Analysis of the Effects of Carbon Taxes on Carbon-intensive Industries Competitiveness— based on the bilateral Cournot model

近年来，随着全球平均气温地不断攀升，二氧化碳造成的温室效应越来越受到国际社会的重视。中国作为发展中国家，每年向大气中排放二氧化碳的水平较高，增长趋势迅速，并在2006年超越美国成为世界上二氧化碳排放量最大的国家，在国际气候谈判中面临着较大的减排压力。基于此，中国政府曾在2009年哥本哈根气候谈判大会上，承诺中国至2020年单位GDP的碳排放量要比2005年减少40%~45%，要实现这一目标，开征碳税已是大势所趋。 由于碳税直接增加了碳密集型行业的生产成本，而碳密集型行业通常属于寡头垄断行业，在国民经济中起着支柱作用，所以碳税对碳密集型行业的影响效应是其得以有效实施的关键。因此，本文在研究角度...With the average global temperature rising continuously recent years, the greenhouse effect caused by carbon dioxide is getting increasing attention by the international community. As a developing country, China emits a high level of carbon dioxide into the atmosphere every year, and the growth is accelerating. Having surpassed the U.S. as the country of largest carbon dioxide emissions in the wor...学位：经济学硕士院系专业：经济学院_财政学(含税收学)学号：1552011115179

海峡两岸所得税协调研究——基于台商在大陆投资的分析

所得税作为投资经营的一项成本,其税负高低直接影响了相应的投资决策。随着海峡两岸经济往来的日益紧密,特别是台商在大陆投资的增长,两岸间的所得税协调显得越来越迫切。本文首先概述了台商在大陆投资经营的现状和发展趋势;然后基于海峡两岸税收制度的差异,分析了台商在大陆投资所面临的所得税问题;最后,针对海峡两岸目前存在的所得税问题,提出了促进税收协调的相关政策建议。国家社科基金重大项目“健全公共财政体系研究”(批准号:10zd&036); 中央高校基本科研业务费专项资金(项目编号:2009ZK1007)的资

税收筹划中征纳行为的博弈研究

文章在国内外税收筹划研究的理论基础上,在博弈论的框架下研究企业(纳税人)税收筹划行为和税务机关(征税人)税务稽查行为,将自然的不确定性和税收筹划行为被认定为偷漏税的认定风险纳入模型,分析了影响纳税人税收筹划行为的各种因素,并在此基础上提出了推动税收筹划发展、完善税收筹划制度的政策建议。中央高校基本科研业务专项基金重点项目(编号:SWU1409126)的阶段性成

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies

Prediction of Energy Resolution in the JUNO Experiment

International audienceThis paper presents the energy resolution study in the JUNO experiment, incorporating the latest knowledge acquired during the detector construction phase. The determination of neutrino mass ordering in JUNO requires an exceptional energy resolution better than 3% at 1 MeV. To achieve this ambitious goal, significant efforts have been undertaken in the design and production of the key components of the JUNO detector. Various factors affecting the detection of inverse beta decay signals have an impact on the energy resolution, extending beyond the statistical fluctuations of the detected number of photons, such as the properties of liquid scintillator, performance of photomultiplier tubes, and the energy reconstruction algorithm. To account for these effects, a full JUNO simulation and reconstruction approach is employed. This enables the modeling of all relevant effects and the evaluation of associated inputs to accurately estimate the energy resolution. The study reveals an energy resolution of 2.95% at 1 MeV. Furthermore, the study assesses the contribution of major effects to the overall energy resolution budget. This analysis serves as a reference for interpreting future measurements of energy resolution during JUNO data taking. Moreover, it provides a guideline in comprehending the energy resolution characteristics of liquid scintillator-based detectors