With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s en...With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.展开更多
This paper is a report of an experimental undergraduate composite program of Tourism Business Management and English. It introduces the characteristics of the program structure, faculty, learning materials, teaching a...This paper is a report of an experimental undergraduate composite program of Tourism Business Management and English. It introduces the characteristics of the program structure, faculty, learning materials, teaching and learning methods, and assessment approaches. The achievements of the program as well as the major problems it has experienc.ed are also discussed.展开更多
基金the National Natural Science Foundation of China(No.70941021)
文摘With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.
文摘This paper is a report of an experimental undergraduate composite program of Tourism Business Management and English. It introduces the characteristics of the program structure, faculty, learning materials, teaching and learning methods, and assessment approaches. The achievements of the program as well as the major problems it has experienc.ed are also discussed.
