环境税经济效应的扩展分析及其政策启示

本文从环境税的理论基础入手,回顾了环境税经济效应分析的几个有代表性的基本观点,认真分析了环境税经济效应传统分析中存在的局限性,并在此基础上将"经济结构优化效应"和"国际贸易受益效应"引入到环境税经济效应分析当中,大大拓宽了环境税经济效应分析的研究视角,最后在环境税经济效应创新性分析的基础上提出了相应的环境税政策启示。

The Sports Culture Creative Industry in the UK and its Enlightenment on Sports Industry of China

This research is based on creative industry of sports culture of the U.K. Firstly, the literature research method is used to collect relevant authoritative economic data, and clarify and identify concepts of the sports culture creative industry with the ＂rule of thirds＂ of creative industry of the U.K.; secondly, empirical research is conducted to describe an active and drive function of the 3 kinds of expansion effects-forward effect, bystander effect and backward effect on peripheral industries on sports industry and even national economy development by rapid development of the sports culture creative industry in the U.K.; thirdly, this paper figures out that the sports culture creative industry will become new economic growth, ixew development route for the sports industry in the future and new power for industrial structure optimization and upgrading; finally, the research outcome gives reference and guide to scientific development, transformation and upgrading of the sports industry of China in the new round of worlds＇ economic restructuring.

基于宏观视角的“营改增”效应分析

从宏观视角切入,"营改增"效应可以归结为税制完善效应、减税减负效应、经济优化效应、改革促发展效应四大方面。具体而言,其税制完善效应主要体现在消除对劳务的税收歧视、更好体现税收中性原则、有效提高征管效率等方面;其减税减负效应可从税收视角与行业视角进行解读;其经济优化效应可总结为深化专业分工、优化产业结构、增进贸易出口;其改革促发展效应表现为倒逼分税制改革、推进税收立法进程。