Under the carbon neutrality goal,coal enterprises must seek breakthroughs from abandoned mines,develop new resources in the new era,turn problems into countermeasures,and participate in the carbon emissions market,for...Under the carbon neutrality goal,coal enterprises must seek breakthroughs from abandoned mines,develop new resources in the new era,turn problems into countermeasures,and participate in the carbon emissions market,for contributing to the accomplishment of the national strategic goal of carbon neutrality.To this end,we investigated the relevant national policies and regulations to clarify the boundaries disclosed by the carbon information of enterprises,understood the development direction of carbon storage in abandoned mines,and clarified the transformation and development of carbon storage in aban-doned mines.We made a few suggestions:(1)China should learn from its past experience and other countries to develop the energy industry with Chinese characteristics and reform the economic system.(2)Coal enterprises must actively respond to the national carbon information disclosure policy,clarify their own responsibilities and carbon emission boundaries.(3)It is necessary to proactively obtain advanced knowledge and plan carbon storage pathways for abandoned mines.(4)Devel-opment problems of coal enterprises should be deduced using cases.The'dual carbon'goals should be achieved steadily step-by-step.(5)Three measures,i.e.improving the existing resource structure,coordinating the information of abandoned mines,and promoting the cultivation of scientific and technological talents.展开更多
The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the go...The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.展开更多
Based on the externality theory and the environmental value theory, the hypothesis of charging for waste dumping of open-pit metal mines was put forth. The charging methods were designed according to the characteristi...Based on the externality theory and the environmental value theory, the hypothesis of charging for waste dumping of open-pit metal mines was put forth. The charging methods were designed according to the characteristics of waste dumping of openpit metal mines, including charging based on the dumping amount of the total waste, multi-charging factors, exceeding standard punishment charging, and so on. The main charging parameter is based on the dumping area rather than the total amount of waste dumping. The charging model of waste dumping of open-pit mines was formulated, and the charging rate was divided into two parts, i.e., the standard charging rate and the differential charging rate. The standard charging rate was derived using the equilibrium dynamic model, whereas the differential one was obtained by establishing the fuzzy synthesized evaluation model.展开更多
Tax risk behavior causes serious loss of fiscal revenue,damages the country’s public infrastructure,and disturbs the market economic order of fair competition.In recent years,tax risk detection,driven by information ...Tax risk behavior causes serious loss of fiscal revenue,damages the country’s public infrastructure,and disturbs the market economic order of fair competition.In recent years,tax risk detection,driven by information technology such as data mining and artificial intelligence,has received extensive attention.To promote the high-quality development of tax risk detection methods,this paper provides the first comprehensive overview and summary of existing tax risk detection methods worldwide.More specifi-cally,it first discusses the causes and negative impacts of tax risk behaviors,along with the development of tax risk detection.It then focuses on data-mining-based tax risk detection methods utilized around the world.Based on the different principles employed by the algorithms,existing risk detection methods can be divided into two categories:relationship-based and non-relationship-based.A total of 14 risk detection methods are identified,and each method is thoroughly explored and analyzed.Finally,four major technical bottlenecks of current data-driven tax risk detection methods are analyzed and discussed,including the difficulty of integrating and using fiscal and tax fragmented knowledge,unexplainable risk detection results,the high cost of risk detection algorithms,and the reliance of existing algorithms on labeled information.After investigating these issues,it is concluded that knowledge-guided and datadriven big data knowledge engineering will be the development trend in the field of tax risk in the future;that is,the gradual transition of tax risk detection from informatization to intelligence is the future development direction.展开更多
基金support provided by the Institute of Energy,Hefei Comprehensive National Science Center (Grant No.21KZS216),ChinaCollaborative Innovation Project of Colleges and Universities of Anhui Province (Grant No.GXXT-2021-019),China+3 种基金the Open Fund of State Key Laboratory of Mining Response and Disaster Prevention and Control in Deep Coal Mines (Grant No.SKLMRDPC19ZZ05),ChinaOpen Fund of National Local Joint Engineering Research Center for Safe and Accurate Coal Mining (EC2021002)Natural Science Research Project of University in Anhui (KJ2021ZD0050)Excellent Youth Project of Anhui Province (2022AH030086).
文摘Under the carbon neutrality goal,coal enterprises must seek breakthroughs from abandoned mines,develop new resources in the new era,turn problems into countermeasures,and participate in the carbon emissions market,for contributing to the accomplishment of the national strategic goal of carbon neutrality.To this end,we investigated the relevant national policies and regulations to clarify the boundaries disclosed by the carbon information of enterprises,understood the development direction of carbon storage in abandoned mines,and clarified the transformation and development of carbon storage in aban-doned mines.We made a few suggestions:(1)China should learn from its past experience and other countries to develop the energy industry with Chinese characteristics and reform the economic system.(2)Coal enterprises must actively respond to the national carbon information disclosure policy,clarify their own responsibilities and carbon emission boundaries.(3)It is necessary to proactively obtain advanced knowledge and plan carbon storage pathways for abandoned mines.(4)Devel-opment problems of coal enterprises should be deduced using cases.The'dual carbon'goals should be achieved steadily step-by-step.(5)Three measures,i.e.improving the existing resource structure,coordinating the information of abandoned mines,and promoting the cultivation of scientific and technological talents.
文摘The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.
文摘Based on the externality theory and the environmental value theory, the hypothesis of charging for waste dumping of open-pit metal mines was put forth. The charging methods were designed according to the characteristics of waste dumping of openpit metal mines, including charging based on the dumping amount of the total waste, multi-charging factors, exceeding standard punishment charging, and so on. The main charging parameter is based on the dumping area rather than the total amount of waste dumping. The charging model of waste dumping of open-pit mines was formulated, and the charging rate was divided into two parts, i.e., the standard charging rate and the differential charging rate. The standard charging rate was derived using the equilibrium dynamic model, whereas the differential one was obtained by establishing the fuzzy synthesized evaluation model.
基金supported by the Key Research and Development Project in Shaanxi Province (2023GXLH-024)the National Natural Science Foundation of China (62250009,62002282,62037001,and 62192781).
文摘Tax risk behavior causes serious loss of fiscal revenue,damages the country’s public infrastructure,and disturbs the market economic order of fair competition.In recent years,tax risk detection,driven by information technology such as data mining and artificial intelligence,has received extensive attention.To promote the high-quality development of tax risk detection methods,this paper provides the first comprehensive overview and summary of existing tax risk detection methods worldwide.More specifi-cally,it first discusses the causes and negative impacts of tax risk behaviors,along with the development of tax risk detection.It then focuses on data-mining-based tax risk detection methods utilized around the world.Based on the different principles employed by the algorithms,existing risk detection methods can be divided into two categories:relationship-based and non-relationship-based.A total of 14 risk detection methods are identified,and each method is thoroughly explored and analyzed.Finally,four major technical bottlenecks of current data-driven tax risk detection methods are analyzed and discussed,including the difficulty of integrating and using fiscal and tax fragmented knowledge,unexplainable risk detection results,the high cost of risk detection algorithms,and the reliance of existing algorithms on labeled information.After investigating these issues,it is concluded that knowledge-guided and datadriven big data knowledge engineering will be the development trend in the field of tax risk in the future;that is,the gradual transition of tax risk detection from informatization to intelligence is the future development direction.