房地产税优惠政策对比——以深圳市普通住宅为例

保有环节的房地产税近期在国内成为热点讨论的话题,因为这个税种对于我国来说既古老又年轻,并且与大多数居民都息息相关,是关乎于国计民生的大事。文章以深圳数据为基础,分析首套房免税、按照面积优惠以及按照评估价值优惠设计优惠政策给保有环节的房地产税带来的影响和结果。结果显示:以面积减免和评估值比例减免的总体应纳税额分布类似,人均税负更小,不仅扩宽了征税范围分布也更加集中,且征税对象的范围更加宽;首套免征政策由于排除了一大部分首套房的纳税人,拥有两套及两套以上的纳税人的应纳税额的增量极大,且征管难度较大

我国房地产租金及其税收相关问题探索

本文分析了我国房地产租金属性特点并介绍了房地产租金税制现状,据此梳理了房地产租金相关税收问题,并给出改革我国房地产租金税制的建议:根据租金属性课税,继续降低房地产租金增值税税率;改变租赁环节房地产领域房产税与城镇土地使用税并存、房产税从租计征与从价计征并存的格局;增设所得税的租金税目,并按主体分别征收所得税;建立租值评估制度,实行按评估计税

Emulsion Polymerization of m-Chloroaniline and Characterization of Macromolecular Chain Structu

[英文文摘]In this work poly\|\%m\%\|chloroaniline(PmClAn) was synthesized by emulsion polymerization. By discussing the influences of reaction temperature and concentrations of initiator on the polymerization reaction, it was found that PmClAn with mean molecular weight of 1.85×10\+3(corresponding to 15 chain elements) could be obtained under the following conditions: 80 ℃, \=0\^187 mol/L, \=4.8×10\+\{-2\} mol/L, \=5.6×10\+\{-2\} mol/L(where M, SDS and KPS stand for monomer, emulsifier and initiator K\-2S\-2O\-8, respectively) , reaction period 2. 5 h. From 1H NMR, FT IR, TEM and SEM measurements the structure of PmClA n was determined. It was found that in themacromolecular chain the ratio of benzoid to quinoid unitsw as 3∶2, and that PmClA n was characterized by itstyp-ical molecular crystalline being monoclinic with crystall2cell parameters of a= 01679 nm , b= 21304 nm , c= 01573 4 nm, A= 90°, B= 100. 9°and C= 90°. By usingMM + molecular mechanics methode in Hyper Chem p rogram , X-ray diffraction data were analyzed, thereby the configuration of PmClAn chain was determined and optimized.国家教育部博士点专项科学研究基金(批准号:19990 3 8404); 中 -法先进研究计划 (批准号:PRA;E-01-07)

The Emulsion Polymerization of 2,5-Dimethoxyaniline and The Characterization of Polymer Structure

[中文文摘]研究了温度、引发剂过硫酸钾 ( KPS)、乳化剂十二烷基硫酸钠 ( SDS)对 2 ,5-二甲氧基苯胺 ( DMAn)乳液聚合的影响 ,确定了较合适的聚合条件 .当 [单体 ]=6.0× 1 0 -3 mol/L,[SDS]≥ 5.0× 1 0 -2 mol/L,[KPS]=3 .5× 1 0 -3 mol/L,反应温度为 85℃时 ,反应 2 .0 h可得到 Mn=1 .2 2× 1 0 4 (相当于 80个链节 )的PDMAn.用 1H NMR、FTIR和 TEM等技术分析了 PDMAn的结构、形态 ,确定了 PDMAn是对位聚合的产物 ,聚合物链中苯式与醌式结构的比例约为 3∶1。[英文文摘]The effects of temperature, concentrations of initiator(KPS) and emulsifier(SDS) on emulsion polymerization of 2,5 dimethoxyaniline(DMAn) were investigated. The polymer PDMAn with number average molecualr weight of 1 22×10 4 was obtained in the conditions, [monomer]= 6 0× 10 -3 mol/L, [SDS]≥5 0×10 -2 mol/L, [KPS]=3 5×10 -3 mol/L, 85 ℃, for 2 0 h. 1H NMR, FTIR and TEM techniques were used in structure characterization, the results showed that the polymer was produced by para-polymerization and the ratio of benzoid to quinoid units was 3∶1 in its macro molecular chain.国家教育部博士点专项科研基金资助项目(1999038404

Biodiversity and screening of culturable actinobacteria against Fusarium oxysporum isolated from mangrove soil in Maowei sea

目的研究茅尾海红树林植物根际土壤放线菌多样性并进行抗菌活性筛选,为发现放线菌新物种以及新农用生防菌奠定基础。方法采用传统涂布分离方法和复合营养成分培养基,从25份红树林土壤样品中分离放线菌;通过PCR扩增菌株16S r RNA基因序列,并通过构建系统发育树研究放线菌多样性;采用纸片扩散法分析放线菌发酵液和乙酸乙酯萃取浓缩液对2种尖孢镰刀菌菌体拮抗和孢子萌发抑制活性。结果通过排重获得117株放线菌,16S r RNA基因序列比对分析表明117株放线菌分布于6个亚目10个科19个属,除优势菌属链霉菌属外,还发现纤维微球菌属,戈登菌属,栖白蚁菌属,拟诺卡菌属和植物放线孢菌属等稀有放线菌属;尖孢镰刀菌拮抗活性试验表面,共有23株放线菌在至少1个抗菌活性检测中显示为阳性,总阳性率为19.66%。结论广西北部湾茅尾海红树林根际土壤中存在丰富的放线菌资源,具有从中发现新物种和新型农用生防菌的潜力。Objective To investigate the biodiversity and bioactivity of anti-Fusarium oxysporum of actinobacteria isolated from mangrove soil in Maowei sea in Guangxi Province. Methods Actinobacteria were isolated from a total of 25 soil samples by traditional plate dilution method only using one isolation media containing nutritional composition. Diversity of culturable actinobacteria were analyzed based on comparison of 16S rRNA gene sequences. The antiftmgal activity of ethyl acetate extracts from the fermentation broth and crude fermentation broth of the strains were tested by disk diffusion method. Results A total of 117 actinobacteria strains were distributed in 19 genera affiliated with 10 families of 6 orders, including Streptornyces, Cellulosimicrobium, Gordonia, lsoptericola, Nocardiopsis, Plantactinospora, in which Streptomyces was the dominant genera. Twenty-three strainsexhibited positive results in at least one antifungal assay against mycelia growth or spore germination, and the total positive rate was 19.66%. Conclusion The study indicated that the abundance of culturable actinobacteria with antibiotic activity to Fusarium oxysporum in mangrove soilde served further exploration and research for biocontrol strains.国家自然科学基金(No.31260004,31660005)； 南宁市科技局项目(No.20153330)； 广西民族大学相思湖青年学者创新团队资助项目(No.201406

Emulsion polymerization of m-chloroaniline and characterization of macromolecular chain structure

this work poly-m-chloroaniline(PmClAn) was synthesized by emulsion polymerization. By discussing the influences of reaction temperature and concentrations of initiator on the polymerization reaction, it was found that PmClAn with mean molecular weight of 1.85 X 10(3) (corresponding to 15 chain elements) could be obtained under the following conditions. 80 degreesC, [M]= 0.187 mol/L, [SDS] = 4. 8 X 10(-2) mol/L, [KPS] = 5.6X10(-2) mol/L(where M, SDS and KPS stand for monomer, emulsifier and initiator K2S2O8, respectively), reaction period 2.5 h. From H-1 NMR, FTIR, TEM and SEM measurements the structure of PmClAn was determined. It was found that in the macromolecular chain the ratio of benzoid to quinold units was 3 : 2, and that PmClAn was characterized by its typical molecular crystalline being monoclinic with crystall-cell parameters of a=0.679 nm, b=2.304 nm, c=0.573 4 nm, alpha = 90degrees, beta = 100.9degrees and gamma = 90degrees. By using MM+ molecular mechanics methode in Hyper Chem program, X-ray diffraction data were analyzed, thereby the configuration of PmClAn chain was determined and optimized

THE SOLUTION POLYMERIZATION OF O-TOLUIDIDE AND STRUCTURAL CHARACTERIZATION OF THE RESULTING POLYMER

[中文文摘]采用溶液聚合法合成邻甲基苯胺聚合物 (POT) ,由于甲基的空间位阻效应大于其给电子效应 ,不利于获得高分子量聚合物 ,从讨论引发剂用量对聚合反应的影响 ,得出可获得数均分子量为 1.90× 10 3的 POT的聚合条件 :反应温度为 0℃ ,p H≤ 1,[M]=1.5 5 4 mol/L,[KPS]/[M]=1∶ 1(摩尔比 ) ,反应时间 2 4 .0 h。1H- NMR和 FT- IR分析结果表明 ,POT聚合物链为半氧化还原结构 emeraldine ,结构单元中苯醌比为 3∶1.[英文文摘]In this work poly o toluidide(POT) was synthesized by solution polymerization. Since steric effects of methyl is stronger than its electronic effects, POT with high molecular weight is difficult to obtain. From analyzing the influence of initiator on polymerization reaction it follows that POT with number average molecular weight of 1.90 ×10 3 is prepared in the following conditions: 0 ℃, pH≤1, = 1.554 mol/L, /=1∶1, reaction period 24.0 h. According to 1H NMR and FT IR spectra the macromo lecular chain of POT is composed of benzoid to quinoid units in the ratio of 3∶1.国家教育部博士点专项科研基金项目(19990 38404); 中-法先进研究计划 (PRA)资助项目

厦门市大学生HPV疫苗认知及接种意愿调查

目的了解厦门市大学生对HPV疫苗的认知和接种意愿及其影响因素。方法 2017年2—4月,采用分层抽样、自编式问卷面对面调查厦门市6所学校1760名大学生的人口学、性行为、性态度及对HPV疫苗认知和接种意愿等信息。结果 HPV疫苗知晓率为24.2%(426/1760),女性高于男性(26.2%vs.22.1%,P=0.045)。城市、医学专业、初次性行为年龄<18岁的男大学生及城市、本科学校、医学专业、个人月消费≥2000元、吸烟的女大学生对HPV疫苗的知晓率较高。知晓HPV疫苗的大学生中,HPV疫苗愿意接种率为73.0%(311/426),女性高于男性(85.0%vs.58.5%,P<0.001)。城市、发生过性行为的男大学生及性知识水平高的女大学生更愿意接种HPV疫苗。获知HPV疫苗的途径主要是网络、电视或报刊,接种HPV疫苗主要考虑因素为预防效果、不良反应、价格。结论厦门市大学生对HPV疫苗的知晓率较低,但知晓HPV疫苗者的接种意愿较高。应加强对HPV相关知识的教育,以提高人群HPV疫苗知晓率和接种率,从而预防HPV感染及相关疾病。国家自然科学基金(81601805、81673240)福建省科技重大专项(2015YZ0002

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel