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煤炭资源耗减价值及其“利益共享、风险共担”补偿机制研究 被引量:2
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作者 张炎治 魏晓平 冯颖 《中国人口·资源与环境》 CSSCI CSCD 北大核心 2016年第1期77-82,共6页
煤炭行业清费建税,资源税从价计征引起了社会各界对资源税费制度改革的热议,而资源耗减价值是资源税费制度改革的重要依据之一。将资源回采率纳入使用者成本模型,科学计量了我国2000-2011年间煤炭资源的耗减价值。分析表明:2000-2011年... 煤炭行业清费建税,资源税从价计征引起了社会各界对资源税费制度改革的热议,而资源耗减价值是资源税费制度改革的重要依据之一。将资源回采率纳入使用者成本模型,科学计量了我国2000-2011年间煤炭资源的耗减价值。分析表明:2000-2011年间,4%折现率下煤炭资源耗减价值增加了22倍之多,而资源税费却仅仅增长了7倍,煤炭资源耗减价值与资源税费实际征收额之间存在有巨大缺口得不到补偿;国家资源所有者权益的实现度与煤炭经济形势呈逆向分布,煤炭工业利润率的上升并没有带来国家资源所有者权益的增加,导致这种错位的原因与我国不合理的资源税收机制有很大关系;资源税税率的理论区间为1.11%-8.85%,与国家规定的2%-10%高度重合,从而说明国家决策的合理性。为使资源所有者权益的实现度与煤炭工业经济形势相"挂钩",以资源税收入等于资源耗减价值为切入点,对资源所有者权益的实现度进行数理分析,求得了资源税税率与当期资源价格的关系,发现固定税率的资源税难以适应市场波动,于是提出"资源税+利润税"的组合税收工具,确定了利润税的起征点,计算得出了资源税和利润税的税率组合。该组合税制在一定程度上能够平抑经济周期对煤炭工业造成的影响,同时又维护国家资源所有者权益,从而实现国家与煤炭工业"利益共享、风险共担"。 展开更多
关键词 资源耗减价值 使用者成本法 资源所有者权益实现 利益共享 风险共担
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The Nomocracy Pursuit of "the Maritime Silk Road"--On Legal Guarantee of State's Marine Rights and Interests
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作者 Pei Zhaobin Wang Lili 《Journal of Shipping and Ocean Engineering》 2016年第2期123-128,共6页
"The Maritime Silk Road", part of China's maritime power strategy, will safeguard the realization of "Chinese Dream". "The Maritime Silk Road" needs desperately legal guarantee of State's marine rights and int... "The Maritime Silk Road", part of China's maritime power strategy, will safeguard the realization of "Chinese Dream". "The Maritime Silk Road" needs desperately legal guarantee of State's marine rights and interest. The primary target of this paper is to put forward several suggestions on the legal guarantee of maritime rights protection based on analyzing the present situation of China legal system. 展开更多
关键词 The Maritime Silk Road marine rights and interests legal guarantee.
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Some Thoughts on Lawyers and Legal Construction
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作者 Sun Zilu 《International English Education Research》 2014年第6期28-30,共3页
To construct the rule of law, we can not only rely on the legal system itself but also should we take good use of the legal person' s active participation in the building process, which would be the driving force. On... To construct the rule of law, we can not only rely on the legal system itself but also should we take good use of the legal person' s active participation in the building process, which would be the driving force. Only the static legal system itself can not nile out the presence of ruling of man and something like unjust privilege. However, legal person's dynamic involving in the conslluction of rule of law, by means of legal person's constraints to the person of rule of man, can effectively protect citizens' legitimate rights and interests, by what we can achieve the maximum degree of eliminating social injustice as well. There is no doubt that the lawyer is just the Sllong force that above-mentioned who promotes the process of legal construction to develop better and longer. 展开更多
关键词 Practicing Lawyer Legal Construction Rule of Man Political Participation
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An Utilitarianist Reading of Criminal Law
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作者 Joao Paulo Orsini Martinelli 《Sociology Study》 2014年第4期348-359,共12页
Utilitarianism is the branch of philosophy that studies the usefulness of an idea. Among the possible gains and losses, the balance must be positive to reach the intended utility. Criminal law is the most repressive b... Utilitarianism is the branch of philosophy that studies the usefulness of an idea. Among the possible gains and losses, the balance must be positive to reach the intended utility. Criminal law is the most repressive branch of legal system and therefore should be applied sparingly by the state. Its usefulness should be the protection of legal interests and minimal restriction of personal liberty. The lawmaker should seek the best way to achieve this utility with the choice of the most relevant legal interests and less repressive means before appealing to the criminal law. The legal interests protected by criminal law must be the most important ones for a social life in harmony and prohibited behaviors must be injurious or dangerous to those legal interests. The Rule of Law does not authorize criminal prohibitions without a minimum limit that allows citizens to behave according to their wishes, provided that does not harm the interests of other people. This is the calculation that legislator, judge, and interpreter should seek: more protection and less restriction to citizens. 展开更多
关键词 UTILITARIANISM legal interests personal liberty PROPORTIONALITY
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Pereira's Equity: Teaching Introductory Accounting With a Family Approach
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作者 Ivam Ricardo Peleias 《Journal of Modern Accounting and Auditing》 2013年第7期867-880,共14页
The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to... The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to the needs of register, control, and information of the family equity, through the application of the content of introductory accounting. The authors aim to offer a didactic and playful alternative for the teaching of introductory accounting in undergraduation courses, such as business management, accountancy, economy, and others in which this course is offered. The aim is to show the integration of accounting contents offered in the course, applied to the most common and nearest experience of freshmen in their first year during the undergraduate program: the family. The case can be solved in two phases: In the first, during a class of up to 100 minutes, the professor develops six activities, culminating in the students answering up to four suggested questions; in the second, whose application is left to the professor, in another class further ahead, is numerical. 展开更多
关键词 teaching-learning process introductory accounting Brazil
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试论我国文摘期刊版权困局的破解 被引量:1
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作者 李钊平 《中国编辑》 CSSCI 北大核心 2015年第1期48-50,53,共4页
彰显"浓缩艺术"的文摘品牌期刊坚守主流价值观,表现出高度的文化自觉与文化自信,在改革开放后迎来了历史性繁荣,也面临挥之不去的版权梦魇与数字化冲击的风险。文摘期刊只有模范执行法定许可制度,进一步规范自身转载行为,创... 彰显"浓缩艺术"的文摘品牌期刊坚守主流价值观,表现出高度的文化自觉与文化自信,在改革开放后迎来了历史性繁荣,也面临挥之不去的版权梦魇与数字化冲击的风险。文摘期刊只有模范执行法定许可制度,进一步规范自身转载行为,创新编辑方式,强化编辑力,通过权益让度努力构建与作者、原创出版机构共生共荣的新生态,才能在竞争博弈中立于不败之地。 展开更多
关键词 文摘期刊 法定许可 权益
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企业领导层权力异动特征与新态势报告提要
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《经济展望》 2003年第9期11-11,共1页
关键词 企业领导层 权力异动 权益度 心态
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“兵变”成功者和失败者手中都拥有时代的真理
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《经济展望》 2001年第1期12-13,共2页
一段时期来令人眼花缭乱的企业“兵变”,使舆论哗然,使企业所有者小心慎微,生怕“兵变”降临到自己头上。企业为什么会发生“兵变”?兵变的发生不会是无中生有,总归事出有因,并且现实中的“兵变”大多数还表现为一种有预谋有组织... 一段时期来令人眼花缭乱的企业“兵变”,使舆论哗然,使企业所有者小心慎微,生怕“兵变”降临到自己头上。企业为什么会发生“兵变”?兵变的发生不会是无中生有,总归事出有因,并且现实中的“兵变”大多数还表现为一种有预谋有组织的行为,那么存在于这种现象之中的深层的东西是什么?本文从理论角度来探讨“兵变”的理论理由,给兵变者和被兵变者一种解释,并从中寻找一种方法来解决或者一定程度上避免这种爆破性的危及企业生存行为的发生。 展开更多
关键词 中国企业 企业制 经营管理 权益度理论 产权制
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