Economic Analysis on Personal income tax system and Taxpayer's behavior

近些年来，国家加大法律建设力度，特别是对税收制度进行了完善和改进，但是还是无法从根本上解决存在的问题，尤其是个人所得税制度，虽几经变革但还没有充分发挥出其应有的调节收入、维护社会公平的作用。为何制度改革和完善总没能取得良好的效果呢？许多学者和税收管理部门对此问题十分重视，也做了大量的研究，但大部分的研究往往以纳税人的纳税意识薄弱为前提，从增强制度安排的管理效果入手，没有认识到目前纳税人的税收不遵从其实正是错误的制度安排，没有起到应有的宣示、教育、激励作用，反而对纳税人行为进行了“负激励”，最终导致纳税人的税收遵从度始终无法有效提高。因此，应当换一个角度，深入研究纳税人的行为模式及其纳税申报决策...In recent years, China has incresed law construction, especially to the tax law. Many improvements were maked to the personal income tax, but still unable to solve the existing problems fundamentally. The personal income tax didn’t exert an influence on adjusting personal income and maintencing social justice. Why these reforms and improvements didn't have much effect? Many scholars and the tax a...学位：工商管理硕士院系专业：管理学院工商管理教育中心（MBA中心）_工商管理硕士(MBA)学号：1552005130144

User Registration Verification Based on the Combination of ECO and Ajax

ECO是Borland/CodeGear在.NET平台下实现出来的,根据模型驱动开发(Model Driven Development,MDD)为核心发展出来的软件架构;而Ajax作为Web开发的热点,在提高数据交互,改善用户体验等方面发挥着重要作用。本文通过用户注册验证的设计,说明了通过Web服务,ECO和Ajax二者之间能实现有机的结合,从而让开发人员真正领略到高效的开发能力,同时带来更好的用户体验。ECO is Borland/CodeGear.NET platform to achieve out,according to model-driven development as the core software architecture developed while Ajax as a Web development of the hot spots,while enhancing the interactive data to improve the user experience,and played an important role.In this paper,the design of user registration verify that through Web services,Ajax between ECO and to achieve the combination of organic,thus allowing developers to truly appreciate the efficient development capabilities,and at the same time will enhance the user experience

Novel Anion Exchange Membranes Base on Copolymer of 2-(Diethylamino) Ethyl Methacrylate and Fluoro-Polyacrylate for Alkaline Direct Methanol Fuel Cells

通讯作者,Tel:(86-592) 2183751，E-mail:[email protected][中文文摘]以甲基丙烯酸二甲基氨基乙酯和甲基丙烯酸三氟乙酯为单体,经过自由基聚合反应、成膜和碱化3个步骤制备氢氧型的DMAEMA/TFMA聚合物阴离子交换膜,系统表征该聚合物膜的结构和性能.结果表明:室温下其电导率可达10-2 S.cm-1;该膜的甲醇渗透系数低于10-7 cm2.s-1;以该膜组装的单电池在室温下的最大功率密度为43.2 mW/cm2,在燃料电池中有良好的应用前景.[英文文摘]Anion exchange membrane fuel cells,which use anion exchange membranes as polyelectrolytes,have attracted more and more research interests recently.In this work,a series of hydroxyl-conducting anion-exchange membranes based on the copolymer of 2-(Diethylamino)ethyl methacrylate and fluoro-polyacrylate were prepared by radical polymerization,and their potential applications in alkaline fuel cells were assessed.It was shown that the ionic conductivity of the membranes reached 10-2 S·cm-1 at room temperature，while the methanol permeability was lower than 10－7 cm2·s－1 .The maximum power density of fuel cell assembled with this membrane was achieved to be 43.2 mW·cm－2 at room temperature， indicating possible application of this membrane in alkaline fuel cells．国家863计划项目(2008AA05Z107);国家自然科学基金项目(20876129)资

有烧蚀的小钝锥体全目标区流场电离特性的数值分析

本文用数值方法分析了有烧蚀产物的钝锥体全目标区化学非平衡流场的电离特性。对有碳氟和碳氢塑料烧蚀产物的边界层,底部近尾和尾迹流场与纯空气流场作了比较。分析研究了烧蚀材料种类、气体模型、碱金属杂质、化学反应速率常数及壁面催化对流场电离特性的影响。结果表明,有碳氢塑料烧蚀产物的流场电子密度在很多情况下,不仅比纯空气值低,也比有碳氟塑料烧蚀产物的流场值低;不同气体模型可引起电子密度产生一个数量级的差别;碱金属杂质和空气组元的电离是流场电子的主要来源;流场电子密度对电离反应以外的化学反应的速率常数变化不很敏感以及壁面催化特性对流场电子密度分布有强烈的影响