我国个人所得税功能定位问题的思考

2009年我国税改的主基调是结构性减税,对于个人所得税改革的研究成为各界普遍关注的焦点之一。文章旨在探讨个税改革的一个前提性问题,即:我国个税的功能定位问题。文章借鉴西方经验,结合我国实际认为,现阶段个税成为我国税收体系主体税种的条件尚不具备,因此,目前我国个税应以调节收入分配功能优先。     

回收数量不确定的双重竞争闭环供应链定价研究

为解决双重竞争闭环供应链中回收产品数量不确定对财政干预政策及定价决策影响的问题,运用博弈论和Matlab数值仿真的方法,构建回收产品数量不确定的双重竞争闭环供应链定价决策模型,从4个维度剖析并验证回收产品数量不确定对闭环供应链竞争强度、销售及回收价格、供应链节点企业利润及社会福利、回收率的影响规律,研究结果表明：当回收产品数量波动较大,回收商和再制造商的回收价格及回购价格呈现增加的趋势;闭环供链中回收商利润、销售商利润以及社会福利呈现增加的趋势,但是制造商利润下降,即回收数量不确定直接影响闭环供链中起主导作用的制造商执行再制造的积极性。     

美、日等国利用财政政策的经验教训及其对我国的启示

为应对亚洲金融危机、全球经济增长的缓慢及国内有效需求的不足，1998年我国政府实施了积极财政政策。政策的实施有效地拉动了国民经济的快速、稳定增长。而在这期间我国财政政策的正确实施也是与借鉴了国外一些国家的经验教训分不开的。通过对美国、日本在财政政策运用中的经验教训的分析，从而得出对我国利用财政政策进行宏观调控方面的重要启示。     

新时期支持中部崛起战略的财政政策选择

分析了我国中部地区当前经济发展存在的问题,揭示了造成经济弱势的财政政策原因,提出在新时期要调整的财政政策以更好地实现中部崛起战略,包括制定针对中部地区的财政援助计划、加大转移支付力度、因地制宜适当实行自主税收激励、加快区域开放以及支持节能减排等。     

基于因子分析的锦州县域经济倍增数据研究

选取衡量锦州县域经济发展的22项指标作为研究对象,运用因子分析法,对辽宁省锦州市县域经济的发展状况进行了实证分析,得出了各区县的公共因子得分、综合因子得分及各县市的排名,并根据分析结果提出了相应的财政政策建议.分析结果反映了锦州各区县的经济发展的差异和经济综合实力状况,可为各级政府部门制定经济倍增发展政策提供科学依据.     

强化石油企业财务管理的对策探讨

议论石油企业经济管理上存在的不足,对加强管理的措施提出了建设性建议.     

基于W90N740CD微处理器税控收款机系统的设计

国家税收电子化正在不断深入发展,税控收款机和税控器是解决税收电子化的两类产品,税控收款机系统的设计一般采用嵌入式系统结构.嵌入式系统的开发首先选取合适的微处理器和嵌入式操作系统,根据税控收款机对软硬件的要求,选取W90N740CD微处理器和uClinux操作系统,提出了一种税控收款机系统的设计方案,并就软硬件关键技术的实现进行了论述.该方案已成功的开发为产品,功能、性能优于国标.     

信息产业化时代欧元区成员国财政政策协调的博弈模型

随着全球经济一体化和信息化水平越来越高，世界经济的发展越来越清楚地呈现出五种趋势全球化、区域化、信息化、自由化与市场化。在实现了货币一体化后，欧元区域内出现了统一的货币政策和各国独立的财政政策的不对称结构，对于这种问题，全球经济学家把研究焦点集中在如何协调欧元区各国的财政政策。本文运用博弈论的分析方法，通过建立博弈模型，对在统一的货币政策下，各欧元区成员国可能做出的财政政策选择进行分析，得出在这种制度设计下欧元区各国难以做到财政政策相互协调的结论。同时，从结论中得出相关的政策建议以及对我国更好促进区域经济平衡发展的启示。     

Congestion and Fiscal Policy in a Two-Sector Economy with Public Capital: A Quantitative Assessment

This paper analyzes the role of public capital when the services it yields is subject to two forms of congestion, which we characterize as relative and aggregate. We employ a two-sector growth model in which there are conventional profit-maximizing private firms, together with “public firms”, whose objective is to produce a specified quantity of government investment goods – determined by government policy – at minimum cost. We characterize the equilibrium dynamics, and analyze two forms of fiscal disturbances – an increase in public investment, and a decrease in the tax on capital income – by simulating a calibrated economy. We contrast the effects of these two types of congestion on both the existing steady-state equilibrium, as well as for the effectiveness of fiscal policy.     

The price of cigarettes in the European Union

BACKGROUND: A major factor influencing tobacco use is its price. Fiscal policies on tobacco are a key ingredient of any comprehensive control strategy, as they can be used to raise prices. The European Union (EU) developed directives to ensure some harmonisation of the fiscal pressure on tobacco across its member states. OBJECTIVES: To provide a simple comparison of tobacco prices in the EU, adjusting for the purchasing power of each currency. DESIGN: For price comparisons, a 20 units pack of Marlboro was the reference product, and data refer to April 2000. Purchasing power parities (PPP) for each member state currency have been compiled. These are currency conversion rates, which convert to a common currency and equalise the purchasing power of different currencies. MAIN OUTCOME MEASURES: Nominal prices of a Marlboro pack for each member state, and a price index, estimated taking as reference the EU mean. Adjusted prices and an adjusted price index have been estimated using PPP. RESULTS: Nominal prices show wide variation, with the cheapest pack in Portugal (59) and the most expensive in the UK (196); the range of variation is three-fold. However, PPP adjusted prices reveal a different distribution. In three countries adjusted prices are outliers, but all other countries make two clusters, one around the average EU index of 100, the other around a lower value of 85. CONCLUSIONS: These results suggest that fiscal harmonisation policies in the EU do not have an even effect at reducing availability by its impact in price.