A Study on Competitiveness of Corporate Income Tax of China

在经济全球化趋势日趋增强、国际资本的流动越来越频繁的背景下，无论是发达国家还是新兴市场经济国家都在谋求通过各种方式吸引国际流动资本，带动经济增长。在这种情况下，许多国家的税务当局的观念正在发生转变，他们从害怕因为国际避税造成的税收收入流失变为害怕因为缺乏国际竞争力的税收制度而造成的收入流失。在此背景下，各国纷纷对本国企业所得税制度进行了改革，改革的目的主要是为了提高本国的税制竞争力，提高税收制度对国际流动资本的吸引力。自1978年改革开放以来，我国的经济已融入了世界经济中，成为世界经济不可分割的一部分。在中国经济全球化的背景下，我国的企业所得税制度是否具备竞争力，是否能够有助于提高我国经济在全...As the trend of economic globalization is increasingly strengthened and international capital flows more and more frequently, both developed and emerging market economies adopt a variety of means to attract international capital in order to stimulate economic growth. In such circumstances, tax authorities in many countries used to fear the loss of tax revenue caused by international tax avoidance,...学位：经济学硕士院系专业：经济学院财政系_财政学(含税收学)学号：2005130082

多孔和铸装高能推进剂的燃烧转爆轰

为研究多孔和铸装高能推进剂的危险性能，设计加工了燃烧转爆轰的实验装置，并建立了以光电管为主的测试系统。经实验发现，多孔装药在燃烧向爆轰的转变过程中有冲击波／爆轰波的回传现象，而铸装药则没有

急性脑卒中患者的记忆障碍与肽类物质的关系

本实验对12例缺血性脑血管病(ICVD)患者及12例对照者和12例正常健康对照者进行了临床记忆量表检查,并测定了患者及对照者的CSF、VIP及SS含量。结果:(1) ICVD患者的记忆总分及MQ均显著低于两个对照组;分项测试中联想学习,图像自由回忆成绩亦显著降低。(2) ICVD患者CSF SS含量显著低于对照组。(3) ICVD患者CSF SS含量与MQ呈显著正相关。本结果提示ICVD患者有不同程度的记忆障碍,SS与记忆有关,测定CSF SS对患者记忆状况的判断有参考价值

推进剂的撞击损伤状态对其燃烧转爆轰的影响

设计加工了燃烧转爆轰的实验装置，并建立了相应的测试系统，旨在研究NEPE推进剂颗粒装药的燃烧转爆轰形成机理。并以大型落锤为加载手段，撞击NEPE推进剂试样，经实验发现，损伤明显地促进了颗粒装药燃烧向爆轰的转变，增加了该推进剂使用的危险性

吩噻嗪的提纯工艺研究

本文以二苯胺和硫磺为原料,碘催化合成吩噻嗪,改进了提纯工艺。首先,活性炭加热回流脱色。其次,用甲苯在室温下搅拌2.5 h,过滤,收集滤饼,此操作进行两次。在优化的条件下,即m(活性炭)=m(粗产物)*6.25%,m(甲苯)≈m(粗产物)*5.2,得到淡黄色产物。DSC检测熔点合格,并利用MS确认了最终产物。该提纯工艺操作简单,有效的降低了生产成本

Effects of Salinity on Survival,Growth and Otolith Metal Content of Indoor Cultured Larimichthys crocea

Cage culture of Larimichthys crocea(large yellow croaker)is developing rapidly in China,bringing great economic benefit.However,the high frequency of disease outbreaks,limited available coastal land and ocean pollution threaten healthy culturing of L.crocea.Low-salt aquaculture at inland facilities may provide a solution to these problems.This study explored the effect of salinity on the survival,growth and otolith metal content of cultured L.crocea.In March 2016,healthy L.crocea [(average body weight,(0.083±0.022)g;body length,(1.55±0.16)cm]were selected for a 180-day culture experiment.Five salinity groups(2,4,6,8,24 mg/g)were tested and each treatment was run in triplicate,with 20 000 test fish for each treatment.Salinity,initially at 24 mg/g,was directly decreased to 8 mg/g,and then decreased by 2 mg/g each day to give treatment levels of 6 mg/g and 4 mg/g and the 2 mg/g treatment level was obtained by decreasing salinity 1mg/g per day.Test fish were fed twice a day at 2%-5% of body weight.During the experiment,water temperature was measured each day and,on the sixth day of each month,50 L.crocea were randomly sampled for measurement of body length and weight.The metal content(Sr,Ca,Mn,Fe,Co and Ba)of otoliths in each group were determined after the 180-day experiment.The survival rate of the indoor cultured L.crocea decreased with increasing water temperature,but lower salinity enhanced survival at higher temperatures.L.crocea at 24 mg/g salinity all died at a water temperature of 28℃,but the survival rate at 2 mg/g salinity(68.8±2.89%)was significantly higher(P<0.01)than in other salinity groups at 30℃.The quality,absolute growth rate,absolute weight gain rate and fatness of fish in the low-salinity treatment groups were higher than in the normal salinity group(24 mg/g).Otolith content of Mn,Ca,Sr and Sr/Ca was positively correlated with salinity(P<0.05),but no correlation was found between Fe,Co,Ba and salinity