中国地方政府间的企业所得税竞争研究——基于面板数据空间滞后模型的实证分析

中国地方政府没有独立的税收立法权,但仍然可以通过企业所得税优惠开展中国式税收竞争。本文在构建省级企业所得税优惠衡量指标的基础上,使用面板数据空间滞后模型分析表明,中国地方政府间存在无序的策略互补式税收竞争,并且在企业所得税名义税收优惠上的竞争比实际税收优惠更为激烈。中央政府有必要从企业所得税名义税收优惠入手,采取措施规范地方政府间的企业所得税竞争行为,但同时也应该保持税收优惠政策本身及其实施效果的连续性。

引文网络的出度分布特征研究——以国际图书情报学论文引文为例

以2000-2011年SCI、SSCI收录图书馆学情报学研究型论文的引文为数据来源,分析了出度分布特征及其演变。在此基础上归纳了引文网络中出度分布特征及其形成机制:2000-2003,引文量较小,出度分布特征可以由指数衰减函数近似表征,增长机制起主要作用;2004-2007,引文量为1的论文数比例减小,出度分布偏离指数衰减函数,增长机制和择优连接机制共同起作用;2008-2011,引文量为1的论文数比例较小,出度分布特征可以由对数正态分布函数近似表征,出度分布由择优连接机制控制。论文最后对这些特征的成因进行了分析。

某复杂锑铅锌银多金属硫化矿综合回收试验研究

针对某复杂锑铅锌银硫化矿嵌布粒度细、共生关系密切等特点,采用优先浮选锑铅-再选锌的工艺方案,闭路试验获得了铅锑精矿(Sb+Pb)品位55.64%、回收率铅90.46%、锑90.76%,锌精矿品位54.71%、锌回收率89.50%,银富集于铅锑精矿中,银品位1899.4g/t、回收率87.41%的较好选矿指标,实现了对该矿产资源的综合回收利用。

Promoting Economic Recovery Through Taxation

The role of taxation in promoting economic recovery has attracted great-er attention in recent years,with economic dislocation following the Global Financial Crisis and the COVID-19 pandemic.While taxation is only one of the factors impacting economic recovery,both economic literature and practical experience show that tax policy can contribute to enhanced growth and therefore greater economic activity.Tax instruments used as a means for promoting economic recovery include tax holidays,preferential tax rates,investment allowances,tax credits and special economic zones.However,there are a range of constraints over tax incentive design imposed by bodies such as the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting,the Forum on Harmful Tax Practices of the OECD and the Code of Conduct on Business Taxation of the European Union.Given the above,this paper sets out practical issues to inform governments seeking to promote economic activity through taxation.