Analysis of the Impact Brought by Nationwide Implement of Replacing Business Tax with VAT to Leasing Industry——By the Case of Far East Horizon Chartering Co.,Ltd

根据财税【2016】36号文的规定，自2016年5月1日起，在全国范围内全面推开营业税改征增值税（以下简称全面“营改增”）试点，建筑业、房地产业、金融业、生活服务业等全部营业税纳税人，由缴纳营业税改为缴纳增值税。全面“营改增”对金融业中的融资租赁行业影响较大，尤其是有形动产售后回租业务，类贷款的税收模式，使承租人套取税收优惠政策的利润空间基本消无。 财税【2016】36号文将融资租赁的融资属性和融物属性区分开来，不同业务模式适用不同的税率。狭义的融资租赁业务，包含售后回租和直接租赁两大传统模式，这两个基本模式在全面“营改增”之后适用不同的税率。全面“营改增”以后，表面上看，出租人销项税有所降...According to the Cai Shui [2016] No.36, the reform program to replace the business tax with a value-added tax (VAT) was implemented nationwide on 1st, March. Taxpayers from construction, housing, financial industry, consumer services and other industries are demanded to pay VAT instead of business tax. VAT has brought an impact on finance leasing industry, especially on services about leaseback of...学位：管理学硕士院系专业：管理学院_工商管理硕士(工商管理硕士)学号：1792014115090

一例人工饲养王锦蛇消化道蛔虫病的临床报道

蛇蛔虫病是困扰我国蛇类种群保育的一类重要寄生虫病。在临床疾病报道方面，蛔虫病在宿主体内感染寄生可以造成动物严重的消化系统炎症、功能性机械损伤等，且在损伤严重的情况下容易继发细菌性感染。该病例报道了1例福建省某蛇类养殖场中王锦蛇感染蛇蛔虫导致胃肠阻塞的案例，记述了发病相关情况、临床症状及病理学研究，结合病因就蛔虫病在蛇类人工繁育中的防治提出相关建议，为圈养蛇类的蛔虫病防控提供相关参考

Measurement of integrated luminosity of data collected at 3.773 GeV by BESIII from 2021 to 2024

We present a measurement of the integrated luminosity e+e- of collision data collected by the BESIII detector at the BEPCII collider at a center-of-mass energy of Ecm = 3.773 GeV. The integrated luminosities of the datasets taken from December 2021 to June 2022, from November 2022 to June 2023, and from October 2023 to February 2024 were determined to be 4.995±0.019 fb-1, 8.157±0.031 fb-1, and 4.191±0.016 fb-1, respectively, by analyzing large angle Bhabha scattering events. The uncertainties are dominated by systematic effects, and the statistical uncertainties are negligible. Our results provide essential input for future analyses and precision measurements

Determination of the number of ψ(3686) events taken at BESIII

The number of ψ(3686) events collected by the BESIII detector during the 2021 run period is determined to be (2259.3±11.1)×106 by counting inclusive ψ(3686) hadronic events. The uncertainty is systematic and the statistical uncertainty is negligible. Meanwhile, the numbers of ψ(3686) events collected during the 2009 and 2012 run periods are updated to be (107.7±0.6)×106 and (345.4±2.6)×106, respectively. Both numbers are consistent with the previous measurements within one standard deviation. The total number of ψ(3686) events in the three data samples is (2712.4±14.3)×10^