新《企业所得税法》实施后税收征管存在的问题及对策

新《企业所得税法》实施后,异地非法人分支机构的税收管理难度加大,国税、地税部门之间出现新一轮税收管辖权的争执和矛盾,企业所得税征管面临新情况、新问题。新形势下,税务机关应当采取措施加强对异地非法人分支机构的企业所得税征管,改革现行企业所得税税收管理体制,进一步加强税收宣传,强化业务培训,落实执法追究,以堵塞税收流失漏洞

Effects of metals on embryodevelopment of Tachypleus tridentatus

分析了不同离子浓度的 Zn、Pb、Cu、Cd对中国鲎胚胎发育的影响。结果表明 :1 4种金属离子浓度≤渔业水域水质标准浓度 4倍时 ,对中国鲎胚胎发育无明显毒性效应 ;≥渔业水域水质标准浓度 8倍时 ,Cd离子和 Cu离子对中国鲎胚胎发育无明显影响 ,而 Zn离子组和 Pb离子组胚体发育随离子浓度提高而卵径变小 ,发育速度下降 ;2浓度为 1 .6mg/L时 ,Zn和 Pb离子组胚胎致畸率分别为 4 4%和 58% ,Pb离子组胚体孵化率仅 2 .67% ;3 4种重金属对中国鲎胚胎发育的毒性效应表现为 Pb>Zn>Cu=Cd;4中国鲎胚胎对重金属有蓄积作用 ,蓄积效应随金属种类不同而异。The effects of Zn、Pb、Cu and Cd on embryodevelopment of horsecrab \%T.tridentatus\% were investigated in present paper. The results showed that: (1)The embryodevelopment of this animal was not obviously affected by each of the four metals when the concentration of each ion was not more than four times of those described in Standard of Fishery Water Quality,but being disturbed in varying degrees as the concentration of each ion reached eight times or even higher than that of the Standard, for example, there is no effect on the embryodevelopment for the Cd and Cu ion at this degree,nevertheless, the diameter of embryos seemed smaller and the embryodevelopment rate became lower as Zn or Pb concentration increased. (2)Teramorphous rate of embryo was 44% as Zn concentration reached 1.6mg/L; but teramorphous rate and hatching rate were 58% and 2.67% respectively as the same concentration of Pb . (3)Based on the results above, the toxicity of heavy metals to the horsecrab's embryo showed: Pb>Zn>Cd=Cu. (4)Each of the four heavy metals could be accumulated by \%T.tridentatus\%,and the accumulative effects varied with the different metals.国家自然科学基金资助项目!(批准号 :3 9670 1 4 7

不同卸载速率下受载煤体裂隙结构演化机制

针对受载煤体卸压过程裂隙发育数据难以捕捉的现状,设计了受载煤体伪三轴瓦斯渗流实验,完成了受载煤体加载和卸载过程的应力-应变-渗透率动态监测。同时基于能量守恒定理,开展了卸载过程中不同卸载速率下的能量分配比较,阐释了卸载速率对裂隙发育和渗透率变化的控制作用,并通过煤样裂隙监测数据对比予以验证。研究结果显示,卸载过程中的煤体裂隙结构受卸载速率影响,围压卸载速率越高,I类和II类裂隙越发育(所占比率增高),I类裂隙数量较原始数量增幅甚至超过1倍,II类裂隙数量提高74.13%;在卸载过程中渗透率曲线整体可分为3段:线性段、抛物线段和稳定段,而决定其3段曲线分布的关键因素是煤体弹性模量大小、加载强度和卸载速率;随着卸载速率的提高,煤体渗透率加大,线性段斜率和抛物线段曲率半径逐步增加,线性段斜率由0.054 8逐步升高至0.091 9,0.138 8和0.216 4,抛物线曲率半径逐步增大,顶点曲率半径分别达到1.232,1.334,1.863和2.014,渗透率稳定的应力临界点不断减小,由15.26 MPa降低至14.08,13.14和10.88 MPa;煤体渗透率的变化可以通过裂隙长度增量进行量化表征,相同实验条件下,渗透率增量与裂隙长度增量之间呈线性关系;统计数据显示,围压卸载速率越高,弹性能转化率越低,裂隙发育能耗越高,高速卸载(加卸比1∶8)可使煤体破裂能耗超过80%,而低速卸载(加卸比1∶1)的裂隙能耗仅有25.62%;比较研究发现,高速卸载过程中煤体能量释放的主体引发原有裂隙扩展,而不是导致新裂隙的萌生,裂隙发育能耗与卸载速率之间呈对数关系

Ultrastructure on oogenesis of Litopenaeus vannamei

利用透射电镜研究凡纳滨对虾卵子发生过程中细胞内部结构的变化。结果显示,卵原细胞结构简单,代谢水平低,核孔稀少,通过核周池来完成核、质之间的物质交换。卵黄发生前晚期和卵黄发生初期的卵母细胞变化显著:核膜凹凸不平,核仁数量多,核孔密集,大量核仁外排物经核孔输送到卵质中;卵质中胞器极为丰富和发达,代谢活性极强。卵黄发生旺盛期是卵黄大量形成的阶段,卵质边缘还呈辐射状排列了一圈椭圆形皮质棒,细胞出现微吞饮活动并形成卵黄膜。卵黄发生晚期卵质中充满了粗大的卵黄粒和脂滴,胞器锐减。另外,探讨了卵细胞内部结构的变化和卵黄形成的关系以及皮质棒的来源与功能。The changes of the structure in oocytes during the oogenesis of Litopenaeus vannamei were studied with transmission electron microscope. The results showed that the structure was simpler and the active metabolism is lower in oogonium.The particles from the nucleus mainly passed through the perinuclear cisternae into the cytoplasm because of fewer nuclearpores. The marked changes occurred in the latter previtellogenic oocytes and the primary vitellogenic oocytes.The nuclear changes consisted of the concavo-convex nuclear membrane,many more nucleoli, numerous nuclearpores and a large amount of nucleolus granular materials penetrating nuclear membrane into cytoplasm. There were various well-developed organelles in the cytoplasm which exhibited higher synthetic activity.The yolk granules formed mainly in active vitellogenesis. At this stage,a lap spherical cortical rods appeared radializedly at the edge of the cytoplasm.Meanwhile active microphagocytosis could be seen along the ooplasma membrane while the vitellin membrane formed on the surface of vitellogenic oocytes.The mature oocytes were full of big yolk granules and lipid droplets and the number of organelles reduced quickly. The relation between the changes of the structure in oocytes and the vitellogenesis was discussed. The origin and function of the cortical rods were also discussed.福建省教育厅自然科学基金资助项目(K02091

田基黄中三个黄酮类化合物保肝退黄作用的实验研究

【目的】研究田基黄中槲皮苷(Quercetin-3-β-D-rhamnose)、异槲皮苷(Quercetin-3-β-D-glucoside)、田基黄苷(Quercetin-7-β-D-rhamnose)3个黄酮类化合物的保肝退黄作用。【方法】选用四氯化碳(CCl4)和D-氨基半乳糖胺(D-Gal)致大鼠急性肝损伤模型,观察3个黄酮类化合物对血清丙氨酸转氨酶(ALT)、门冬氨酸转氨酶(AST)的影响;用α-萘异硫氰酸酯(ANIT)致小鼠黄疸性肝损伤模型,观察3个黄酮类化合物对血清总胆红素(T.BIL)的影响。【结果】异槲皮苷、槲皮苷、田基黄苷均能显著抑制CCl4和D-Gal所致的大鼠血清ALT和AST升高,对ANIT所致的小鼠血清总胆红素升高有明显的降低作用。【结论】田基黄中3个黄酮类化合物异槲皮苷、槲皮苷、田基黄苷均有保肝退黄作用

Influence of Electrolyte Composition on the Intercalation-Deintercalation Process of Lithium Ion in Spinel LiMn_2O_4

运用电化学阻抗谱(EIS)研究了尖晶石lIMn2O4正极在1MOl·l-1lIPf6-EC(碳酸乙烯酯)∶dEC(碳酸二乙酯)∶dMC(碳酸二甲酯),1MOl·l-1lIPf6-EC∶dEC∶EMC(碳酸甲乙酯)和1MOl·l-1lIPf6-EC∶dMC三种不同电解液中,-20-20℃范围内的阻抗谱特征随温度的变化.研究结果表明,温度强烈影响尖晶石lIMn2O4正极的阻抗谱特征,而电解液组成对尖晶石lIMn2O4正极阻抗谱特征的影响较小,但电解液组成对锂离子在尖晶石lIMn2O4正极中嵌入脱出过程相关动力学参数影响较大.测得尖晶石lIMn2O4正极在上述三种电解液中,锂离子迁移通过固体电解质相界面(SEI)膜的离子跳跃能垒平均值分别为7.60、16.40和18.40kJ·MOl-1;电子电导率的热激活化能平均值分别为44.77、35.47和68.06kJ·MOl-1;嵌入反应活化能平均值分别为52.19、46.19和69.86kJ·MOl-1.Variations in the impedance spectra of the commercially available spinel LiMn2O4 electrode from -20 to 20 ℃ were investigated by electrochemical impedance spectroscopy(EIS) in 1 mol·L-1 LiPF6-EC(ethylene carbonate):DEC(diethyl carbonate):DMC(dimethyl carbonate),1 mol·L-1 LiPF6-EC:DEC:EMC(ethyl methyl carbonate) and 1 mol·L -1 LiPF6-EC :DMC electrolyte solutions.We found that the impedance spectral characteristics of the spinel LiMn2O4 electrode was strongly influenced by temperature and only slightly influenced by the electrolyte composition.However,the electronic resistance and the resistance of the SEI film as well as the charge transfer reaction resistance of the spinel LiMn2O4 electrode were strongly influenced by the electrolyte composition.In 1 mol·L-1 LiPF6-EC:DEC:DMC,1 mol·L-1 LiPF6-EC:DEC:EMC and 1 mol·L-1 LiPF6-EC:DMC electrolyte solutions,the energy barriers for the ion jump relating to the migration of lithium ions through the solid electrolyte interphase(SEI) film of the spinel LiMn2O4 electrode were determined to be 7.60,16.40,and 18.40 kJ·mol-1.The thermal active energies of the electronic conductivities were 44.77,35.47,and 68.06 kJ·mol-1 and the intercalation-deintercalation reaction active energies were 52.19,46.19,and 69.86 kJ·mol-1,respectively.国家重点基础研究发展规划(973)(2009CB220102);中国矿业大学青年科技基金(ON080282);中国矿业大学科技攀登计划(ON090237)资助项目---

Study on Rapid Propagation Technique of Leather Corals

[目的]为海洋资源开发和生态环境修复等提供有效途径。[方法]探索肉质软珊瑚的人工快速扩繁方法。[结果]肉质软珊瑚具有快速的修复能力,能很快在肉质层的伤口处形成愈伤组织。通过该方法成功实现了肉质软珊瑚的快速人工扩繁。[结论]肉质软珊瑚内可能含有许多活性物质,具备一定的药物开发潜力。[Objective] The research aimed to provide an effective approach for developing ocean resources and repairing the ecological environment.[Method] The artificial method of rapid propagation of leather coral was explored.[Result] Leather coral was one species of soft corals,which had the properties of rapid regeneration and could develop the callus over the open wound.[Conclusion] Leather corals contained many active substances,so it had some medicinal development potential.2012年海南省科学事业费项目; 国家科技支撑计划项目(2012-BAC18B04-4); 国家海洋公益专项(201405020-5); 海南省科学事业费项目(KYYS-2014-50

CCCCC pentadentate chelates with planar Möbius aromaticity and unique properties

本课题充分发挥了厦门大学多学科协同研究优势，通讯作者为夏海平教授（合成、表征）、刘刚教授（生物医学应用）和吕鑫教授（理论计算）。合成实验和结构表征由朱从青（第一作者，目前在麻省理工学院、2005年诺贝尔化学奖得主Richard Schrock教授课题组从事博士后研究）完成；生物医学应用由杨彩霞（共同第一作者）、林凎、杨宇惠、王晓勇合作完成；理论计算由朱军、王永恒、朱从青完成。美国NIH的陈小元教授参与了生物医学应用的讨论。该研究工作得到国家自然科学基金委、科技部项目的支持。The coordinating atoms in polydentate chelates are primarily heteroatoms. We present the first examples of pentadentate chelates with all binding atoms of the chelating agent being carbon atoms, denoted as CCCCC chelates. Having up to five metal-carbon bonds in the equatorial plane has not been previously observed in transition metal chemistry. Density functional theory calculations showed that the planar metallacycle has extended Craig-Möbius aromaticity arising from 12-center–12-electron dπ-pπ π-conjugation. These planar chelates have broad absorption in the ultraviolet-visible–near-infrared region and, thus, notable photothermal performance upon irradiation by an 808-nm laser, indicating that these chelates have potential applications in photothermal therapy. The combination of facile synthesis, high stability, and broad absorption of these complexes could make the polydentate carbon chain a novel building block in coordination chemistry.the National Basic Research Program of China (nos. 2012CB821600 and 2014CB744503) , the National Science Foundation of China (nos. 21332002, 81422023, 51273165, 21490573, and 21573179)

在水利水电工程施工中边坡开挖支护技术的应用

如今我国城乡联合发展与民生保障取得了有目共睹的成绩,水利水电工程建设数量及规模逐步扩张,基于该工程建设极易受到多类因素的影响,水利水电工程质量安全成为社会各界关注的焦点。为此,本文围绕水利水电工程边坡开挖支护作业展开深度探究,旨在提高边坡稳定性,强化工程质量。</jats:p

工业化碳纤维用预氧化炉端气封的比较

工业化碳纤维用预氧化炉端气封的比