'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang ...'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang said at the press conference during the Two Sessions.He also commented that all types of enterprises will benefit from the tax cuts and fee reductions policies and it will have a very high efficiency as the benefits will be delivered directly to market entities. The VAT cuts took effect from April 1 and pension insurance rate will be lower starting from May 1.展开更多
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...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
Differences between countries’ internalization degrees and between transport modes both tend to risk distorting competition and creating socioeconomic inefficiency. This review examines regulations and charges for fr...Differences between countries’ internalization degrees and between transport modes both tend to risk distorting competition and creating socioeconomic inefficiency. This review examines regulations and charges for freight transports for different transport modes in Sweden and compares the situation with other key European countries. The aim was to identify best practices and benchmarking for Swedish conditions. The project involved both a literature study and interviews with different stakeholders. It was found that today’s fee structure for goods transports often deviated from the views of different stakeholders and market segments. The problem is that it is difficult to estimate and plan well in advance due to a lack of relevant data. Economic transport data are often extracted from heavily aggregated data where resource consumption and production costs for transport are unclear, preventing reliable estimates and obstructing the calculation of marginal costs and internalization of externalities through charges imposed on the respective transport modes and transport units. Furthermore, there is little research on how railroad and shipping are affected by changes and introduction of truck fees. The latter implies that truck fees must be seen from a European perspective to assess their effect on the overall transport system. Other aspects that are important to highlight are the extent and point in time for railroad deregulation. Further, it became clear from the stakeholder analysis that all fees and policies need to be both comprehensible and transparent through good communication of rules and by explaining the fee structures to all those concerned.展开更多
文摘'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang said at the press conference during the Two Sessions.He also commented that all types of enterprises will benefit from the tax cuts and fee reductions policies and it will have a very high efficiency as the benefits will be delivered directly to market entities. The VAT cuts took effect from April 1 and pension insurance rate will be lower starting from May 1.
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Differences between countries’ internalization degrees and between transport modes both tend to risk distorting competition and creating socioeconomic inefficiency. This review examines regulations and charges for freight transports for different transport modes in Sweden and compares the situation with other key European countries. The aim was to identify best practices and benchmarking for Swedish conditions. The project involved both a literature study and interviews with different stakeholders. It was found that today’s fee structure for goods transports often deviated from the views of different stakeholders and market segments. The problem is that it is difficult to estimate and plan well in advance due to a lack of relevant data. Economic transport data are often extracted from heavily aggregated data where resource consumption and production costs for transport are unclear, preventing reliable estimates and obstructing the calculation of marginal costs and internalization of externalities through charges imposed on the respective transport modes and transport units. Furthermore, there is little research on how railroad and shipping are affected by changes and introduction of truck fees. The latter implies that truck fees must be seen from a European perspective to assess their effect on the overall transport system. Other aspects that are important to highlight are the extent and point in time for railroad deregulation. Further, it became clear from the stakeholder analysis that all fees and policies need to be both comprehensible and transparent through good communication of rules and by explaining the fee structures to all those concerned.
