At 9:30 a.m.on July 16,2021,the national carbon emission trading market started operation at Shanghai Environment and Energy Exchange.On the first day,the carbon emission quota totaled 4.244 million tons,with a turnov...At 9:30 a.m.on July 16,2021,the national carbon emission trading market started operation at Shanghai Environment and Energy Exchange.On the first day,the carbon emission quota totaled 4.244 million tons,with a turnover of 210 million yuan and an average transaction price of 51.23 yuan/ton.The carbon trading price is on the rise.With the gradual maturity and improvement of conditions,there will be about 8,000 to 10,000 emission control enterprises under the eight major industries in the future,and China’s carbon market will become the largest market covering greenhouse gas emissions worldwide.It can be seen that carbon trading is a“big deal.”If enterprises participate well,they will form carbon assets,but if they do not participate well,they will form carbon liabilities.This paper analyzes the opportunities and challenges faced by quasi emission control enterprises under the background of low-carbon economy.This provides certain reference significance for these enterprises to actively participate in the national carbon trading market in the future.展开更多
So far, most theories of economics and management are under the same premisethat the natural resources are never exhausted and regenerated repeatedly. The magic of technologybrought by industrial revolution endowed hu...So far, most theories of economics and management are under the same premisethat the natural resources are never exhausted and regenerated repeatedly. The magic of technologybrought by industrial revolution endowed human with power that they can do anything they want. Italso turns natural resources into industrial energy and enhances the development of human societyand civilization. Human uses direct comparison of input and output and the satisfaction degree ofdemands to measure the production activities, the economic benefit and management performance,regardless of the change of ecology that serves as the natural resources. However, since theecological environment has been changing worse recently and natural disaster happened frequentlyhuman's dream of conquering the nature has been broken. The nature implements reprisal against humanagain and again, and human is faced with the development limit because of the environmentalrestriction.展开更多
In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration ...In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.展开更多
文摘At 9:30 a.m.on July 16,2021,the national carbon emission trading market started operation at Shanghai Environment and Energy Exchange.On the first day,the carbon emission quota totaled 4.244 million tons,with a turnover of 210 million yuan and an average transaction price of 51.23 yuan/ton.The carbon trading price is on the rise.With the gradual maturity and improvement of conditions,there will be about 8,000 to 10,000 emission control enterprises under the eight major industries in the future,and China’s carbon market will become the largest market covering greenhouse gas emissions worldwide.It can be seen that carbon trading is a“big deal.”If enterprises participate well,they will form carbon assets,but if they do not participate well,they will form carbon liabilities.This paper analyzes the opportunities and challenges faced by quasi emission control enterprises under the background of low-carbon economy.This provides certain reference significance for these enterprises to actively participate in the national carbon trading market in the future.
文摘So far, most theories of economics and management are under the same premisethat the natural resources are never exhausted and regenerated repeatedly. The magic of technologybrought by industrial revolution endowed human with power that they can do anything they want. Italso turns natural resources into industrial energy and enhances the development of human societyand civilization. Human uses direct comparison of input and output and the satisfaction degree ofdemands to measure the production activities, the economic benefit and management performance,regardless of the change of ecology that serves as the natural resources. However, since theecological environment has been changing worse recently and natural disaster happened frequentlyhuman's dream of conquering the nature has been broken. The nature implements reprisal against humanagain and again, and human is faced with the development limit because of the environmentalrestriction.
文摘In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.
