A Study on Tax Policy of Loan Losses in Commercial Bank in China

我国的贷款损失税收政策问题一直为人们所诟病，大部分城市商业银行和股份制商业银行都要求改革现行的不合理贷款损失税收政策；同时，我国金融业将在2007年全面对外开放，这更加剧了贷款损失税收政策改革的紧迫性。在这样的背景下，研究我国商业银行贷款损失税收政策就显得有意义和必要了。论文回顾了前人的研究成果，比较了部分国家贷款损失税收处理的具体实践，总结了现行的贷款损失税收处理方法——核销法和准备金法（包括一般准备金法和特定准备金法），分析了这两种方法对税收中性原则的遵循和悖离状况，认为，特定准备金法比核销法更符合实践需要，更能满足税收中性；在此基础上，结合我国的具体情况，从制度和实证两方面说明我国现行贷...The tax policy of loan losses has been a contentious issue in China. Most of the city banks and joint-stock commercial banks have called on reforming the actual tax policy of loan losses. In the same time, the money market of China will be open to other countries across-the-board, which aggravates the pressure of reformation of tax policy of loan losses. Under such circumstance, it seems to be sig...学位：经济学硕士院系专业：经济学院财政金融系_财政学(含税收学)学号：20034102

学界巨擘名师风范——纪念钱伯海先生诞辰85周年

钱伯海先生是我国著名的统计学家和经济学家。今年是钱伯海先生诞辰85周年,也是他不幸离开我们的第十个年头。借此缅怀先贤和恩师,我们对先生的毕生伟业、学术贡献和名师风范更感到由衷的钦慕和景仰。一、生平伟业钱伯海先生1928年诞生于江苏泰兴。新中国建立初期(1951年)毕业于上海复旦大学,即由我国经济

南方红豆杉内生真菌的初步研究

从共生理论出发,对采自福建省龙岩山区的药用植物南方红豆杉的内生真菌进行分离。从南方红豆杉的树叶、短茎和树皮中共分离得到107株内生真菌。抗菌、抗氧化和抗肿瘤活性检测结果显示,其中有8株菌对1种或者几种指示菌有一定的抗菌活性,占供测菌株的7.48%;有40株菌对HElA细胞有较强的细胞毒活性,占供测菌株的37.38%;有2株菌对dPPH·有机自由基有较强清除活性,占供测菌株的1.87%。从南方红豆杉内生真菌XylArIAlES SP.的固体发酵产物中初步分离并鉴定出化合物10,11-dIHydrOXynErOlIdOl,该化合物表现出了一定的抗氧化作用。说明南方红豆杉植物中含有丰富的菌种资源,具有开发生物活性物质的潜力

探析我国商业银行计税所得与会计所得的差异

实证分析为了说明我国商业银行计税所得与会计所得的具体情况,笔者选择了招商银行、浦东发展银行、深圳发展银行、民生银行和华夏银行等五家上市商业银行,对其2001年至2005年年报的有关数据进行了分析。从中可见: (一)会计所得和计税所得之间存在差异,包括永久性差异和暂时性差异(其中,暂时性差异体现在递延税项中

我国商业银行呆账损失税收政策研究

一、我国商业银行呆账损失税收政策的问题及影响(一)从制度层面分析。我国现行的商业银行呆账损失税收政策主要是通过国家税务总局关于《金融企业呆账损失税前扣除管理办法》(总局令[2002]4号)以及一些具有法规性质的相关通知所体现的国家对商业银行计提呆账准备金的基本政策,包括政策的目的以及呆账的认定、呆账准备金的计提范围、允许

Determination of trace elements in seawater and application for identification of source of trace metal contaminants

利用电感耦合等离子体质谱(ICP-MS)研究了胶州湾及莱州湾这两个海域中痕量元素污染水平,发展了ICP-MS海水环境中痕量元素的测定方法,同时找出海水环境中具有保守性的数种元素作为污染示踪元素。达到对于海水环境中痕量污染物被动示踪的目的。对18个真实样品进行了识别率试验,识别率可达90%以上,在选取3个海水样品及1个河水样品混合后的模拟分担率实验,也取得了满意的结果,其误差平均值仅有1.17%。Inductively coupled plasma-mass spectrometry(ICP-MS) was developed into an accurate and sensitive technique for the multi-element determinations in a range of sample matrices.The seawater samples in Lai zhou Bay and Jiaozhou Bay as a case was studied.The distribution of trace elements in seawater can be used in the source fingerprints for the identification of seawater samples from different locations.The probability of success for the source identification by the technique is better than 90%.The feasibility of trace metals in seawater as a tracer for the tracking of pollution sources has been evaluated.Combined with the chemo-metric analysis,3 seawater and 1 river samples were mixed,the error is only 1.17%.国家863项目(2005AA635250

New nondestructive test method with empirical research using local hysteretic loop characteristics

提出了一种利用局部磁滞回线特性的无损检测新方法。首先,研究了钢板内部缺陷对其动态磁导率分布的影响规律。其次,探讨了变励磁条件下局部磁滞回线的形成机理,并建立了动态磁导率与局部磁滞回线之间的关系模型。再次,根据所建立的关系模型,提出了一种利用局部磁滞回线特性实现对钢板缺陷进行无损检测的新方法,并给出检测系统的实现方案。最后,通过3d有限元法对实验模型进行仿真,并开展了一系列的物理实验进行了验证。结果表明,缺陷对钢板动态磁导率分布的影响显著,可利用局部磁滞回线特性来检测磁导率变化,从而达到检测内部缺陷,甚至背面缺陷的目的。所提新方法无需检测静态漏磁场磁感应强度,因此有效减小了磁化器体积。A new nondestructive test method based on local hysteretic loop characteristics is proposed in this paper.First of all,the influence law of the steel plate internal defects on the dynamic permeability distribution is studied,and the formation mechanism of the local hysteretic loop under the variable magnetic excitation condition is discussed.Secondly,the relation model between the dynamic permeability and local hysteretic loop is established.Furthermore,according to the proposed relation model,a new nondestructive test method of steel plate defects based on the local hysteretic loop characteristics is proposed,and the implementation scheme of the test system is given.Finally,the 3D finite element method was used to simulate the experiment model and a series of physical experiments were carried out to verify the proposed method.The results show that the steel plate defects have significant influence on the dynamic permeability distribution; the local hysteretic loop characteristics can be used to detect the permeability variation,and achieve the goal of detecting the internal defects of the steel plate,even the defects on the back of the steel plate.The proposed new method does not require to test the static leakage magnetic field,which reduces the volume of the magnetizing apparatus effectively.国家自然科学基金(51177141); 中央高校基本科研业务项目(2010121041); 航空基金(2012ZD68003)项目资

New method of variable excitation MFL testing under the condition of small magnetizing apparatus

为解决常规储罐和管道的漏磁检测(Mfl)方法中磁化器体积大、耗能多的缺点,提出了一种小型磁化器条件下的变励磁Mfl检测新方法。首先,分析了小磁化器条件下被测钢板磁化状态随外部励磁强度的变化特性,推导了偏置磁化条件下励磁通变化量与漏磁场变化率的关系模型;其次,根据所建立的关系模型,设计了一种新型变励磁Mfl检测探头,并给出变励磁Mfl法的系统实现方案;再次,结合实现方案,搭建了变励磁Mfl相应的实验平台;最后,在该平台上,开展了一系列的物理实验并对实验结果进行了深入讨论。实验结果表明,所提变励磁Mfl法无需对被测钢板进行局部饱和磁化,适合小型磁化器条件并具有较高的灵敏度。变励磁Mfl法为漏磁检测领域提供了一种新的检测思路。In the conventional method of magnetic flux leakage( MFL) testing,the magnetizer is in big volume and with more energy consumption.To solve the problem,a new method of variable excitation MFL testing under the condition of small magnetizer is proposed.First of all,the state of magnetized steel along with the change of the external excitation's intensity under the condition of small magnetizer is analyzed.Secondly,according to the established model,a new type of testing probe for the variable excitation of MFL is designed and a new implementation scheme is proposed.Furthermore,combining with the implementation scheme,an appropriate testing platform of the variable excitation MFL is set.Finally,a series of physical experiments on the platform are carried out and the results of the experiment were discussed.The experimental results show that the proposed method don't need to make local saturation magnetization of tested steel plate,which is suitable for the condition of small magnetizer with higher sensitivity.The new method provides a new testing idea for MFL testing field.国家自然科学基金(51177141); 中央高校基本科研业务项目(2010121041); 航空基金(2012ZD68003)资助项

2018年安溪珠塔内窑调查报告

2018年5月至7月,厦门大学历史系考古专业、福建博物院文物考古研究所及安溪县博物馆等单位联合组成\"安溪古窑址调查队\",对安溪珠塔内窑进行了全面的调查,基本了解珠塔内窑古窑址分布与保存情况,采集了一批明末清初的青花瓷器、白瓷与窑具标本,并发现部分窑炉遗迹,为研究闽南地区青花瓷窑业发展提供了第一手资料