The dual corporate income tax in China: the impact of unification

For many years, foreign funded companies in China enjoyed a relatively low tax rate and a series of preferential policies which were aimed at encouraging foreign direct investment in China. By adopting a new law in 2007, however, the National People's Congress proclaimed the end of the dual corporate-income-tax system. From 2008, the preferential tax treatment of foreign capital will be phased out. As a result, the income tax rate for domestic and foreign funded companies will be unified at the rate of 25%. This paper explores the impact of the dual corporate income tax system on both domestic and foreign funded enterprises and discusses the possible effects of the unification.dual corporate income tax, China, unification, foreign funded enterprises

The magnetic, electronic, and light-induced topological properties in two-dimensional hexagonal FeX2 (X = Cl, Br, I) monolayers

Topological materials are fertile ground for investigating topological phases of matter and topological phase transitions. In particular, the quest for novel topological phases in 2D materials is attracting fast growing attention. Here, using Floquet-Bloch theory, we propose to realize chiral topological phases in 2D hexagonal FeX2 (X=Cl, Br, I) monolayers under irradiation of circularly polarized light. Such 2D FeX2 monolayers are predicted to be dynamical stable, and exhibit both ferromagnetic and semiconducting properties. To capture the full topological physics of the magnetic semiconductor under periodic driving, we adopt ab initio Wannier-based tight-binding methods for the Floquet-Bloch bands, with the light-induced band gap closings and openings being obtained as the light field strength increases. The calculations of slab with open boundaries show the existence of chiral edge states. Interestingly, the topological transitions with branches of chiral edge states changing from zero to one and from one to two by tuning the light amplitude are obtained, showing that the topological floquet phase of high Chern number can be induced in the present Floquet-Bloch systems

Sarco/Endoplasmic Reticulum Ca-ATPase (SERCA) pump is a more effective Calcium-handling mediator than the Sodium-Calcium Exchanger (NCX) in hESC-derived ventricular cardiomyocytes

Poster Session - Heart Regeneration: no. 29DMM 2011 entitled: Re-engineering Regenerative MedicineVentricular (V) cardiomyocytes (CMs) are non-regenerative. Self-renewable pluripotent human embryonic stem cells (hESCs) can differentiate into CMs for cellbased therapies. We have previously shown that hESC-derived CMs display immature Ca-handling properties, with smaller transient amplitudes and slower upstroke and decay kinetics. These functional immaturities can be attributed to their proteomic differences in crucial Ca-handling proteins such as the complete absence of triadin, junctin, CSQ, phospholamban. Indeed, forced CSQ expression partially …postprin

Aberrant posterior cingulate connectivity classify first-episode schizophrenia from controls: A machine learning study

Background Posterior cingulate cortex (PCC) is a key aspect of the default mode network (DMN). Aberrant PCC functional connectivity (FC) is implicated in schizophrenia, but the potential for PCC related changes as biological classifier of schizophrenia has not yet been evaluated. Methods We conducted a data-driven approach using resting-state functional MRI data to explore differences in PCC-based region- and voxel-wise FC patterns, to distinguish between patients with first-episode schizophrenia (FES) and demographically matched healthy controls (HC). Discriminative PCC FCs were selected via false discovery rate estimation. A gradient boosting classifier was trained and validated based on 100 FES vs. 93 HC. Subsequently, classification models were tested in an independent dataset of 87 FES patients and 80 HC using resting-state data acquired on a different MRI scanner. Results Patients with FES had reduced connectivity between PCC and frontal areas, left parahippocampal regions, left anterior cingulate cortex, and right inferior parietal lobule, but hyperconnectivity with left lateral temporal regions. Predictive voxel-wise clusters were similar to region-wise selected brain areas functionally connected with PCC in relation to discriminating FES from HC subject categories. Region-wise analysis of FCs yielded a relatively high predictive level for schizophrenia, with an average accuracy of 72.28% in the independent samples, while selected voxel-wise connectivity yielded an accuracy of 68.72%. Conclusion FES exhibited a pattern of both increased and decreased PCC-based connectivity, but was related to predominant hypoconnectivity between PCC and brain areas associated with DMN, that may be a useful differential feature revealing underpinnings of neuropathophysiology for schizophrenia

Estimation of absorption line indices of early-type galaxies using colours

Context. Absorption line indices are widely used to determine the stellar population parameters such as age and metallicity of galaxies, but it is not easy to obtain the line indices of some distant galaxies that have colours available. Aims. This paper investigates the correlations between absorption line indices and colours. Methods. A few statistical fitting methods are mainly used, via both the observational data of Sloan Digital Sky Survey and a widely used theoretical stellar population model. Results. Some correlations between widely used absorption line indices and ugriz colours are found from both observational data of early-type galaxies and a theoretical simple stellar population model. In particular, good correlations between colours and widely used absorption line indices such as Dn(4000), HgammaA, HgammaF, HdeltaA, Mg1, Mg2, and Mgb, are shown in this paper. Conclusions. Some important absorption line indices of early-type galaxies can be estimated from their colours using correlations between absorption line indices and colours. For example, age-sensitive absorption line indices can be estimated from (u-r) or (g-r) colours and metallicity-sensitive ones from (u - z) or (g - z). This is useful for studying the stellar populations of distant galaxies, especially for statistical investigations.Comment: 9 pages, 21 figures, will be shown in A&