The panel dataset which covered the socio-economic data of 31 provinces （municipalities and autonomous region） in China from 2000-2007 was used to do empirical analysis on the effect of abolishing agricultural taxes...The panel dataset which covered the socio-economic data of 31 provinces （municipalities and autonomous region） in China from 2000-2007 was used to do empirical analysis on the effect of abolishing agricultural taxes on farmers＇ income by referring to the fixed effect estimation method. It found that the abolition of agricultural taxes increased farmer＇s net income per capita by 2%. Combining with the results of empirical analysis, related policy suggestions were put forward to increase farmers＇ income.展开更多
This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces...This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.展开更多
The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax poli...The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax policy, can provide incentives to identify areas for managing business entities. Obviously, one of the main levers of the state policy is a tax policy. Tax policy plays a crucial role in supporting innovation activities, which in turn provide sustainable economic growth for both the economic entities and the state. Whereas, due to guaranty of sustainable production line in the market economy, the economic entity always needs additional financial resources that ensure the renewal of fixed assets. The present paper focuses on the variation of calculations of the depreciation fund in the Republic of Uzbekistan. Regarding to both the tax rates and interval of the residual value of fixed assets, without attracting financial flows, the economic entities can update fixed assets, which on the same time increases the tax payments to the state budget in case of Uzbekistan.展开更多
针对传统两步定位法在固定无源单站定位精度不高的问题,提出一种基于角速度先验的固定无源单站直接定位方法 .首先,给出定位场景及辐射源运动模型,根据雷达辐射源脉内、脉间以及空间采样特点,按照快时间、慢时间、快拍构建三维观测信号...针对传统两步定位法在固定无源单站定位精度不高的问题,提出一种基于角速度先验的固定无源单站直接定位方法 .首先,给出定位场景及辐射源运动模型,根据雷达辐射源脉内、脉间以及空间采样特点,按照快时间、慢时间、快拍构建三维观测信号模型.将快时间变换至频域并提取一组最强信号,利用本文提出的空时对称自相关函数(Space Time Symmetric Autocorrelation Function,STSAF),消除影响定位精度的多余相位项;然后,将经上述处理的2次观测信号进行混频,构建定位模型并给出直接定位代价函数;同时,针对性提出一种基于位置选择的MUSIC(MUltiple SIgnal Classification)算法,根据慢时间域包含的距离信息及空间域包含的方位信息,对辐射源横、纵坐标进行搜索,实现对辐射源的直接定位.本文对算法计算复杂度和克拉美罗下界(Cramer-Rao Lower Bound,CRLB)进行了理论推导,分析了影响定位精度的因素,对比所提直接定位方法与传统两步定位法的均方根误差,绘制本文方法的GDOP(Geometric Dilution Of Precision)曲线.展开更多
为考察我国企业所得税改革对固定资产投资的影响效应,以税改前后上市公司执行税率的不同作为研究的切入点,借鉴国外衡量政策效应的主流计量研究方法——DID(Difference in Difference)方法,使用上市公司数据对此予以实证分析。研究结果...为考察我国企业所得税改革对固定资产投资的影响效应,以税改前后上市公司执行税率的不同作为研究的切入点,借鉴国外衡量政策效应的主流计量研究方法——DID(Difference in Difference)方法,使用上市公司数据对此予以实证分析。研究结果表明,税改前后上市公司执行税率的不同,对不同所有制性质的上市公司的固定资产投资影响明显不同。因此,要有效调整企业的固定资产投资,应对这两类身份不同的企业制定有所区别的政策。展开更多
文摘The panel dataset which covered the socio-economic data of 31 provinces （municipalities and autonomous region） in China from 2000-2007 was used to do empirical analysis on the effect of abolishing agricultural taxes on farmers＇ income by referring to the fixed effect estimation method. It found that the abolition of agricultural taxes increased farmer＇s net income per capita by 2%. Combining with the results of empirical analysis, related policy suggestions were put forward to increase farmers＇ income.
基金This paper was prepared for the 25th International Conference of Agricultural Economists, August 16-22, 2003, Durban, South Africa. This project is financed by the National Natural Science Foundation of China （70173016） and Shanxi Province Soft Science Research Program （011002）. During the research, we have obtained the full support of Shanxi Province, Zhejiang Province and National Rural Fixed 0bservation Network 0ffice. We hereby show our thanks to all of them.
文摘This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.
文摘The state plays a paramount role in the development of the national economy. In this development process, the state with direct levers, using the available tools as state financial support, banks systems, and tax policy, can provide incentives to identify areas for managing business entities. Obviously, one of the main levers of the state policy is a tax policy. Tax policy plays a crucial role in supporting innovation activities, which in turn provide sustainable economic growth for both the economic entities and the state. Whereas, due to guaranty of sustainable production line in the market economy, the economic entity always needs additional financial resources that ensure the renewal of fixed assets. The present paper focuses on the variation of calculations of the depreciation fund in the Republic of Uzbekistan. Regarding to both the tax rates and interval of the residual value of fixed assets, without attracting financial flows, the economic entities can update fixed assets, which on the same time increases the tax payments to the state budget in case of Uzbekistan.
文摘针对传统两步定位法在固定无源单站定位精度不高的问题,提出一种基于角速度先验的固定无源单站直接定位方法 .首先,给出定位场景及辐射源运动模型,根据雷达辐射源脉内、脉间以及空间采样特点,按照快时间、慢时间、快拍构建三维观测信号模型.将快时间变换至频域并提取一组最强信号,利用本文提出的空时对称自相关函数(Space Time Symmetric Autocorrelation Function,STSAF),消除影响定位精度的多余相位项;然后,将经上述处理的2次观测信号进行混频,构建定位模型并给出直接定位代价函数;同时,针对性提出一种基于位置选择的MUSIC(MUltiple SIgnal Classification)算法,根据慢时间域包含的距离信息及空间域包含的方位信息,对辐射源横、纵坐标进行搜索,实现对辐射源的直接定位.本文对算法计算复杂度和克拉美罗下界(Cramer-Rao Lower Bound,CRLB)进行了理论推导,分析了影响定位精度的因素,对比所提直接定位方法与传统两步定位法的均方根误差,绘制本文方法的GDOP(Geometric Dilution Of Precision)曲线.
文摘为考察我国企业所得税改革对固定资产投资的影响效应,以税改前后上市公司执行税率的不同作为研究的切入点,借鉴国外衡量政策效应的主流计量研究方法——DID(Difference in Difference)方法,使用上市公司数据对此予以实证分析。研究结果表明,税改前后上市公司执行税率的不同,对不同所有制性质的上市公司的固定资产投资影响明显不同。因此,要有效调整企业的固定资产投资,应对这两类身份不同的企业制定有所区别的政策。
