完善我国个人所得税制若干问题的探讨

个人所得税是对个人（自然人）取得的各项应税所得征收的一种税。作为国家组织财政收入、公平收入分配的一种“现代税”，日益为世界各国所重视。在西方主要发达国家，作为主体税种的个人所得税制已日臻完善。我国个人所得税自1980年开征以来，经历了一个从无到有、从不完善到逐步完善的渐进的发展过程。目前，个人所得税已成为我国工商税收中收入增长最快，最有发展潜力的税种。然而，其组织财政收入和调节社会收入分配的功能却未能得到充分发挥，而这又和税制本身的设计和完善有关，因此，借鉴市场经济发达国家在其个人所得税制发展历程中积累的成功经验，进一步完善我国的个人所得税制度，就成了当务之急。本文共分七章。从个人所得税的职能...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：19991202

关于合伙企业立法和相关税法若干问题的探讨

在商品经济日益发展的今天 ,合伙在各国仍然是被普遍采用的一种经营方式。随着我国对外开放和经济的发展 ,合伙在我国现实经济生活中所占的比重和所起的作用日益突出。但合伙企业立法方面还有许多值得探讨的问题 ,如合伙的法律地位、合伙财产的法律性质、有限合伙和法人能否参与合伙以及对合伙企业税收的法律调整等。国家自然科学基金管理类项目的阶段性成

资源配置:外部效应与公共财政

在西方财政经济理论中 ,对外部效应并不存在一致公认的定义。但都包含有经济主体的经济行为给其他经济主体造成影响 ,而其当事人却没有为之承担相应的成本费用或没有获得相应的报酬的含义 ,也即该影响是未在市场价格体系中反映的经济交易成本或效益

Hospitalization Expenses of Breast Cancer with Different Payments Based on Gamma Model

目的分析不同支付方式的女性乳腺癌患者住院费用,为合理控制乳腺癌住院费用提供依据。方法收集厦门市某三甲医院2004-2012年入院接受治疗且信息完整的女性乳腺癌患者的人口学、疾病、治疗和住院费用资料,采用Gamma模型分析医保与非医保患者的各项住院费用的差异,并估计边际均值及其95%可信区间。结果共纳入451例乳腺癌住院患者,其中医保患者占71.2%;医保与非医保患者中位住院费用分别为12696.4元和11216.5元,其中药品费分别占40.0%和38.8%,检查费分别占23.2%和22.5%,床位费分别占4.5%和4.3%。在控制协变量的影响后,医保和非医保患者的总住院费用(8889.5元vs 6807.6元)、药品费(1721.2元vs 1290.9元)、检查费(3366.5元vs 2400.6元)和床位费(488.9元vs 299.6元)差异均有统计学意义,医保患者的总住院费用、药品费、检查费和床位费分别是非医保患者的1.31、1.33、1.40和1.63倍。结论基于Gamma模型分析支付方式对乳腺癌住院费用的影响具有一定的科学合理性。医疗支付方式在一定程度上影响女性乳腺癌患者的住院费用,医保患者住院费用高于非医保患者,药品费、检查费和床位费是主要的差异来源。Objective To study the difference of hospitalization expenses between insured and uninsured female breast cancer patients with Gamma model. Methods The female patients with breast cancer in a tertiary hospital in Xiamen from Jan1,2004 to Dec 31,2012 were recruited into our study,whose demographics,disease situation,treatment and hospitalization expenses were collected. Gamma model was applied to analyze hospitalization expenses for insured and uninsured patients under control of other covariates,and to estimate marginal means. Results The study included 451 patients with 71. 2% of which were insured. For insured and uninsured patients,the median cost of hospitalization was 12696. 4 RMB and 11216. 5 RMB,respectively. The proportions of the compositions of hospitalization cost were 40. 0% and 38. 8% for drug cost,23. 2% and 22. 5% for examination cost,4. 5% and 4. 3% for bed cost,respectively. After controlling other covariates,total hospitalization cost(8889. 5 RMB vs. 8889. 5 RM B),drug cost( 1721. 2 RMB vs. 1721. 2 RMB),examination cost( 3366. 5 RMB vs. 3366. 5RMB),and bed cost(488. 9 RMB vs. 488. 9 RMB) between insured and uninsured patients were significantly different. Total cost,drug cost,examination cost and bed cost of insured patients were higher than uninsured patients with 0. 31,0. 33,0. 40,and0. 63 times respectively. Conclusion For its advantage in deal with skewed data,the Gamma model has its own rationality and validity on analysis of hospitalization expense. The hospitalization expense of female breast cancer patients with medical insurance was higher than uninsured patients. Drug cost,examination cost and bed cost made a main contribution of difference.国家自然基金青年项目(71403229);; 厦门市科技计划项目(3502Z20143006

Influencing factors of recurrence after surgery among Chinese female breast cancer patients:a meta-analysis

目的探讨中国女性乳腺癌患者术后复发的影响因素,为改善乳腺癌患者预后提供参考依据。方法检索中国学术文献总库(CNKI); 、万方数据库、中国生物医学文献数据库(CBM) 、Web Of Science数据库、Pubmed数据库、Science; Direct数据库和BIOSIS数据库,并辅以手工检索和文献追溯法收集2000年1月1日-2013年12月31日公开发表的关于中国女性乳腺癌患者; 术后复发影响因素的相关文献;应用RevMan 5.2和SAS; 9.2软件对纳入的文献进行meta分析。结果最终纳入25篇中文文献,共累计女性乳腺癌患者16 471例,其中术后复发患者1; 048例,复发率为6.36%; meta分析结果显示,肿瘤直径> 2 cm(OR = 2.89, 95%CI = 1.76 ~ 4.74); 、肿瘤分期> Ⅱ期(OR = 3.79, 95%CI = 3.08 ~ 4.66) 、原发灶T分期> T2期(OR = 3.78, 95% CI; = 2.47 ~ 5.78) 、有淋巴结转移(OR = 2.68, 95%CI = 1.67 ~ 4.31) 、淋巴结转移数目> 3个(OR =; 3.17, 95%CI = 2.49 ~ 4.03)和人表皮生长因子2阳性(OR = 2.85, 95%CI = 2.21 ~; 3.67)为中国女性乳腺癌患者术后复发的危险因素,雌激素受体/孕激素受体阳性(OR = 0.47, 95%CI = 0.38 ~; 0.59)和术后放疗(OR = 0.21, 95%CI = 0.12 ~; 0.36)为中国女性乳腺癌患者术后复发的保护因素;敏感性分析和发表偏倚评估结果显示,纳入的文献不存在发表偏倚,结果较为可靠。结论肿瘤直径、肿瘤分; 期、淋巴结转移状态、淋巴结转移数目、原发灶T分期、人表皮生长因子2状态、雌激素受体/孕激素受体状态和术后放疗情况是中国女性乳腺癌患者术后复发的主; 要影响因素。Objective To explore influencing factors of recurrence of breast cancer; after surgery among Chinese female patients and to provide evidences for; decision-making for improving prognosis of the patients. Methods; Literatures published between January 1st, 2000 and December 31st, 2013; relevant to influencing factors of recurrence of breast cancer after; surgery among Chinese female patients were searched online through China; National Knowledge Infrastructure (CNKI),Wanfang Database,Chinese; Biological and Medical Database (CBM),Web of Science,Pubmed,Science; Direct, and BIOSIS and supplemented with manual searching. Meta-analysis; on the data collected was performed with RevMan 5.2 and SAS 9.2. Results; Totally 25 studies conducted among 16 471 Chinese female breast cancer; patients were included; of all the patients,1 048 had recurrence after; surgery of breast cancer,with a recurrence rate of 6.36%. The results of; meta-analysis showed that tumor size > 2 cm in diameter (odds ratio; [OR]= 2.89,95% confidence interval [95%CI]= 1.76-4.74), neoplasm staging; of greater than stageⅡ(OR = 3.79, 95% CI = 3.08-4.66),primary tumor; T-stage of higher than T2 (OR = 3.78,95% CI = 2.47-5.78), lymph node; metastasis (OR = 2.68,95% CI = 1.67-4.31), total number of lymph node; metastasis of more than 3 (OR = 3.17, 95% CI = 2.49-4.03),and human; epidermal receptor-2 (Her-2) positive (OR = 2.85,95% CI = 2.21-3.67); were risk factors of recurrence; whereas estrogen receptors to; progesterone receptors (ER/PR) positive (OR = 0.47,95% CI = 0.38-0.59); and postoperative radiotherapy (OR = 0.21, 95%CI = 0.12-0.36) were; protective factors. Sensitivity analysis and publication bias assessment; indicated that the results were stable and there was no publication; bias. Conclusion The recurrence of breast cancer after surgery is; related to tumor size, tumor staging,T-stage of primary tumor, lymph; node metastasis, lymph node metastasis number,Her-2 status,ER/PR status,; and postoperative radiotherapy among Chinese female breast cancer; patients.厦门市科技计划项

基于S-BEER模型的中国实际均衡汇率

文章在局部均衡的均衡汇率理论框架下,从利率平价、行为均衡汇率的角度,在行为汇率均衡模型(bEEr模型)基础上新加入直接投资和境外所得流回的影响因素,构建了修正的行为汇率均衡模型(SbEEr模型)。运用S-bEEr模型和协整的单一方法对中国实际均衡问题进行实证研究,研究结论表明目前人民币依然呈现高估的状态

The Time-distribution of Breast Cancer Recurrence after Surgery in Different Molecular Subtypes

目的探讨不同分子分型乳腺癌术后复发转移风险及其时间分布规律。方法收集345名2004年1月1日-2012年12月31日于厦门市某三甲医院手术治疗; 的女性乳腺癌患者资料,根据免疫组化结果将乳腺癌分成Luminal A、Luminal B、BCL和Her-2 /neu; 4种分子分型,随访其复发转移情况,末次随访时间为2014年9月30日。用寿命表法估计不同分子分型乳腺癌患者未复发转移生存率和复发转移风险,同时用; log-rank检验进行组间比较,进一步地,采用Cox回归分析其复发转移的影响因素。结果术后总复发转移率为36.5%,Her-2; /neu、Luminal B、Luminal; A和BCL型患者的复发转移率依次为47.89%、35.26%、32.10%和29.73%。单因素和多因素结果均表明,分子分型影响患者术后复发转移; (P < 0.05),Her-2 /neu型患者的术后复发转移风险最高,是Luminal A的2.27倍(P < 0.05); 。BCL型的术后复发转移风险呈三峰分布,其余均为双峰型; Her-2 /neu和BCL型首次高峰出现在术后第1年,Luminal; A和Luminal B型则为第2年; 4种分型的另一高峰为术后第5年;; BCL型在术后第3年还出现一次小高峰。结论分子分型对乳腺癌术后复发转移具有预测价值,且不同分子分型患者术后复发转移风险不同,其时间分布呈一定规律; 性。Objective To evaluate the risk and probe time-distribution of breast; cancer recurrence in difference molecular subtypes. Methods A total of; 345 breast cancer women who accepted surgery at a hospital in Xiamen; between January 2004 and December 2012 were classified by; immunohistochemical assays into four molecular subtypes as follows:; Luminal A、Luminal B、BCL and Her-2 /neu. All patients were followed up; until September 30. Data on recurrence or metastasis were collected.; Life table analysis was used to calculate disease-free survival rates; and recurrence or metastasis risk. The survival rates among different; molecular subtypes were compared by log-rank test. Furthermore,Cox; proportional hazard regression model was used to determine prognostic; factors. Results The total rate of recurrence or metastasis was; 36.5%,Her-2 /neu、Luminal B、Luminal A and BCL were 47.89%、35.26%、32.10%; and 29.73%. Univariate and multivariate analysis results showed that; significant differences in recurrence or metastasis were found among; four molecular subtypes(P < 0.05),Her-2 /neu was more likely to occur; recurrence or metastasis,which risk was 2.27 than Luminal A(P < 0.05).; There were three peaks in recurrence and metastasis curve of BCL,while; others were two peaks; Her-2 /neu appeared fist peak at first year after; surgery,Luminal A and Luminal B at second year; There was a peak; occurred at fifth year of all subtypes; BCL appeared a peak at third; year. Conclusion Molecular subtypes of breast cancer was an important; prognostic factor. Recurrence or metastasis rate vas varied with; molecular subtype, and took on some characteristics. Patients with Her-2; /neu or BCL were in higher relapse risk than others,whose recurrence and; metastasis were occurred earlier. Clinicians should develop; individualized intervention plans according to molecular subtypes in; order to reduce recurrence.厦门市科技计划项