Case Study on Tax Planning of Real Estate Enterprises

2015年对于不少房企来说，从黄金时代到白银时代的转型已开始“落地”。这其中，既有万科、万达、恒大这样的业内龙头，也有苏宁环球、阳光城这种体量不小、业绩表现不错的房企。据我国国家统计局的信息显示，国家税收收入在稳步增长，由2007年的45621.97亿元增长到2014年的119175.31亿元，年均增长率达到了14.70%。同时，通过我国上市房地产公司的税费支出统计信息来看，2007年至2014年共7年间税费支出合计7100.21亿元，其中2007年税费支出共为310.26亿元，2014年税费支出共为1369.19亿元，年均增长率达到了23.62%，显然已经超过了国家总税收的增长率。繁重的税负...According to the data from China's National Bureau of Statistics, the country's total tax revenue has increased steadily from 4562.20 billionin 2007 to 11917.53 billion in 2014, whose average annual growth rate is 14.70%.While the data in the same period from listed real estate enterprises shows the expense of tax has increased from 31.03 billion yuan in 2007 to 136.92 billion in 2014, whose avera...学位：会计硕士院系专业：管理学院_会计硕士学号：1752013115119

吸血昆虫抗凝血活性物质的研究进展

福建省青年科技人才创新项目基金资助 (2 0 0 2J0 5 1

渤海典型生态灾害的发展变化特征及演变趋势

渤海是中国的内海,受海岸带地区人为活动的影响,海域生态环境退化严重,其主要表现为海洋生态灾害频发。本文对渤海近年典型生态灾害,如赤潮、大型藻类及水母发生的时空分布特征进行了总结,结合水环境变化,对其演变趋势进行了评估,并提出了相应的防控应对建议

主要资源国家政治生态情况及其对铝土矿政策的影响

Vesuvius, dominating the densely-populated Neapolitan area, is one of the most dangerous volcanoes in the World. Its destructive power derives from energetic subplinian and plinian eruptions, such as the one which occurred in 79 A.D. Generally such large-scale events follow a long period of quiescence; a behaviour interpreted as the gradual build-up of magma volumes between periods of major activity. After the 1631 subplinian eruption until the last 1944 A.D. eruption, it experienced an almost continuous and less energetic explosive/effusive activity. The erupted magmas are characterized by undersaturated potassic to ultrapotassic nature, and compositional and Sr-isotopic variability. Furthermore geobarometric studies indicate two different crystallization depths located at 4 and >11 km, respectively. According to most of the recent literature, the eruptions were triggered by the injection in a shallower magma chamber, of isotopically distinct magma batches derived from heterogeneous mantle source(s) and/or contamination processes occurred within the deep reservoir. In our review of petrochemical data, we consider the period between the 3550 years BP plinian eruption and the 472 A.D. sub-plinian eruption, which includes 79 A.D. event, and the most recent period of activity which started in 1631 A.D. and lasted up to the 1944 A.D. eruption, characterized by a near continuous effusive/explosive activity. For both periods we identify a correlation between Sr-isotopical features of magmas and their crystallization depth. In particular, we show that pyroxenes have Sr-isotopic ratios lower than 0.7074 and an equilibrium crystallization depth of 22-11 km. Moreover feldspars have higher 87Sr/86Sr values (0.7075-7) and an equilibrium crystallization depth of about 4 km. Therefore the most radiogenic magmas did not derive from a deeper reservoir but their higher Sr-isotopic ratios have been acquired at a shallower depth likely by crustal contamination during magma evolution. In contrast, the lower Sr-isotope compositions characterise the less contaminated magmas coming from deeper crustal levels. On the basis of this evidence, the temporal Sr-isotopical variation of magma which erupted in the 1631-1944 A.D. period probably derives from the progressive withdrawal of the shallow magma chamber, which was completely empty before the 1805-1944 A.D. period of volcanism. Therefore the effusive and explosive events of the most recent 1805-1944 A.D. period were fed directly by the deep reservoir located at a depth exceding 11 km

SCANNING ELECTRON MICROSCOPICAL OBSERVATION ON ADULT NEOBENEDENIA MELLENI(MONOGENEA,CAPSALIDAE)

报道寄生于福建海水养殖鱼类高体的玫氏新本尼登虫 (单殖吸虫纲 ,分室科 )的扫描电镜观察。虫体体表无棘 ,前吸器和后吸器盘状。副甲片、前钩和后钩位于鞘内Neobenedenia melleni(MacCallum,1927) Yamaguti,1963,a capsalid monogenean parasitising the skin of marine cultured fish,Seriola dumerili(Carangidae) was studied by scanning electron microscope (SEM).The body surface of N.melleni lacks spines.Both the anterior attachment organs and haptor are disc shaped,the accessory sclerites,anterior hamuli and posterior hamuli are sheathed in tegument.Accessory sclerites possess sharp distal tips.Anterior hamuli and posterior hamuli possess curved tip,and marginal hooklets are arranged radially around haptor.ThisworkwassupportedbytheFujianProvincialNaturalScienceFoundation (B 991 0 0 0 5