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有效发挥增值税收入作用的思考
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作者 徐海荣 《浙江财税与会计》 1995年第4期16-18,共3页
增值税是我国工商税制中的主体税种,研究分析增值税的收入作用,并针对其存在的问题,提出改进的意见,具有重要的现实意义。 一、增值税收入作用软化的表现 (一)部分进项税额申报抵扣提前。增值税暂行条例规定,准予从销项税额中抵扣的... 增值税是我国工商税制中的主体税种,研究分析增值税的收入作用,并针对其存在的问题,提出改进的意见,具有重要的现实意义。 一、增值税收入作用软化的表现 (一)部分进项税额申报抵扣提前。增值税暂行条例规定,准予从销项税额中抵扣的进项税额,限于一般纳税人购进货物或接受应税劳务所支付或者负担并在增值税扣税凭证上注明或据凭证计算的增值税额。依此规定看,一般纳税人购进货物或接受应税劳务,对发票帐单已到,但尚未付款或尚未开出承兑商业汇票的, 展开更多
关键词 增值税专用发票 收入作用 扣税凭证 进项税额 纳税人 税负率 有效发挥 期初存货 销项税额 农业产品
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有效发挥增值税收入作用的思考
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作者 徐海荣 《上海财税》 1995年第4期12-13,11,共3页
关键词 增值税专用发票 收入作用 进项税额 扣税凭证 有效发挥 纳税人 税负率 销项税额 期初存货 税收收入
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税收的收入作用与调节作用谁居首位要做历史的具体的分析
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作者 赵峰 《财政研究》 1986年第12期32-34,31,共4页
《财政研究》1986年第4期发表了王瑞珠同志的题为《重新认识税收的调节经济作用》的文章.文章对税收的作用问题大胆地提出了一些新的见解.但是,对文章中的有些观点,我觉得缺乏具体的分析,现提出来与王瑞珠同志商榷.(一)在税收的职能作用... 《财政研究》1986年第4期发表了王瑞珠同志的题为《重新认识税收的调节经济作用》的文章.文章对税收的作用问题大胆地提出了一些新的见解.但是,对文章中的有些观点,我觉得缺乏具体的分析,现提出来与王瑞珠同志商榷.(一)在税收的职能作用上,有收入作用,必有调节作用;先有自发调节作用,后有自动调节作用;要发挥自动调节作用。 展开更多
关键词 收入作用 调节作用 税收体系 杠杆作用 经济作用 经济杠杆 社会经济活动 调节经济 财政收入 经济的
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税收职能作用的深化认识与税制优化
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作者 赵峰 《中央财经大学学报》 1987年第6期26-30,共5页
一切税收工作的宗旨皆在于发挥税收的作用,而税收的作用又都来源于税收的职能,对税收职能作用的认识必须在税收实践中不断深化,才能为税制的优化设计提供坚实的理论根基。一、几点基本的认识(一)税收的职能与作用之间必须彻底分开长期以... 一切税收工作的宗旨皆在于发挥税收的作用,而税收的作用又都来源于税收的职能,对税收职能作用的认识必须在税收实践中不断深化,才能为税制的优化设计提供坚实的理论根基。一、几点基本的认识(一)税收的职能与作用之间必须彻底分开长期以来,我们在讨论税收的职能与作用时,总是把二者合在一起,职能是作用。 展开更多
关键词 税收职能 收入作用 税制优化 税制目标 调节作用 税制体系 深化认识 职能与作用 社会经济系统 税制结构
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关于我国个人所得税发展变化的特征分析 被引量:4
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作者 徐进 《当代经济研究》 CSSCI 北大核心 2000年第12期61-64,共4页
我国转轨时期个人所得税,从其收入作用的发展过程看,是经过由维护主权型向财政收入型方面转变、由外国人纳税为主的格局向我国纳税人为主的格局方面转变;从其调节作用的发展过程看,是由作为个人收入分配计划调节的补充作用转变到初... 我国转轨时期个人所得税,从其收入作用的发展过程看,是经过由维护主权型向财政收入型方面转变、由外国人纳税为主的格局向我国纳税人为主的格局方面转变;从其调节作用的发展过程看,是由作为个人收入分配计划调节的补充作用转变到初步反映修补市场机制缺陷的功能作用。但实际上个人所得税的调节功能并没有发挥其在市场经济条件下应有的调节功能作用,其原因就是在这种情况的背后,计划体制仍在发挥着程度不同的作用,有时甚至是主导作用。可以说,我国的个人所得税是在计划体制和市场体制共同作用下发展起来的,其本质特征为:受旧体制“惯性”和经济结构“拖累”制约下与市场经济体制作用下的“跛行”个人所得税。 展开更多
关键词 个人所得税 特征分析 收入作用 调节作用 中国
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Influence of magma intrusion on gas outburst in a low rank coal mine 被引量:12
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作者 Chen Shangbin Zhu Yanming +1 位作者 Li Wu Wang Hui 《International Journal of Mining Science and Technology》 2012年第2期259-266,共8页
The effect of magma intrusion on gas outburst is illustrated by a case study of the exposed magma intru- sion in the 313 mining area, upper coal seam Number 3, in the Qiwu Mine located in Shandong province. Vitrinite ... The effect of magma intrusion on gas outburst is illustrated by a case study of the exposed magma intru- sion in the 313 mining area, upper coal seam Number 3, in the Qiwu Mine located in Shandong province. Vitrinite reflectance, mercury injection, and maceral statistical analysis are used to characterize the coal. The aspects of coal metamorphism include changes in micro-components as well as in coal structure, the formation of new substances, and changes in gas absorption and storage. The results show that vitrinite reflectance increases within the region influenced by magma intrusion. The metamorphosed region may be divided into a weakly affected belt, a medium affected belt, a strongly affected belt, and a completely affected belt. Compared to the unaffected coal the total pore volume, as well as the amount of big and middle sized holes, increases while the number of transition holes and micro-pores decreases. This diminishes the absorption capacity of the matrix but enlarges the total gas storage space. Vitrinite con- tent initially decreases slightly but then increases rapidly while the inertinite content increases at first but then decreases. Exinite content decreases, then increases, and finally drops to zero. Higher vitrinite, and a lower inertinite, content increase gas absorption ability. This balances reduced adsorption caused by changes to pore structure. Consequently, gas adsorption capacity is not substantially reduced as the coal rank increases. Thermal metamorphism of the coal produces CH4 and other hydrocarbons that increase the total gas content in the coal seam. Asphaltene migrates into the medium and weakly affected regions filling in the pores and fractures there. This plugs the pathway for gas transport. A barrier is formed that hinders gas flow. C02, H2S, N2, and other gases carried in by the magma react to produce C02, which increases in relative concentration and enhances the risk of gas outburst. The two barriers, magma intrusion on one side and the medium and weakly affected belts on the other, as well as the unaf- fected coal seam itself, trap a large amount of gas during the thermal activity. This is the basic reason for gas outburst. These conclusions can enlighten activities related to gas prevention and control in a low rank coal mine affected by ma^ma intrusion. 展开更多
关键词 Magma intrusionGas outburstLow rank mineThermal metamorphismPore structureAdsorption and storage performance
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Role of Periodic Input Composition and Sweeping Gas for Improvement of Hydrogen Production in a Palladium Membrane Reactor by Partial Oxidation of Methane
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作者 Lemnouer Chibane Brahim Djellouli 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2012年第3期577-588,共12页
The partial oxidation of methane under periodic operation over Ni/y/-Al2O3 catalyst was investigated in a Pd-membrane reactor. The effects of key parameters such as the inlet composition and the sweeping, gas on metha... The partial oxidation of methane under periodic operation over Ni/y/-Al2O3 catalyst was investigated in a Pd-membrane reactor. The effects of key parameters such as the inlet composition and the sweeping, gas on methane conversion and the hydrogen recovery are numerically estalallshed with two penodtc input ttmctlons. In order to analyze the effect of the inputs modulation, the reaction was performed under low steam to methane ratio at a mod-erate temperature and pressure. It was obtained that to achieve process intensification is to operate the process in a periodic way. The main results show that the periodic input functions can improve the performance of the process compared to the optimal steady state operation. Moreover, there is an optimum amplitude of manipulated inputs leads to a maximum of hydrogen recovery. It is noteworthy that the comparison between the predicted performancevia the sinusoidal and the'square ways show that the better'average performance was obtainedwith the square way. 展开更多
关键词 hydrogen production MODULATION periodic operation Pd-membrane reactor
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Shifting Goal Posts: The Interplay Between Political Advertisements and Editorial Slants in Newspapers During Elections
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作者 Lyton Ncube 《Journalism and Mass Communication》 2013年第12期786-796,共11页
Advertising revenue is generally regarded as the lifeblood of the mass media since it largely contributes to the financial fortunes of both commercial and so-called public media houses. There is a consensus among poli... Advertising revenue is generally regarded as the lifeblood of the mass media since it largely contributes to the financial fortunes of both commercial and so-called public media houses. There is a consensus among political economy scholars that gives advertisers power over media content. It has also been argued that advertisers usually do not associate with ideological enemies. This research therefore sought to find out whether political advertisements especially, during election time, influence media content and whether political advertisers do not associate with media houses they are not ideologically compatible with. During election times, political parties also become big advertisers and newspapers together with broadcasting media compete to get advertisements from political parties so as to boost their financial fortunes. The research focused on the March 29, 2008 Zimbabwe harmonised elections with Network Guardian News a Kwekwe based privately owned community newspaper being used as a case study. This study utilised critical discourse analysis on purposively selected newspaper stories published during the period under study; while in-depth unstructured interviews with editors, reporters from the newspaper and politicians were also conducted to gather information. The findings revealed that in spite of the pro-ZANU-PF Network Guardian News newspaper carrying both MDc and ZANU-PF advertisements, its editorial stance remained hostile to the MDC-T party. 展开更多
关键词 political advertising political marketing editorial content political economy 2008 Zimbabweanelection
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The Genoese Commune Massari's Ledger of 1340: The First Computer Modeling Experience and Its Results
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作者 Mikhail I. Kuter M. M. Gurskaya O. A. Sidiropulo 《Journal of Modern Accounting and Auditing》 2013年第2期212-229,共18页
Since 1865, the scholars from different countries have been studying the Genoese Massari's ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also ... Since 1865, the scholars from different countries have been studying the Genoese Massari's ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes (from registering the expenses of the commune to their coverage by revenue) instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses. 展开更多
关键词 single-entry accounting double entry double-entry bookkeeping Massari book Genoa municipality thebudget incomes and expenses the sales of goods at below purchasing price
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重新认识税收的调节经济作用 被引量:1
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作者 王瑞珠 《财政研究》 1986年第4期13-16,共4页
税收在社会主义有计划的商品经济中究竟应起什么作用和居于何等地位,无论从理论上还是在实践中都还是一个亟待研究、探讨、解决的问题.这里,一个至关重要的问题,就是应重新认识税收杠杆的调节经济作用.社会主义商品经济中税收的作用首... 税收在社会主义有计划的商品经济中究竟应起什么作用和居于何等地位,无论从理论上还是在实践中都还是一个亟待研究、探讨、解决的问题.这里,一个至关重要的问题,就是应重新认识税收杠杆的调节经济作用.社会主义商品经济中税收的作用首先是调节经济税收被当作经济杠杆是随着社会经济的发展而逐步形成的.只有当它依据价值规律,执行调节经济的职能时才成为经济杠杆而发生调节作用. 展开更多
关键词 经济作用 税收收入 调节作用 调节经济 收入作用 社会经济发展 经济杠杆 重新认识 税收调节 价值规律
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