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税收分成、财政激励与地方财政可持续性——基于增值税五五分成的准自然实验 被引量:18
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作者 刘建民 刘晓函 吴金光 《中国软科学》 CSSCI CSCD 北大核心 2023年第4期162-176,共15页
税收分成作为调节政府间财力分配的重要手段,深刻影响着地方政府行为,不同制度安排会呈现不同的财政激励效果,对保障和提升地方财政可持续发展能力至关重要。以2016年增值税五五分成改革作为财政激励的外生冲击,构建强度双重差分模型,... 税收分成作为调节政府间财力分配的重要手段,深刻影响着地方政府行为,不同制度安排会呈现不同的财政激励效果,对保障和提升地方财政可持续发展能力至关重要。以2016年增值税五五分成改革作为财政激励的外生冲击,构建强度双重差分模型,使用财政反应函数测量地方财政可持续性指标,实证检验增值税分成改革对地方财政可持续性的影响。研究发现,增值税分成改革主要通过激励地方政府扶持工业企业发展和开展税收竞争,对地方财政可持续性产生显著的促进效应。异质性研究表明,增值税分成改革对地方财政可持续性的促进作用在工业化水平更高、资源禀赋更好、财政自给率更高或市场壁垒更低的地区更明显。进一步研究显示,增值税分成改革总体上存在一定的“马太效应”,未能很好地发挥横向财力平衡作用。 展开更多
关键词 税收分成 财政激励 地方财政可持续性 增值税分成改革
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Compositional Distribution and Growth Mode of Garnet Porphyroblasts during Deformation and Metamorphism 被引量:1
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作者 ZHAOGuiping LIUShuwen liuxiaohan 《Acta Geologica Sinica(English Edition)》 SCIE CAS CSCD 2004年第1期186-190,共5页
Although porphyroblast microstructures play an important role in structural and metamorphic studies, there are still controversies in the interpretation. The focus is how porphyroblasts grow during deformation and met... Although porphyroblast microstructures play an important role in structural and metamorphic studies, there are still controversies in the interpretation. The focus is how porphyroblasts grow during deformation and metamorphism. In this paper, we introduce a new approach, the Synchrotron Radiation X-Ray Fluorescence, to a hemi-quantitative interpretation of the growth mode of porphyroblasts. The analysis was done at the Beijing Synchrotron Radiation Facility. The specimens were sampled from metapelite of the Baoyintu Group, northern Urad Middle Banner, Inner Mongolia. The new method is successful for determining the microscopic distribution of trace elements in porphybroblasts. The results support the theory of deformation partition, which has been brought forth by Bell and his colleagues, and demonstrate the existence of porphyroblast growth phases and the growth mode of porphyroblasts by hemi-quantitative mineral chemical analysis. The porphyroblast grows stage by stage in the manner of the distribution of a roseleaf and is controlled by deformation. We call the growth stage of porphyroblast a growth phase. 展开更多
关键词 Synchrotron Radiation X-ray Fluorescence Analysis deformation partition PORPHYROBLAST growth phase Baoyintu Group
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Grove Mountains(GRV)99027:A new Martian meteorite 被引量:11
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作者 LINYangting WANGDaode +3 位作者 MIAOBingkui OUYANGZiyuan liuxiaohan JUYitai 《Chinese Science Bulletin》 SCIE EI CAS 2003年第16期1771-1774,共4页
We report the petrography, mineral chemistry and oxygen isotopic composition of GRV 99027, a new Mar-tian meteorite recently collected during the 16th Chinese Antarctic Research Expedition. This meteorite consists of ... We report the petrography, mineral chemistry and oxygen isotopic composition of GRV 99027, a new Mar-tian meteorite recently collected during the 16th Chinese Antarctic Research Expedition. This meteorite consists of two textural regions. The interstitial region is characterized by the presence of plagioclase and phosphate, and higher FeO contents of olivine and orthopyroxene, in comparison with the poikilitic region. All of the observations are similar to the three known Martian lherzolites. We classify GRV 99027 as the fourth sample of Martian lherzolite. 展开更多
关键词 矿石化学 同位素氧 GRV 99027 火星陨石 中国南极科研考察队 斜长岩 磷酸盐 橄榄石
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