Research on Automatic Exchange of Tax Information

《金融账户涉税信息自动交换标准》的发布，拉开了国际社会对全球逃避税打击的新序幕，标志着自动情报交换成为全球税收透明度新标准。此前，已有欧盟、瑞士与美国提出了自动情报交换标准并实践。中国于2015年加入《金融账户涉税信息自动交换标准》，承诺在2018年9月开展金融账户涉税信息自动交换。面对多元化的自动情报交换标准，中国如何应对，如何吸收，如何在自动情报交换中从规则接受者身份向规则制定者身份转变，这些都是本文研究的内容。 本文除引言和结语外，共分为三部分： 第一部分从自动情报交换涵义入手，介绍自动情报交换制度的发展，分别梳理了瑞士“魔方协定”、欧盟《利息税指令》与《行政合作指令》、美国《海外账...The OECD released the full version of Standard for Automatic Exchange of Financial Account Information in Tax Matters, which marked the the beginning of the new era in international tax administration to offshore tax evasion. It also marked the automatic exchange of information became the new standard in Transparency and Exchange of Information. Before then, the European Union , Switzerland and th...学位：法律硕士院系专业：法学院_法律硕士学号：1302015115098

Accelerating Experiment Teaching Center Constructi on to Deepen Experiment Teaching Reform

中文摘要: 在介绍厦门大学电子信息实验教学示范中心建设历程基础上 , 总结了中心实验教学的管理体制改革和实验教学改革 的措施 , 通过以实验内容、学科建设与科研促进实验教学 , 以实验教改促进学生创新能力培养 , 以国际化、企业化联合共 建实验室等方面体现了该中心的特色。 英文摘要：This paper first introduces the hist ory of building lab teaching demonstrati on center . Then it summarizes reforms of experiment managementmethods and experi ment teachingmethods—that is, experi ment teaching is p romoted thr ough the experi mental content, subject building and scientific researches ; studentsπcreative capabilities are accelerated through reforms of experi menting and teaching; the center features the internati onalized and enter p rise building of the experi ment labs

东湖茶港排污口底泥对稀有鮈鲫的毒性

以东湖茶港排污口底泥复溶水为试验相,采用96h急性毒性试验和胚胎—卵黄囊吸收阶段毒性试验方法,研究了东湖茶港排污口底泥对稀有的鮈鲫毒性。结果显示,高浓度的复溶水对稀有鮈鲫胚胎、仔鱼和幼鱼具有明显的毒性效应,而胚胎—卵黄囊吸收阶段更为敏感。随着复溶水浓度的增加,稀有鮈鲫受精卵孵化率降低,仔鱼畸形率增高、成活率降低、生长减慢;对胚胎—卵黄囊吸收阶段的NOEC、LOEC和MATC分别为12.5%、25%和17.68%;对幼鱼96h LC50为69.1%。本文的研究还表明,底泥经晾晒后毒性大幅降低,暗示恢复东湖

Hierarchical flower-shaped organic NPB architectures with a durable water-repellent property

<p>Hierarchical flower-shaped NPB architectures are prepared <em>via</em> a facile solvent evaporation method and investigated by means of SEM, TEM, FT-IR, and XRD. The results indicate that each NPB flower is composed of a number of randomly oriented nanoflakes, which are single crystals and connect with each other. Furthermore, time-dependent experiments reveal that the NPB flowers are formed <em>via</em> a heterogeneous nucleation, coupled with &ldquo;Ostwald ripening&rdquo;. The densely packed films of NPB flowers, which can withstand extreme conditions, <em>e.g.</em>, high temperature, strong acid, and strong alkali possess a durable water-repellent property.</p><br /