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 en...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
Based on the syllabus and standard of National CAD Grade Certification issued by the Ministry of Education and China Figure Association, this paper discusses the teaching model of combining classroom teaching with ski...Based on the syllabus and standard of National CAD Grade Certification issued by the Ministry of Education and China Figure Association, this paper discusses the teaching model of combining classroom teaching with skill grade certification in voca- tional college. To achieve the unity of classroom teaching and skill training can save training costs and increase the significance of classroom teaching. Implementation of integrating mechanical CAD curriculum and national CAD grade certification training is the extension of teaching reform. It can make the vocational college students obtain the professional qualification certificates besides di-plomas.展开更多
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Based on the syllabus and standard of National CAD Grade Certification issued by the Ministry of Education and China Figure Association, this paper discusses the teaching model of combining classroom teaching with skill grade certification in voca- tional college. To achieve the unity of classroom teaching and skill training can save training costs and increase the significance of classroom teaching. Implementation of integrating mechanical CAD curriculum and national CAD grade certification training is the extension of teaching reform. It can make the vocational college students obtain the professional qualification certificates besides di-plomas.
