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中国企业增值税税负周期性研究:基于地方政府增长目标的视角

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财经论丛 2024年第6期 5-15页

作者：何敏元方红生南京财经大学经济学院江苏南京210023 浙江大学经济学院浙江杭州310058

近年来,全球减税浪潮、新冠疫情冲击和复杂的国内外形势加剧了国际税收竞争,中国经济增速趋缓。除了继续深入推进减税降费工作,政府在“十四五”规划中指出要以财政政策为主要手段,提高逆周期调节能力。本文以最大税种增值税为研究对象... 详细信息

近年来,全球减税浪潮、新冠疫情冲击和复杂的国内外形势加剧了国际税收竞争,中国经济增速趋缓。除了继续深入推进减税降费工作,政府在“十四五”规划中指出要以财政政策为主要手段,提高逆周期调节能力。本文以最大税种增值税为研究对象,考察了企业增值税税负周期性是否体现了逆周期调节。本文使用中国工业企业数据库并处理了内生性问题,实证发现了中国企业增值税税负在经济繁荣期和经济衰退期呈现顺周期性,国有企业增值税税负在经济衰退期无周期性,而非国有企业增值税税负在经济衰退期呈现顺周期性。通过渠道检验,本文发现地方政府增长目标通过扩大生产性政府支出增强了非国有企业增值税税负在经济衰退期呈现的顺周期性。本文不仅为完善减税降费政策提供了重点方向,还为发挥财政政策逆周期调节提供了政策建议。

关键词：中国企业增值税税负周期性增长目标政府支出

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财税普惠度与企业生产率

经济理论与经济管理 2024年第3期44卷 1-16页

作者：方红生张旭飞郭林霍柄昆浙江大学经济学院 310058 中国民生银行股份有限公司

本文对提高财税普惠度是否有利于促进企业生产率以及如何实施财税普惠政策会取得更好的效果这两大基本问题进行了研究。本文通过引入企业逆向选择行为拓展了伯川德行业竞争模型,提出了财税普惠度对企业生产率的影响具有不确定性的假说... 详细信息

本文对提高财税普惠度是否有利于促进企业生产率以及如何实施财税普惠政策会取得更好的效果这两大基本问题进行了研究。本文通过引入企业逆向选择行为拓展了伯川德行业竞争模型,提出了财税普惠度对企业生产率的影响具有不确定性的假说。本文使用工具变量法和因果中介效应分析框架检验了财税普惠度对企业生产率的影响、影响机制及其行业异质性效应。研究发现:(1)提高财税普惠度能显著提升企业生产率,其三个机制分别为市场竞争效应、逆向选择效应和边际成本效应;(2)提高财政普惠度对高融资依赖度、高增长机会和高创新需求的行业具有更大的正效应,而提高税收普惠度对低融资依赖度、低增长机会和低创新需求的行业具有更大的正效应。本文为政府施行更加精准的财税普惠政策提供了针对性的政策建议,为中国的财税特惠政策向财税普惠政策转型提供了理论和证据支持。

关键词：企业生产率财税普惠度行业特征异质性

Corporate Endowment Insurance Fee Reduction and Employee Wages:Evidence from China

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China & World Economy 2023年第2期31卷 192-222页

作者： Xufei Zhang hongsheng fang Lin Guo School of Economics Zhejiang UniversityChina School of Management Weifang Medical UniversityChina

To stimulate economic growth,the Chinese government implemented three consecutive policies between 2016 and 2019 to reduce the corporate endowment insurance contribution ratio(CEICR),the highest payment item for Chinese *** China's CEICR reduction policies as a quasi-natural experiment,this paper evaluates the impact of corporate payment burden reduction on employee ***,reducing CEICR appears to prompt companies to increase employee *** cash flow is a possible channel of ***,the positive effect is found to be more pronounced in companies that are more labor intensive,performing better in labor payment compliance,and located in regions with higher pressure for elderly *** paper offers evidence in favor of implementing CEICR reduction policies from the perspective of improving the well-being of employees.

关键词： corporate endowment insurance contribution ratio corporate endowmen insurance fee employee wages fee reduction policies

Three Dimensional Morphology and Microstructural Evolution of Bainite in Steels

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Journal of Materials Science & Technology 1998年第6期14卷 559-563页

作者： Bo, Xiangzheng fang, hongsheng Wang, Jiajun Tsing Hua Univ Dept Mat Sci & Engn Beijing 100084 Peoples R China

The 3-D morphology of bainite in steels has been studied by SEM with high resolution. Based on the dual-surface observation results, the bainite is divided into three sub-categories: upper, transient and lower bainites. The subplates composing upper bainite sheaf are lath-like while the whole morphology of lower bainite and that of its subplates are plate-shaped. The subunits in lower bainite seem to be lumpish. The 3-D morphology of transient bainite proves to resemble both upper and lower bainites on some aspects. The microstructural evolution of three types of bainite has been discussed. (Edited author abstract) 4 Refs.

关键词： Steel

A New Excess Free Energy Mixing Rule for Representing Vapor-Liquid Equilibria of Mixed Refrigerants

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Journal of Thermal Science 2024年第3期33卷 1161-1173页

作者： YE Gongran fang Yibo YAN Yuhao LIU Ying OUYANG hongsheng GUO Zhikai HAN Xiaohong Key Laboratory of Refrigeration and Cryogenic Technology of Zhejiang Province Institute of Refrigeration and CryogenicsZhejiang UniversityHangzhou310027China State Key Lab for Fluorine Greenhouse Gases Replacement and Control Treatment Zhejiang Research Institute of Chemical IndustryHangzhou310014China Zhejiang Key Laboratory of Clean Energy and Carbon Neutrality Zhejiang UniversityHangzhou310027China

A suitable mixing rule is important for vapor liquid equilibrium(VLE)investigations for mixed *** this work,a new excess free energy mixing rule(MRv)was proposed at zero pressure based on the linear relationship between dimensionless parameter 1/(u-1)and *** mixing rule was explicit adopted variable liquid molar *** applicable temperature range of MRv could be extended by means of an empirical method to estimate the liquid molar volume for components at high *** mixing rules modified Huron-Vidal mixing rule(MHV1),Wong-Sandler mixing rule(WS),and MRv at two reference pressures were used to compare the VLE data in the calculation of 37 mixed *** demonstrated that MRv had a relatively similar accuracy to MHV1 and WS for component and pressure ***,the average excess Gibbs free energy using the MRv mixing rule for the 37 selected mixed refrigerants(0.0013)was much lower than those using the MHV1(0.0078)and WS(0.0809)mixing rules,which was very valuable for the design and optimization of thermodynamic systems using mixed refrigerants.

关键词： mixed refrigerant vapor liquid equilibrium(VLE) mixing rule reproducibility

Quantitative analysis of Ni effect on CCT diagrams of novel air-cooled bainite steels using artificial neural network models

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Journal of University of Science and Technology Beijing 2005年第5期12卷 410-415页

作者： Weihong Xu Wei You Yaxiu Liu Bingzhe Bai hongsheng fang Department of Mechanical and Electrical Engineering North China Institute of Science and Technology Beijing 101601 China Department of Electronics and Information Engineering North China Institute of Science and Technology Beijing 101601 China Department of Materials Science and Engineering Tsinghua University Beijing 100084 China

The quantitative effect of Ni content on continuous cooling transformation （CCT） diagrams of novel air-cooled bainite steels was analyzed using artificial neural network models. The results showed that Ni may retard the high- and medium-temperature transformation and martensite transformation. The results conform to the materials science theories.

关键词： novel air-cooled bainite steels nickel CCT diagrams artificial neural network

SCANNING TUNNELING MICROSCOPY OF （CrFe）₇C₃

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Acta Metallurgica Sinica(English Letters) 1995年第1期8卷 19-22页

作者： Wang Jiajun Yang Zhigang Li Chunming fang hongsheng Tsinghua Univ Beijing China

The microstructure of(CrFe)_7C_3 has been studied with scanning tunneling *** shows that a carbide consists of colonies which are full of stacking faults. The stacking faults in one colony are parallel while those in ... 详细信息

关键词： scanning tunneling microscopy stacking fault (CrFe)_7C_3

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茶园土壤板结成因及改良措施研究进展

现代农业科技 2024年第1期 128-132页

作者：方洪生李成林黄山市洪通农业科技有限公司安徽黄山245000 安徽省绿魁茶业有限公司安徽郎溪242100

茶树的生长习性决定了我国茶园大部分处在丘陵山区并且区域内降雨量较大,雨水对地表的冲刷作用强,容易发生水土流失,土壤自然沉降加上不合理的耕作、施肥方式以及人为踩踏和机械压实的作用导致茶园土壤板结现象日益严重。土壤板结引起... 详细信息

茶树的生长习性决定了我国茶园大部分处在丘陵山区并且区域内降雨量较大,雨水对地表的冲刷作用强,容易发生水土流失,土壤自然沉降加上不合理的耕作、施肥方式以及人为踩踏和机械压实的作用导致茶园土壤板结现象日益严重。土壤板结引起的茶园土壤退化导致茶叶品质下降、茶叶产量降低、茶园土壤理化性质变差、茶园生态系统阈值减小以及茶园管理和施肥成本升高,这些问题一直困扰着我国茶产业的发展。解决茶园土壤板结问题的主要措施有合理的耕作措施、搭配科学的施肥用量、增施有机肥、使用土壤改良剂、茶树绿肥套种、秸秆覆盖还田等。

关键词：茶园土壤板结成因危害土壤改良

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A Rationalization of Sympathetic Nucleation-Ledgewise Growth Theory of Bainite Transformation in Fe-C Alloys

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Journal of Materials Science & Technology 2001年第4期17卷 433-438页

作者： Zhigang YANG, Chi ZHANG, hongsheng fang, Jinbo YANG, Bingzhe BAI and Jiajun WANG Department of Materials Science and Engineering, Tsinghua University Beijing 100084, China Dept. of Mat. Sci. and Eng. Tsinghua Univ. Beijing 100084 China

Based on the classic diffusion controlled nucleation and goth theory, the sympathatic nucleation- ledgewise growth mechanism of bainite was studied theoretically for low carbon Fe-C alloys. The rationality of the occurrence of sympathetic nucleation on the terraces of ledges compating with lateral ledge growth and other sites nucleation was demonstrated by the present work quantita- tively The calculations indicated that low reaction temperatures and high carbon concentrations may favor the sympathetic nucleation, thus accounting for the formation of multilayer structures of bainite.

关键词： A Rationalization of Sympathetic Nucleation-Ledgewise Growth Theory of Bainite Transformation in Fe-C Alloys Fe