Analysis of Tax Planing by Economics and Game Theory

In the course of running after shareholder wealth maximization, the quantities of taxes influence directly profit that corporation gets. So tax planning is the point of corporation financing. It has theoretical inevitability if it is explained by economics and game theory. It is a general-purpose profitability plan. One side corporation reaches its goal of maximal value, on the other side it make consumer surplus increased.     

Analysis on Efficiency and Fairness of Individual Income Tax

The relationship between efficiency and fairness of individual income tax is analyzed to get to know which one should be the first. By empirically researching on individual income tax and GD Pand analyzing on economic distributive rate and social unfair cost, the anthors conclude that efficiency of individual tax becomes weak and unfairness of it becomes strong. Thus, individual income tax should be reformed more fairly.     

“三位一体”生态农业观光园规划探析

生态农业观光园不同于一般的城市公园绿地,在规划设计中有其独特的设计方法。本文抓住生态农业观光园关键的内容进行重点研究,从景观、产业和旅游学角度出发,深入研究生态农业观光园的景观规划、产业规划和游憩规划,探析“三位一体”生态农业观光园规划。对于补充和完善农业观光园规划的理论体系,探索农业观光园规划的方法,具有一定的理论和实践指导意义。     

我国农产品加工业增值税政策的演变与问题分析

增值税是农产品加工业企业缴纳的主要税种,通过梳理农产品加工业增值税政策调整过程,分析现行政策存在的主要问题,提出从扩大农产品初加工的范围、采用消费型增值税、实行即征即退政策和改进进项税核定办法4个方面,完善增值税支持政策,促进农产品加工业快速发展。     

中国开征化肥税的政策设想

随着中国社会主义市场经济的建立和税制改革的进一步深化,传统农业的发展模式受到考验,开始向都市农业转型,进而使农村面源污染问题不断升级;在农村面源的污染源中,化肥污染的态势得不到有效的抑制,已经形成了以水污染、土壤污染、空气污染为主的化肥面源污染域。化肥的污染治理逐渐引起了社会的广泛关注,在政府管理的过程中已经由传统的行政手段和微观管理为主的模式向宏观、间接手段为主,直接手段为辅的多元化模式转变。通过课征化肥税来保护环境,已成为保护农业环境尤其是面源环境的必然要求。研究面源环境治理,以相关理论基础为立脚点,从理论层面和实践层面分析了开征化肥税的必要性,根据化肥税设立的原则提出了化肥税的基本思想,并探讨了开征化肥税需要解决的关键性问题,促进各级政府有效发挥其职能,对所处的环境进行有效的管制,发展经济的同时保护环境。     

税收优惠政策对农业科技创新的影响研究—以农业龙头企业上市公司为例

[目的]在农业经济改革不断推进和税收优惠框架动态演化进程中,税收优惠对农业科技创新的影响尤为关键,研究旨在进一步验证税收优惠对农业企业科技创新的影响效果,[方法]利用泊松回归,分位数回归和中介效应对税收优惠路径传导体系进行分析。[结果]结果表明,税收优惠政策对科技创新成果具有显著促进作用,而对研发投入具有削弱效应,对人力投入激励不显著,且现阶段税收优惠政策尚未形成有效的农业科技创新要素投入激励体系。[结论]该实证分析具有一定的现实应用性,可为制定税收优惠政策进而提高农业科技创新提供量化参考。     

Suitability Analysis for System Planning of City Open Space

This paper introduced the suitability analysis method of landscape planning,and its application to the planning of open space system for Beihai City,Guangxi.Finally some problems for its application in practice and faculty for their solution were given.     

A Caculation Method of Portfolio Investment under the Risk Mininiz

According to the security investment theory of Markowitz,this paper presents aCaculation method of portfolio investment under the risk minimization,and some mathematic expres-sions of the efficient frontier for portfolio investment are conducted.Based on these,the efficientfrontier is proved as a parabola,and a practical caculation process is given.     

Some Properties and Model of the Efficient Margin in Portfolio Combinatorial Investment

This paper proves some properties of the efficient margin in portfolio combinatorial investment and presents a methematical model for calculating the optimal weighted vector of portfolio combinatorial investment     

The Public Participation in the Urban Planning

The policy of public participation in urban planning was first practiced in Europe in the 1960s. After 40 years of development, the policy has become the essential step of city planning in Western countries where as is just at the elementary step in China. For the purpose of knowing the situation about the policy performing in local cities and discussing the feasibility of public participation in urban planning, several kinds of investigation have been done. From the investigation, it is found that although the public participation has already been the important step of urban planning in some city during just several years,there are still many problems. This paper shows a panorama view of this issue. Th describe the future of public participation in e authors will offer some solutions according to the problems and the urban planning.     

基于行为主体决策机制的土地利用规划方法初探

随着中国市场经济体制改革的不断深入,社会主体构成多元化,用地需求、用地动机呈现多样化,土地利用规划行为更加复杂。传统的土地利用规划方法较少从土地利用行为角度分析,在规划中缺乏对土地使用者的用地心理、用地动机、用地偏好、土地利用行为决策特征的了解,对土地使用者转换土地用途的行为机理不清楚,从而导致规划缺乏行为管理的针对性和激励机制。拟在土地利用规划方法综合分析的基础上,通过对土地利用规划主体行为价值取向、行为特征及其驱动力进行分析,研究土地利用规划的行为决策、行为组织和行为控制,从理论角度对基于行为主体决策机制的土地利用规划方法进行分析。     

都市型现代观光农业产业规划探析——以绵阳市仙海旅游度假区为例

以绵阳市仙海旅游度假区为例,在对都市型现代农业的概念和基本内涵进行初步概括的基础上,对都市型现代观光农业的产业规划原则、功能定位和具体的农业产业项目案例进行了探析,提出了仙海都市型现代观光农业产业空间布局规划构想和重点发展与培育1个支柱产业、2个主导产业、3个优势产业的产业发展目标。文章对探索都市型现代观光农业的规划方法和规划实践,具有一定的理论和实际指导意义。     

土地利用总体规划后评估的指标体系构建

笔者主要采用文献资料法和系统工程分析法,构建土地利用总体规划后评估的指标体系,旨在通过土地利用总体规划实施情况评估、规划实施效益评估、土地资源节约集约评估等建立规划后评估体系,全面分析和掌握现行土地利用总体规划的实施情况和效益情况,确认规划的合理性,提高土地利用规划编制的科学性和权威性,促进社会经济全面协调发展。     

Planning Oriented by the Natural Ecological Resource Evaluation-Taking Example of the Campus Planning

In this paper, taking the campus planning of Sanxia University as an example, the natural ecological factors in the planning were analyzed. An ecological sensitivity model was drawn out after comprehensive appraising. In combination with the requirements for campus planning, a mode of eco-division for land use and the development intensity control was proposed. The stress on ecology arrangement and construction of campus with consideration of local conditions is suggested. Thus the concept of 'design in consideration of the nature and in coordination with the environment'is realized.     

Experience in Town Planning in Mountainous Regions

According to the practice of urban planning in mountainous regions, based on the experience in decision on small town's development, traffic planning and downtown designing etc, some proposals on general program and concrete rules in town planning were given, hightlighting the distinctive characteristics of town planning in mountainous regions, different from those of city planning.     

北京市湿地公园发展规划研究

目前,北京市湿地公园的建设已经受到北京市政府和社会各界的高度重视,北京市湿地公园的建设正在蓬勃发展,但已建立的湿地公园缺少一定的湿地理念和地域特色,其规划与建设缺乏科学指导,仍不能满足人们对丰富的物质文化生活的需求,也远远滞后于北京市城市建设和社会经济的发展。因此,全面规划,统筹布局,大力发展不同层次、不同级别的湿地公园,已迫在眉睫。为了使北京市湿地公园建设有序、健康地发展,笔者对北京市湿地公园发展规划的指导思想与基本原则与目标、北京市湿地公园的总体布局、北京市湿地公园的分期规划等方面进行探讨,最后提出北京市湿地公园的保障措施。     

Model of Real Estate Portfolio Investment Based on the Least Risk

The high-speed development demands new real estate investment theory. Using the experiences of the Western developed countries for reference in property investment and modern portfolio investment theory, the paper introduces the conception of systematic and unsystematic risk with the centre of risk and profit. Consequently, the model of real estate base on least risk and anticipated profit is studied in the discussion of its concerned hypothesis and determining the concerned parameters. With living example analysis, we reach the conclusion that portfolio investment risk is smaller than single investment if the investor adjusts the tactics of portfolio investment.     

Green Lighting Project and Urban Lighting Planning of Mountain Region

In this paper, a deep research on the method of urban lighting planning is carried out in combination with the understanding from the urban lighting engineering practice, the method of master and detailed urban lighting plannings in mountain region is proposed, and the implementation of green lighting project through rational urban lighting planning is realized.     

Color Landscape Planning in City Environment

Focused on the absence or disorder presented in the color landscape of modern city environment,it is argued that the color landscape of cities must be,and can be planned.Then,in order to setup the characteristics of a city,it is emphasized to make plan strategy based on city dimensions,handle controlling modes flexibly,extract the regional color and intensify controlling and guiding the color in architectures.