There is no shortage of tax rules that address energy and natural resources in some manner.There are taxes on most types of fuel,tax credits for energy saving devices,and various tax incentives to encourage specified ...There is no shortage of tax rules that address energy and natural resources in some manner.There are taxes on most types of fuel,tax credits for energy saving devices,and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters.In addition,numerous proposals are offered annually by lawmakers at the federal,state and local levels that also address conservation,energy and innovation in conservation and energy-efficiencies.How do we know if existing rules and proposals are appropriate for a tax system?Principles of good tax policy can be applied to them to identify strengths,weaknesses and how to improve the rules and proposals.This article explains the principles of good tax policy,provides an example of their application and makes several sugges-tions of how this type of analysis can be incorporated into any classroom learning on green building topics.This exercise is not only for students with tax knowledge,but also engineers,scientists,architects,environmentalists,as well as everyone in our roles of citizen and voter.展开更多
Charitable trust is a combination of charity and trust industry.The development of charitable trust started earlier in foreign countries and has been widely used.Charitable trust in China is still in its infancy,lacki...Charitable trust is a combination of charity and trust industry.The development of charitable trust started earlier in foreign countries and has been widely used.Charitable trust in China is still in its infancy,lacking legal support and a complete operation system.Problems such as unclear boundaries and imperfect tax preference system has occurred,and a complete public trust system has not yet been formed.But from a long perspective,charitable trust has a high application value and prospects in China's poverty alleviation,pension and other fields.In this paper,the development status of charitable trust in China is summarized and analyzed.展开更多
文摘There is no shortage of tax rules that address energy and natural resources in some manner.There are taxes on most types of fuel,tax credits for energy saving devices,and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters.In addition,numerous proposals are offered annually by lawmakers at the federal,state and local levels that also address conservation,energy and innovation in conservation and energy-efficiencies.How do we know if existing rules and proposals are appropriate for a tax system?Principles of good tax policy can be applied to them to identify strengths,weaknesses and how to improve the rules and proposals.This article explains the principles of good tax policy,provides an example of their application and makes several sugges-tions of how this type of analysis can be incorporated into any classroom learning on green building topics.This exercise is not only for students with tax knowledge,but also engineers,scientists,architects,environmentalists,as well as everyone in our roles of citizen and voter.
文摘Charitable trust is a combination of charity and trust industry.The development of charitable trust started earlier in foreign countries and has been widely used.Charitable trust in China is still in its infancy,lacking legal support and a complete operation system.Problems such as unclear boundaries and imperfect tax preference system has occurred,and a complete public trust system has not yet been formed.But from a long perspective,charitable trust has a high application value and prospects in China's poverty alleviation,pension and other fields.In this paper,the development status of charitable trust in China is summarized and analyzed.
