On General Anti-Avoidance Rule in Enterprise Income Tax Law of the People's Republic of China

企业反避税问题历来是税法实践中的焦点问题之一。新《企业所得税法》已于2008年1月1日起生效并施行，其中引进了一般反避税条款，给予避税行为一般性的否定。一般反避税条款与特殊反避税条款相结合，构成反避税工作的重要屏障。由于一般反避税条款具有概括性和抽象性，如何理解和适用该条款成为一个重要课题。本文在借鉴先进国家的一般反避税规则的理论与实践的基础上，对如何理解和合理适用我国《企业所得税法》的一般反避税条款提出建议。 本文除了引言和结语，共分为三个部分： 第一章为一般反避税条款的法理分析，介绍了一般反避税条款的来源，分析了我国《企业所得税法》的一般反避税条款的性质。 第二章对西方发达国家和地区...The problems of anti-tax avoidance of enterprises have always been one of the focuses of tax law practice. The new Enterprise Income Tax Law has gone to effect and executed since January, 1st, 2008, and it introduces General Anti-Avoidance Rule abroad, which negates tax avoidance conducts generally. Therefore, combining with the special anti-avoidance rule, General Anti-Avoidance Rule forms the im...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：1292007115023

中国人口城市化水平与结构偏差

本文对中国目前的实际人口城市化水平进行估算。在不同方法估算结果的基础上进行国际比较，认为中国目前的实际人口城市化水平仅仅略微偏低正常值１０％左右。但是，中国的城市化产业内部结构与世界同类国家相比，存在显著偏差。实证分析证明，从城市化角度看，城市化产业结构严重偏差是由于近２０年来，中国侧重发展小城市，小城市比重上升使服务业发展缺乏必要的市场空间。城市规模结构不合理降低了城市效率，影响了城市功能的发挥

液态CO_2多致裂管爆破同步性及爆破效果优化试验研究

现场进行爆破作业时,为提升爆破效果,往往布设多个钻孔,同时起爆。实际上,多致裂管起爆的时间差较大,同步性较难控制,直接影响爆破效果。本文提出一种提升液态CO2多致裂管爆破同步性方法,保持现有致裂管主体结构不变,将药包直接粘贴在防爆片上。通过开展致裂管爆破对比试验,对爆破全过程进行压力数据采集。经数据对比分析发现,原有致裂管内药包与防爆片分置在致裂管两端,药包点燃后,需通过致裂管内的液态CO2传递压力,击破防爆片共需30-60ms,优化后不足20ms,可明显降低爆破时间的不确定性,这种条件下多管串并联爆破更容易实现同步性。另外,通过开展对比试验研究,在其他条件不变的前提下,增大致裂管出气口面积20%,可有效增大总冲量值10%,提升爆破效果

影响中晚期肝细胞肝癌手术切除预后的多因素分析

探讨影响中晚期肝细胞肝癌手术切除预后的因素。方法对130例中晚期大肝癌随访1～7年,采用单因素、多因素分析统计不同预后因素对患者生存率的影响。结果手术后1,3 ,5年生存率分别81.7%,24.3%,18.4%。单因素分析提示影响预后的因素为肝癌大小、是否早期复发、肝硬化情况、输血量;多因素分析提示肝癌大小、肿瘤早期复发是影响肝癌术后的预后因素。结论：中晚期肝癌手术切除预后仍不理想,重视围手术期处理,预防术后早期复发有望提高手术疗效 [英文摘要]Objective To study the prognostic factors in patients who received hepatectomy for large hepatocellular carcinoma(HCC). Methods 130 patients operated for large HCC were followed up for 1～7 years. Twenty possible factors were analyzed by Kaplan-Meier Log rank estimate. A multivariative survival analysis of these individal variable was undertaken using the cumulative survival rate by the computers COX proportional hazard. Result The overall cumulative survival rate at 1,3,5 years was 81.7%,24.3%,18.4% re..

Experiment on micron-sized particle production of iron ore by rapid unloading of liquid CO2

The average iron content of iron ore is &lt;30%; therefore, crushing, grinding, milling and other processing techniques must be executed before smelting. Currently, it is expensive to break iron ores using mechanical grinding. Experiments have been carried out to develop a novel approach of producing iron ore powder. First, the iron ore is placed in a high-pressure chamber, and then liquid CO2 is injected into the chamber. Second, considering energy recycling, after the iron ore pores are filled with liquid CO2, dissociative liquid CO2 is substituted and collected for cyclic utilization. Third, an initial high pressure is applied inside the chamber using a water pump in order to increase the energy input. Fourth, the pressure is rapidly unloaded. After penetration and gasification expansion, the iron ore will immediately be converted into micron-sized particles. Laser grain size analysis indicated that the grain size of the iron ore particles ranges between 30 and 50 pm, which will satisfy the requirements of gravity separation, magnetic separation and the flotation process. This is a highly efficient and low-cost method that has excellent industrial promotion value. (C) 2017 Elsevier B.V. All rights reserved.</p

一种浮动复合型人工鱼巢

一种浮动复合型人工鱼巢，包括浮动框架，在浮动框架的四周设有多个固定装置，并且浮动框架与固定装置之间是采用活动连接，在浮动框架上分布设有多根缆绳，在缆绳的端部固接有沉子，在沉子与浮动框架之间的缆绳上固定连接多个粘附基质，本实用新型提供一种能为产粘性卵鱼类提供产卵场所的浮动复合型人工鱼巢，能有效促进鱼类资源的保护和可持续利用。</p

Anti-resonance features of destructive quantum interference in single-molecule thiophene junctions achieved by electrochemical gating

基于单个有机分子来构筑电子器件为电子器件微型化提供潜在技术方案。本研究发展了可集成电化学门控的单分子电子器件测试芯片技术和科学仪器方法，在实验和理论两个层面对具有相消量子干涉效应的噻吩衍生物分子器件的电输运过程进行了电化学调控研究，从而首次在室温下实现了对单分子电子器件中量子干涉效应的反共振现象的直接观测和调控，为制备基于量子干涉效应的新型分子材料和器件提供了全新的设计思路和策略。该研究充分展示了电化学调控技术在信息材料和器件领域的重要应用潜力，也体现了我校固体表面物理化学国家重点实验室在电化学研究和科学仪器研发领域的技术积累，以及面向科学前沿开展交叉学科探索的研究特色。 该研究工作是在洪文晶教授、上海电力大学陈文博教授、英国兰卡斯特大学Colin Lambert教授指导下完成的。化学化工学院博士生白杰和李晓慧为论文的共同第一作者，刘俊扬副研究员、师佳副教授、研究生唐永翔、刘帅、黄晓娟、谭志冰和萨本栋微纳研究院的杨杨副教授等也参与了研究工作。田中群教授和毛秉伟教授为该工作提供了重要指导。【Abstract】Controlling the electrical conductance and in particular the occurrence of quantum interference in single-molecule junctions through gating effects, has potential for the realization of high-performance functional molecular devices. In this work, we used an electrochemically-gated, mechanically-controllable break junction technique to tune the electronic behaviour of thiophene-based molecular junctions that show destructive quantum interference (DQI) features. By varying the voltage applied to the electrochemical gate at room temperature, we reached a conductance minimum that provides direct evidence of charge transport controlled by an anti-resonance arising from DQI. Our molecular system enables conductance tuning close to two orders of magnitude within the non-faradaic potential region, which is significantly higher than that achieved with molecules not showing DQI. Our experimental results, interpreted using quantum transport theory, demonstrate that electrochemical gating is a promising strategy for obtaining improved in-situ control over the electrical performance of interference-based molecular devices.This research was supported by the National Key R&D Program of China (2017YFA0204902), National Natural Science Foundation of China (21722305, 21673195, 21503179, 21703188), the Program for Professor of Special Appointment (Eastern Scholar) at Shanghai Institutions of Higher Learning, Natural Science Foundation of Shanghai (17ZR1447100), Science and Technology Commission of Shanghai Municipality (14DZ2261000), China Postdoctoral Science Foundation (2017M622060) for funding work in Xiamen. It was also supported by EU Horizon 2020 project QuIET under grant agreement no. 767187EC FP7 ITN ‘MOLESCO’ project no. 606728 and UK EPSRC grants EP/N017188/1 and EP/M014452/1 and Leverhulme Trust (Leverhulme Early Career Fellowships no. ECF-2017-186 and ECF-2018-375) for funding instrumentation used in Lancaster. It was also supported by Hungarian and Czech Academies of Sciences (P2015-107) and Hungarian Research Foundation (OTKA 112034) for funding instrumentation used in Hungary. The authors thank Z.-Q. Tian and B.-W. Mao, Xiamen University, for useful discussions. 该工作获得科技部国家重点研发计划课题（2017YFA0204902），国家自然科学基金委优秀青年科学基金等项目（21722305、21673195、21703188、21503179）以及中国博士后科学基金（2017M622060）等项目的资助，也得到了固体表面物理化学国家重点实验室、能源材料化学协同创新中心的支持

类泛素蛋白及其中文命名

泛素家族包括泛素及类泛素蛋白,约20种成员蛋白.近年来,泛素家族领域取得了迅猛发展,并已与生物学及医学研究的各个领域相互交叉.泛素家族介导的蛋白质降解和细胞自噬机制的发现分别于2004和2016年获得诺贝尔奖.但是,类泛素蛋白并没有统一规范的中文译名. 2018年4月9日在苏州召开的《泛素家族介导的蛋白质降解和细胞自噬》专著的编委会上,部分作者讨论了类泛素蛋白的中文命名问题,并在随后的\"泛素家族、自噬与疾病\"(Ubiquitinfamily,autophagy anddiseases)苏州会议上提出了类泛素蛋白中文翻译草案,此草案在参加该会议的国内学者及海外华人学者间取得了高度共识.冷泉港亚洲\"泛素家族、自噬与疾病\"苏州会议是由美国冷泉港实验室主办、两年一度、面向全球的英文会议.该会议在海内外华人学者中具有广泛影响,因此,参会华人学者的意见具有一定的代表性.本文介绍了10个类别的类泛素蛋白的中文命名,系统总结了它们的结构特点,并比较了参与各种类泛素化修饰的酶和它们的生物学功能.文章由45名从事该领域研究的专家合作撰写,其中包括中国工程院院士1名,相关学者4名,长江学者3名,国家杰出青年科学基金获得者18名和美国知名高校华人教授4名.他们绝大多数是参加编写即将由科学出版社出版的专著《泛素家族介导的蛋白质降解和细胞自噬》的专家