征收从量税,除了能增加税收收入以外,起不到优化土地资源配置的作用。对土地... 税收在鼓励节约使用土地资源、调整土地收益分配关系、调整土地利用方向、保护土地资源的生产能力等方面功能显著。理论模型分析结果表明:对土地和土地改良物征收从量税,除了能增加税收收入以外,起不到优化土地资源配置的作用。对土地和土地改良物征收从价税,可以影响到政府和开发商的投资决策,从而可以达到提高土地资源配置效率的政策目标。从目前实际情况看,在土地开发以后,按期实行从价税率,对土地课以重税,对土地改良物课以轻税是理想的选择。 展开更多
关键词 税收 土地资源配置 土地改良物
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Advantages of Maize-Legume Intercropping Systems 被引量:3
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作者 Shyamal Kheroar Bikas Chandra Patra 《Journal of Agricultural Science and Technology(B)》 2013年第10期733-744,共12页
An experiment was conducted during Kharif seasons of 2009 and 2010 on sandy loam soil of West Bengal, India to evaluate the productivity and economic viability of maize + legume intercropping systems in additive as w... An experiment was conducted during Kharif seasons of 2009 and 2010 on sandy loam soil of West Bengal, India to evaluate the productivity and economic viability of maize + legume intercropping systems in additive as well as in replacement series with different row proportions. Maize (Zea rnays L.) cv. "Vijay" (composite), green gram (Vigna radiata L.) cv. "Samrat", black gram (Vigna mungo L.) cv. "Sarada", soybean (Glycine max L. Merril) cv. "PK 327" and peanut (Arachis hypogaea L.) cv. "JL 24", were tested in monoculture as well as in intercropping situations with 1:1 (additive series) and 1:2 ratios (replacement series). The result indicated that intercropped legumes improved the yield components of maize and offered some bonus yield. The highest maize grain yield (2,916.28 kg/ha) and maize equivalent yield (4,831.45 kg/ha) were recorded with maize + green gram (1:1) and maize + peanut (1:I), respectively. The values of all the competition functions were always greater than unity and maize + black gram (1:2) recorded the highest values of land equivalent ratio (1.433), area time equivalent ratio (1.374) and land equivalent coefficient (0.421). Maximum monetary advantage (Rs. 10,579.13) was found with maize + green gam (l:1). Maize + peanut (1:2) combination recorded the highest relative net return (2.01), net return (Rs. 28,523.08), benefit-cost ratio (2.76) ad per day return (Rs. 259.30). 展开更多
关键词 Maize (Zea mays L.) INTERCROPPING LEGUME monetary advantage land equivalent ratio area time equivalent ratio relative net return benefit-cost ratio.
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源远流长房产税
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作者 康景明 《江西财税与会计》 北大核心 1998年第8期52-52,共1页
关键词 城市房地产税 房产税 外商投资企业 间架税 国有房产 征税对象 土地改良物 第二步利改税 土地产权 民国时期
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