中日美外国法人税抵免制度的比较

跨国投资所得往往由于各国税收管辖权的交错和重叠,被来源国和居民国课以双重甚至多重所得税。为消除这种国际重复课税,国际税收协定和税收抵免制应运而生,其中抵免制为资本输出国的国内举措发达的资本主义国家如日本和美国在长期的国际经济交往中总结出一套较为系统、完善的抵免制,值得我国涉外税收工作者的研习

论完善我国税收抵免制──美日税收抵免制的启示

论完善我国税收抵免制──美日税收抵免制的启示邱华炳，张晓云国际重复课税有悖于税收的公平原则和效率原则，严重阻碍了国际间商品、劳务、资本和人员的自由流动。为克服这些消极影响，各国都在积极寻求消除国际重复课税的办法，我国采用的抵免法便是其中较为常用的一种..

Advances in study of mechanical properties of gas hydrate-bearing sediments

Gas hydrate (GH) is defined as the crystalline solid, or clathrate hydrate, which are formed by some kinds of low mass molecular gases, such as methane, carbon dioxide, and hydronitrogen, with water at relatively high pressure and low temperature conditions. Gas hydrate-bearing sediments (HBS) are some sand, clay and mixed sediment containing gas hydrates. Advances in the study on the mechanical properties of HBS are summarized mainly in aspects of the laboratory test, in-situ investigation, and theoretical model. Firstly, the main factors are discussed including the structure of GH, formation method and matrix characteristics of HBS; Secondly, progress on the laboratory tests and results are discussed, which mainly includes the tri-axial tests with the natural and synthesized HBS samples, the acoustic tests for measuring the elastic coefficients, the tests for investigating the effects of main factors such as the gas and water contents and soil types on the strength of HBS. Thirdly, for in-situ investigations, including the geophysical surveying, in-situ tests (such as downhole tests) and results are summarized; Fourthly, several theoretical models for estimating the mechanical properties of HBS are introduced; At last, the emphases and the tendency in the future study on the mechanical properties of HBS are discussed

Validation and inter- comparison of multi-satellite merged sea surface temperature products in the South China Sea and its adjacent waters

利用2008年—2009年ArgO、ArgOS现场观测海表面温度SST,对OSTIA、MISST、MWSST以及ngSST4种融合SST产品在南海及其周边海域的适用性进行评估。验证结果表明,4种融合SST产品在外海的均方根误差rMS介于0.3—1.0℃,bIAS介于-0.1—0.6℃;除了ngSST在近岸出现明显暖偏外,其他3种融合SST与现场SST基本一致,OSTIA与现场SST的偏差为最小。对4种融合SST产品彼此间的互较也表明,它们在水深大于80 M的海区没有显著性差异,但彼此间的偏差会随水深变浅而增大。此外,各产品间偏差在冬季最大,夏季最小。本文为具有高时空覆盖度的融合SST产品在南海及其周边海域的应用提供了一个可靠的依据。Sea Surface Temperature( SST) is a basic parameter in characterizing the ocean-atmosphere system and serves an important function in climate change.Many types of cloud-free,high-spatial,and temporal coverage merged SST products have been generated by the Group for High Resolution Sea Surface Temperature.These products provide important data sources that can be used in a wide variety of operational and scientific applications.However,differences are existed among these products,due to their specific research requirements,different blending algorithms,different satellite SST sources for blending,and quality control methods.Therefore,monitoring the quality of these products is necessary,particularly at shelf and coastal seas around China,which are characterized by complex atmospheric conditions and hydrodynamics.This study compares four types of merged SST products in the South China Sea and adjacent waters in the years 2008 and 2009.Four multi-satellite merged SST products—the Operational SST and Sea Ice Analysis( OSTIA),microwave / infrared optimally interpolated SST,microwave optimally interpolated SST,and new generation SST( NGSST) —are validated with the Argo SST in the shelf sea and Argos SST in the shallow coast.The match-up data are collected on the same day and location.The Root Mean Square( RMS),bias,and correlation coefficients are calculated and used to quantify the errors.These products are projected into the same grid of NGSST using the nearest-neighbor sampling method for comparison.OSTIA is selected as the basis,and the relative differences between OSTIA and the other three products are computed and visualized using maps,box-plot,and time series plots.The statistical results show that the RMS between the merged SSTs and Argo temperature ranged between 0.3 ℃ and 1.0 ℃,whereas the bias ranged between- 0.1 ℃ and 0.6 ℃ in the shelf sea( water depth > 80 m).The other three merged SSTs were consistent with the in situ data in the coastal area,except for NGSST,which had a significantly warm bias(- 1 ℃) and the largest RMS(- 1.5 ℃).The bias and RMS of OSTIA were the smallest.An inter-comparison indicates no significant differences among the four merged SST products in the shelf sea.Their biases were within ± 0.3 ℃.However,the deviation increases in shallow water.The largest bias was found in winter because of the poor weather conditions,whereas the smallest bias was found in summer.In summary,the four merged SST products were consistent with in situ data in the study region,except for the NGSST in the shallow coastal sea and the OSTIA product exhibited the best performance.This study has provided a reliable basis for the effective application of these merged SSTs with high spatial and temporal coverage in the South China Sea and its adjacent waters.国家自然科学基金(编号:U1305231;40706041); 福建省自然科学基金(编号:2011J01278); 海洋赤潮灾害立体监测技术与应用国家海洋局重点实验室开放基金资助项目(编号:MATHAB20100313

Design and Implementation of Intelligent Home Control System Based on Android and Arduino

作为时下最炙手可热的移动应用端操作系统,Android以其显著的开放性、便于开发的灵活性、能够与Google应用的无缝对接性及丰富的第三方软硬件; 资源等成为智能应用系统不可或缺的组成部分;Arduino单片机系统以其开源的电子原型平台、灵活便捷的设计和丰富的传感器资源等被广泛应用。其与Ja; va和C语言相类似的基于; Wiring/Processing的语言开发环境更是受到越来越多的电子爱好者和开发者的青睐。本文以移动手机安卓系统为无线控制终端,结合Ardui; no单片机系统,设计并实验仿真了一款基于Android与Arduino的智能家居控制系统,以控制; LED灯示例,通过网络http传输控制指令到Arduino单片机系统,Arduino根据所接收到的指令,控制不同的家居电器完成所要求的工作任务。; 仿真实验表明,文章所设计方法行之有效,可以灵活的运用到日常家居电器设备,提供了一种智能家居系统设计的新思路,具有易实现,应用广的特点。As one of the most sought-after mobile application terminal operating; system, Android has become an indispensable part of the intelligent; application system, because it has the features of definite openness,; flexibility for development, perfect connection with Google applications; and abundant third party software and hardware resources and so on.; Arduino MCU system is widely used in society because of its; characteristics of open source electronic prototype platform, flexible; and convenient design, rich sensor resources, etc. Moreover, its classes; Java and C language based on Wiring/Processing development environment; are becoming more and more popular among the electronics enthusiasts and; developers. Taking the mobile phone Android system as wireless control; terminal, and combining Arduino MCU system, an intelligent home control; system based on Android and Arduino is designed and implemented in this; paper. By controlling LED lamp samples, with the network HTTP; transmission control instructions sending to the Arduino MCU system, and; according to the received instructions, Arduino can control different; household electrical appliances to complete the required tasks.; Experiments show that the methods designed in this paper can be flexibly; applied to daily household appliances, such as, home appliance control,; security equipment, etc. This paper provides a new idea for the design; of intelligent home system, which is easy to implement and widely used.2015年度"福建省高校杰出青年科研人才培育计划"项目; 2015年福建省高等学校创新创业教育改革项目;; 2016年本科高校重大教育教学改革研究项目; 2016年省级互联网实验教学示范中心项目; 2016年福建省高等学校服务产业特色专业建设项

Effect of Ethanol Extract from Camellia Oleifera Abel. on Blood Glucose in Type 2 Diabetic Mice

目的筛选油茶（Camellia oleifera Abel.）降低2型糖尿病小鼠血糖的有效部位。方法采用腹腔注射烟碱、链脲霉素诱导的2型糖尿病小鼠模型,应用超声提取法分别获得油茶叶、果、籽的乙醇提取物,筛选降低血糖的有效部位。结果阳性药罗格列酮每日灌胃剂量10mg/kg·BW,连续灌胃21d后,降低了2型糖尿病小鼠血糖。分别灌胃油茶叶、油茶果、油茶籽乙醇提取物,按每日剂量100mg/kg·BW连续灌胃21d后,均在一定程度上降低2型糖尿病小鼠血糖,油茶籽乙醇提取物对口服葡萄糖耐受试验（Oral glucose tolerance test,OGTT）作用最明显。与对照组相比,1μM和2μM的阳性药罗格列酮均能明显促进3T3-L1前脂肪细胞分化;油茶籽乙醇提取物在0.5μg·m L-1和1μg·m L-1浓度下也体现出促进分化的活性。结论油茶籽乙醇提取物降低了2型糖尿病小鼠的血糖,促进了3T3-L1前脂肪细胞的分化,但其具体作用机制尚需深入研究。OBJECTIVE To investigate effective parts possessing property of lowering blood glucose in type 2diabetic mice from Camellia oleifera Abel. METHODS Leaf,fruit and seed ethanol extract of C. oleifera were obtained through ultrasonic extraction,and were subsequently subject to type 2 diabetic mice model induced by intraperitoneal injection of streptozocin and nicotine. RESULTS In accordance with the positive drug rosiglitazone by intragastric administration once daily dose of 10 mg / kg·BW,continuous intragastric administration for 21 days,blood glucose in type 2 diabetic mice was reduced. In accordance with a daily dose of 100 mg / kg·BW leaf,fruit and seed ethanol extract of C. oleifera,continuous intragastric administration for 21 days respectively,in a certain extent,blood glucose in type 2 diabetic mice was reduced. Moreover,effect of seed ethanol extract on blood glucose and oral glucose tolerance test（ OGTT） is the most obvious. Compared with control group（ treated with insulin）,1μM and 2μM of positive drug rosiglitazone can significantly promote differentiation of 3T3-L1 pre-adipocytes,C. oleifera seed ethanol extract as the most effective part for lowing blood glucose at 0. 5μg·m L~（-1） and 1μg·m L~（-1）concentration also promoted 3T3-L1 pre-adipocyte differentiation. CONCLUSION It was suggested that C. oleifera seed ethanol extract lowered blood glucose in type 2 diabetic mice and enhanced differentiation of 3T3-L1 pre-adipocytes,but the specific mechanism needs further study.福建省教育厅中青年教师教育科研项目杰青项目JA14421;福建省教育厅中青年教师教育科研项目JA13425; 厦门市科技局科技计划高校创新项目3502Z20143026;厦门市科技局科技计划项目3502Z20144031; 福建省自然科学基金计划资助项目2015J01065; 福建省科技厅自然科学基金青年创新项目2014D008; 福建省卫生系统中青年骨干人才培养项目基础项目2015-ZQN-JC-45; 厦门市卫生和计划生育委员会资助研究经费; 厦门医学高等专科学校科研基金Z2013-12;Z2013-2

中国大学章程——应运而生吗?

出生、存活、长大,十岁、五十岁、一百岁,中国大学终于开始补办出生证了。对于一所高等学府来说,章程犹如“宪法“,不仅承载着大学精神、彰显着大学使命,更是大学作为一个社会组织运行发展的制度屏障,规制着高等教育内外部的活动边界和发展准则。近年来,国家开始大力推进大学章程的创建工作,以使其成为构建现代大学制度建设、实施依法治校的基本保障。目前,教育部率先核准了中国人民大学、东南大学、东华大学、上海外国语大学、武汉理工大学和华中师范大学六所高校的章程,这是

疫苗市场概况和发展趋势

疫苗是公共卫生领域最大的成就之一,疫苗的接种是预防和控制传染病最经济有效的手段。目前,全球共批准预防性疫苗77种,用于预防41种疾病。全球疫苗市场总额近年来稳步增长,2017年达到277亿美元。国际疫苗四大巨头葛兰素史克、默沙东、辉瑞和赛诺菲巴斯德在不断的并购整合下,占据全球90%的销售额。我国疫苗市场发展迅速,2017年市场总额达224亿元,且疫苗品种不断丰富。但我国疫苗产业水平与发达国家仍存在明显差距。需加大疫苗研究投入、合理布局、完善监管制度以推动技术创新,实现我国从疫苗大国迈向疫苗强国

A Heavily Boron-Doping Method for Fabrication of Thick MEMS Structural Layer

在MEMS器件中,浓硼掺杂层通常为器件的结构层.但由于受表面固溶度及浓度梯度影响,该掺杂层(硼原子浓度≥5x1019CM-3)厚度越大所需的扩散时间越长.为了能在同等扩散工艺条件下,制备出更厚的浓硼掺杂层以满足器件要求,提出了多步扩散法.即在保证总的累计扩散时间不变的前提下,将传统的扩散过程分为两个相对短的扩散周期.并且这两个周期连续进行,每个周期各包含一次预扩散和再分布.与传统的两步扩散相比,多步扩散法可为硅基底引入更大量的硼杂质,并且具有一定能力使硼杂质留在一定深度范围内.因此该方法可以获得更大的有效节深.实验中采用该方法成功制备出21μM厚的浓硼掺杂层.然而在文献中提到的采用传统两步法在同样条件下得到的厚度则小于15μM.从而验证了该方法可在同等扩散工艺条件下,可以制备出更厚的浓硼掺杂层.In MEMS devices,heavily boron-doped layers are usually used as structural layers.Due to the influence of solid solubility and concentration gradient in area near surface,the fabrication of a thicker layer(boron concentration≥5 × 10 19 cm-3) needs a longer diffusion duration.In order to fabricate the thicker layer under the same diffusion condition,multi-step diffusion method is put forth.It divides conventional diffusion process into two relatively short periods while maintaining the same cumulative diffusion duration.The two periods are performed continuously and each diffusion period includes one predeposition and one drive-in.Compared with conventional two-step diffusion method,this multi-step diffusion method can bring a larger quantity of boron dopants to silicon substrate and possesses the potential to trap dopants at a certain depth.Thus,it is possible to obtain thicker heavily boron-doped layers.In the experiment,a 21 μm thick heavily boron-doped layer was obtained by this method,6 μm thicker than that obtained in references(less than 15 μm) using conventional two-step method under the same diffusion condition,which demonstrates that this method can fabricate thicker heavily boron-doped layers under the same diffusion condition.thesupportfromAviationScienceFoundationofChina(20110868001); AviationKeyLaboratoryofScienceandTechnologyonInertia~

福州市2010年甲型H1N1流感病毒分离株血凝素基因分子进化分析

目的了解福州市2010年甲型Hl N1流感病毒HA基因的突变和分子进化。方法采用RT-PCR技术扩增流感病毒A/Fuzhou/2/2010(H1N1)血凝素HA基因,测定核苷酸序列,用Clus-talX 1.83软件进行序列比对,用Bi-oedit软件的Clusta W程序进行序列同源性分析,用Mega 5.0软件以邻位相连算法(NJ)构建系统进化树。结果福州市2010年甲型Hl N1流感分离株A/Fuzhou/2/2010(H1N1)与福州市2009年首例甲型Hl N1流感病毒株HA基因同源性为98.9%,与疫苗参考株A/California/07/2009 HA基因同源性为98.5%;HA1区段有11个位点发生改变。结论福州市2010年甲型Hl N1流感病毒血凝素虽然个别氨基酸位点发生了突变,但在抗原决定簇位点的氨基酸并没有发生变化,未出现具有显著意义的抗原漂移