Research on the policy influence and countermeasures of the “VAT” in construction industry –-taking Ningbo and ZJ enterprise as examples

根据财政部和国家税务总局联合出台的文件，自2016年5月1日起，在全国范围内全面实行“营改增”。全面实行“营改增”后，建筑企业开始征收增值税，采购阶段的进项税得以抵扣，增值税抵扣链条变得完整，理论上避免了建筑企业重复征税的问题，减轻了企业税负。但是，政策落地初期和真正实施的过程中，无论建筑企业还是税务机关都面临不小的问题。建筑企业如何顺利地应对建筑业“营改增”新政，实现税制平稳过渡，是本论文重点研究的问题。 为了全面分析建筑业“营改增”的影响，首先，本文在建筑业相关“营改增”政策基础上，比较增值税与营业税的税制变化，阐述了增值税的计算原理，运用公式和模型推算“营改增”后建筑企业成本抵扣比例与...The Ministry of Finance and the State Administration of Taxation jointly issued the document: the full implementation of the “VAT” will be comprehensively promoted from May 1 of 2016. After the “VAT”, construction enterprises began to levy value-added tax. The input tax of the procurement can be deducted, value-added tax deduction chain becomes complete. It theoretically can avoid the problem of r...学位：管理学硕士院系专业：管理学院_会计硕士学号：X201315706

The problem of Yunnan frontier people’s fleeing during the Great Leap Forward

建国初的云南，因民族问题、国防问题与土匪问题，社会、政治形势不稳定。为此，中共中央发动了诸多政治运动，如征粮、剿匪、清匪反霸、镇压反革命、减租退押、土地改革以及“三反”、“五反”运动等，以巩固新生的人民政权，恢复国民经济。但从1957年起，中共中央错误地发动了整风运动、“大跃进”运动、“文化大革命”等多次政治运动，对云南的政治经济文化以及人民的生产生活造成了严重影响。尤其，在云南边疆地区，由于其特殊的民族、边境因素，建国后至改革开放前中国政治运动，或错误发动，亦或运动中一些偏差和错误做法违背了正确的民族政策，伤害了民族感情，造成了云南边疆地区边民先后数次大批外逃的严重后果。 “大跃进”运动是...Owing to the ethnic issues, national defense and bandit issues, the social and political situation in Yunnan is of instability in the early days of nation-building. In order to consolidate the new people regime and restore the national economy, the CPC have launched many political movements, such as the Foragers, the Counterinsurgency, the Ching Bandit Hegemony, the Campaign to Suppress Counterrev...学位：历史学硕士院系专业：南洋研究院_专门史学号：2552011115211

中国における電子商取引法の制定 : 立法過程の概観と日本法への示唆を踏まえて（日中対訳〔仮訳〕付）

特集 中国電子商取引法の研

Study on the Legal Nature of Assignment of Receivables in Factoring Transactions

departmental bulletin pape

東南アジア諸国における会社法の現状と発展の潮流

特集 武蔵野大学法学部開設記念シンポジウム(2016年11月26日開催)グローバル化と法律学:支援と共

中国における収益権信託の実務と発展

特集 武蔵野大学大学院法学研究科開設記念シンポジウム第2回『令和時代の金融法務イノベーション』 第二部：日本と中国における信託活用の最新問

電子商取引経営者の義務と責任

特集 中国電子商取引法の研

電子商取引における定型約款の法的問題

特集 中国電子商取引法の研

Study on the variation of the iodine nutrition status among children aged 8 to 10 and pregnant women in Xiamen city after the implement of new standard of iodized salt supply

目的研究新标碘盐供应前后厦门市沿海8-10岁儿童和孕妇的碘营养变化情况,为下一步碘缺乏病防控策略调整提供实证依据。方法在新标碘盐供应前及食用新标碘盐后的第3、6、9个月调查厦门市翔安区8-10岁学生和孕妇的尿碘、尿比重、碘盐覆盖率、碘盐合格率、合格碘盐食用率和居民日人均食盐摄入量。结果自来水水碘含量为4.2μg/l,基线调查、第二、三次评估日人均食盐摄入量均数分别为5.7、6.9、6.9 g;基线调查、第一、第二、三次评估,8-10岁学生碘盐合格率和合格碘盐食用率都分别为97.1、93.1、98.0和98.0,盐碘中位数分别为28.7、24.7、24.0、25.3 Mg/kg,尿碘中位数分别为132.0、177.7、181.7和134.5μg/l,尿比重均值分别为1.0157、1.0196、1.0213和1.0184;孕妇碘盐合格率分别为97.8%、84.6%、84.4%和90.2%,盐碘中位数分别为27.8、25.7、24.3和23.7Mg/kg,尿碘中位数分别为103.8、128.5、138.9和100.2μg/l,尿比重均值分别为1.0123、1.0153、1.0180和1.0143;尿碘与采样季节、气候及尿比重有关,尿碘值与尿比重呈正相关关系。结论新标碘盐实施前后,8-10岁儿童碘营养总体处于适宜水平,但孕妇碘营养均不足,要采取措施加强孕妇碘营养,保障人群健康素质。Objective To investigate the variation of iodine nutrition among children aged 8 to 10 and pregnant women after the implement of new standard of iodized salt supply, and to provide evidence for the further adjustment of control strategy against iodine deficiency disease.Method Survey has been performed to acquire the urinary iodine, specific gravity, iodized salt coverage rate, iodized salt qualification rate, qualified iodized salt consumption rate and average daily salt intake among children aged 8 to10 and pregnant women in Xiamen city.It has been conducted for 3 times repeatedly with a regular interval of 3 months after the implement of new standard.Results The tap water iodine content was 4.2 μg / L.The average daily salt intake of baseline survey, second and third assessment was 5.7, 6.9 and 6.9 g respectively.The iodized salt coverage rates among children aged 8 to10 and pregnant women were all reached 100% in 4 assessments.Among children aged 8 to 10, iodized salt qualification rate and qualified iodized salt consumption rate for 4 assessments were 97.1, 93.1, 98.0 and 98.0 respectively.Median of iodine salt samples was 28.7, 24.7, 24.0 and 25.3 mg / kg, respectively.The median of urinary iodine was 132.0,1 77.7, 181.7 and134.5 μg / L,respectively.The mean of specific gravity was 1.0184, 1.0157, 1.0196 and 1.0213, respectively.Among the pregnant women, the iodized salt qualification rate and qualified iodized salt consumption rate of pregnant women were 97.8, 84.6, 84.4 and 90.2%, respectively.Median of iodine salt samples was 27.8, 25.7, 24.3 and 23.7 mg / kg, respectively.Median of urinary iodine was 103.8, 128.5, 138.9 and 100.2 μg / L,respectively.Mean of specific gravity was 1.0123,1.0153,1.0180 and 1.0143, respectively.Urinary iodine was correlated with season of sampling, climate and specific gravity, and urinary iodine was positively correlated with specific gravity.Conclusion The iodine nutrition status of children aged 8 to 10 was remained in adequate level regardless of the implement of new standard of iodized salt.However, the results suggested that the corresponding indicator among pregnant women was in a relatively low level.Proper countermeasure should be taken to enhance the iodine su-pply among them and to further secure the quality of general population

沿海产盐区与非产盐区18～45岁人群碘营养状况及甲状腺功能水平研究

目的掌握厦门市沿海产盐区与非产盐区居民盐碘、18～45岁人群碘营养和甲状腺功能水平状况,为采取针对性的防治措施提供依据。方法选择沿海产盐区翔安区和非产盐区集美区为调查点,调查居民合格碘盐食用率、18～45岁育龄期妇女和男性尿碘水平、甲状腺激素水平和海带、紫菜的摄入习惯。结果产盐区和非产盐区盐碘中位数均为27.21 mg/kg,合格碘盐食用率分别为95.33%和96.33%;18～45岁男性尿碘中位数分别为206.55μg/L和232.95μg/L,尿碘<100μg/L的比例分别为20.97%和10%;18～45岁育龄期妇女尿碘中位数分别为176.95μg/L和227.70μg/L,尿碘<100μg/L的比例分别为21.67%和25%;产盐区和非产盐区18～45岁男性和育龄期妇女的甲状腺激素TSH、Tg、FT3、FT4、TPOAb、TT3、TT4中位数均在正常值范围内;产盐区18～45岁男性的甲状腺功能亢进阳性率为3.4%、育龄期妇女的甲状腺功能减退和亚临床甲状腺减退症的阳性率均为1.67%,而非产盐区均为0。产盐区和非产盐区18～45岁男性和育龄期妇女中均有一定比例易患甲状腺免疫性疾病的人群。每月食用海带、紫菜的次数≥4次、1～3次和<1次的人尿碘组间比较无统计学差异。结论产盐区和非产盐区18～45岁男性和育龄期妇女碘营养总体处于适宜状态,应坚持食盐加碘措施,对育龄期妇女在婚前体检时开展常规碘营养水平和甲状腺功能检测