There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds pe...There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds per day or pounds per unit of output).Concentration-based emission standard(e.g.milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In this article,comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentrationbased effluent standards,effluent taxes,and a combination of both.A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure.With one detailed application to the paper industry,some enlightenment and conclusions-as well as the general applicability of these principles-are then provided:Under the same effluent tax rate,enterprises,groups,and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs.It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries.It is necessary to reduce MAC of enterprises to better stimulate enterprises' or industries' emission reduction by preferential measures,such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.展开更多
From January 1, 2010 the Portuguese system of financial accounting and reporting is based on the International Financial Reporting Standards （IFRS）. In Portugal, the taxable income of companies is derived from the a...From January 1, 2010 the Portuguese system of financial accounting and reporting is based on the International Financial Reporting Standards （IFRS）. In Portugal, the taxable income of companies is derived from the accounting profit/loss. Adjustments are made to this figure to compute the taxable income. In this paper I will highlight the accounting and tax treatment of impairment losses in tangible assets, provisions, and the fair value method, concluding that the gap between accounting and tax rules did not diminish with the new system. In every one of the mentioned topics the rules inserted in the corporate tax code are quite different from the IFRS based accounting statements. Thus, an opportunity was lost to move towards a more harmonized system of computing book and tax income as far as corporate income tax is concerned展开更多
基金supported by Beijing Natural Science Foundation(9154036)"Water Pollution Control Strategy and Decision Support Platform"[grant No.2009ZX07631-02-03]"Water Pollution Accident Damage Assessment Technology Research[grant No.201309060]"
文摘There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds per day or pounds per unit of output).Concentration-based emission standard(e.g.milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In this article,comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentrationbased effluent standards,effluent taxes,and a combination of both.A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure.With one detailed application to the paper industry,some enlightenment and conclusions-as well as the general applicability of these principles-are then provided:Under the same effluent tax rate,enterprises,groups,and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs.It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries.It is necessary to reduce MAC of enterprises to better stimulate enterprises' or industries' emission reduction by preferential measures,such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.
文摘From January 1, 2010 the Portuguese system of financial accounting and reporting is based on the International Financial Reporting Standards （IFRS）. In Portugal, the taxable income of companies is derived from the accounting profit/loss. Adjustments are made to this figure to compute the taxable income. In this paper I will highlight the accounting and tax treatment of impairment losses in tangible assets, provisions, and the fair value method, concluding that the gap between accounting and tax rules did not diminish with the new system. In every one of the mentioned topics the rules inserted in the corporate tax code are quite different from the IFRS based accounting statements. Thus, an opportunity was lost to move towards a more harmonized system of computing book and tax income as far as corporate income tax is concerned
