中国的税制改革(上)

本文对中国的税收制度以及所推行的税制改革进行了分析。文章着重阐述了列入中国当前改革日程的税收以及税收问题,包括对消费课征的税收(特别是营业税与增值税的整合)、环境相关税收、个人所得税、中央政府与地方政府的财政关系以及财产税等问题。虽然一国的税收制度及其改革进程深受其文化、传统及法律制度的影响,但本文仍全面论述了税制设计的一般问题,包括对中国税制如何进行设计以更有利于增长、更加简洁、更加透明、更少扭曲和更加公平。本文对上述税种均作了详细讨论并提出了未来可能的改革方向

中国的税制改革(中)

本部分主要介绍并评价了中国个人所得税制,认为中国现行个人所得税具有最高边际税率较高、基本免征额相对较高、税级较宽的特点,与OECd国家明显不同的是:对劳动所得分类课征、没有基于家庭的常规性税收减免、按月计征等,建议中国进一步强化个人所得税制的累进性;按照相同的累进税率表对所有个人劳动所得进行课税;继续沿用现行以个人为纳税单位,但辅之以特别税收宽免和抵免来实现总收入相同但配偶双方收入构成不同的家庭间税负的均等化;实行准二元所得税制,对资本所得适用较低的比例税率;按年计征个人所得税

The pathogeny of ulcer disease in Epinephlus awoara

2002年夏季厦门同安湾一带气候炎热,降雨量少,海水盐度偏高,同安湾刘五店的网箱养殖石斑鱼大面积暴发溃疡病。本研究调查了石斑鱼溃疡病暴发的特征和症状,主要表现为肌肉溃疡坏死、眼球脱落、鱼骨暴露等。从病鱼体表及内脏分离出优势菌群命名为TS 628,经回归感染证实TS 628就是引发本次石斑鱼溃疡病的病原菌。对病原菌进行鉴定发现,该菌革兰氏染色呈阴性,电镜下观察菌体呈短杆状,极端单鞭毛,综合研究该菌在形态、生理生化、16SrDNA同源性及药物敏感性等方面的特性,基本确认分离到的病原菌为哈维氏弧菌(Vibrioharveyi),该菌对氯霉素、壮观霉素等多种抗生素敏感,对万古霉素、青霉素G等抗生素不敏感。哈维氏弧菌是水产养殖病害常见病原菌,但作为养殖石斑鱼的病原菌在国内属首次报道。The summer of 2002 was hot and dry in Xiamen, and the seawater salinity was higher than usual, sometimes reaching 38 in Tongan Bay. From the end of May, ulcer disease occured on a large scale in Tongan Bay. In the middle of June, a heavy rain brought about high mortality among the cultured groupers, which caused serious loss. The characteristics of ulcer disease were observed. Infected groupers displayed sluggish swimming and refused feeding, several days later, the groupers' eyes swelled and became ulcerated, the tail turned red, the scales became detached and the back muscle gradually ulcerated, then the eyes even dropped out and the muscle became so necrotic that the spine was exposed, finally the diseased fishes died. Anatomized the dead fish and found that the livers and gills were pale and the gallbladder was distended. The time course from appearance of disease signs to death lasted about a week. Dominant bacteria, which were Gram-negative and seen short rod with single polar flagellum under electron microscope, were isolated and designated TS-628. In artifical infection test all fish　of the experimental group died on the third day after injected with bacterial suspension, while all the fish in control group showed no signs till the end of another week observation. The dead grouper had pale livers and gills and small ulcerations on the caudal fin and anal fins. These were the same signs as the natural infected fishes. The re-isolate also had the same characteristics as TS-628, which proved the isolate TS-628 was the pathogenic bacteria that triggered this ulcer disease. Different methods were used to identify the pathogenic bacteria in this study. The identification result through VITEK-AMS system GNI card was that TS-628 was Burkholderia mallei, with 99% reliability. While traditional biochemical identification revealed that TS-628 exhibited relVibrio harveyi through comparison with Bergey's Manual Determinative Bacteriology. In order to confirm absolutely different results above, further researches were carried out to identify TS-628 again. So 471bp sequence of TS-62816S rRNA gene was amplify and compared with all DNA sequences (1192858 in total) in genebank (GenBank+EMBL+DDBJ+PDB), homology analyses showed that 16 sequences were picked out to have the highest similarity, with 98% identity. These 16 sequences all originated fromV. harveyV. carchiariae which also belongs to harveyi because their similarity in physiological and biological characteristics and DNA homology. According to morphological features, physiological and biochemical characteristics and 16S rRNA gene homology comparison of the bacteria, the patV. harveyi. Drug sensitivity test showed that the pathogenic bacteria were highly sensitive to chloramphenicol, actinospectcinV. harveyi is a kind of pathogenic bacterium commonly found iV. harveyi is reported as the pathogenic bacteria of cage-cultured grouper in China. And V. harveyi should be regarded as an opportunistic pathogen which has close relation to temperature and salinity and easily causes vibriosis under conditions of high temperatures and drought. Therefore, it is necessary to guard agV. harveyi vibriosis in such summer days.福建省重大科技项目资助(2002N009

日本囊对虾人工诱变子一代遗传变异的RAPD分析

以性腺成熟的日本囊对虾(Marsupenaeus japonicus)作为亲代,进行不同剂量的60Co-γ射线照射.采用RAPD技术对诱变子一代的无节幼体基因组DNA多态性进行了检测.从20个随机寡核苷酸引物共检测177个位点,其中多态位点152个,占85.9%.单个引物获得的标记为6~12个,平均8.85个,分子量在150~2 500 bp之间.遗传相似系数用Ne i的计算方法进行计算,遗传距离则用Lynch的计算方法进行计算.实验数据表明:诱变子代与正常对照组相比,遗传多样性水平较高,诱变产生了较为显著的变异.研究结果证实:在对虾大规模养殖,种质质量严重退化的情况下,人工诱变能够促进基因组更加广泛的变异,为新品种的选育打下坚实的基础;同时证明RAPD技术在检测遗传差异方面具有较高的灵敏度和分辨率

法学家眼中的和谐社会

从现有权威性文献看,“和谐社会”是执政党要追求的一种社会状态,更是一种涉及面极其广泛的治国方略。在这个过程中,法律、法学和法学家的作用举足重轻。面对如此重大议题,法学家应当表达观点、提出诉求、发挥专业功能。基于这种考虑,本刊特邀部分中青年法学家进行了笔谈,希望他们的文章能引起讨论,促进法律界、法学界形成一些基本共识

3D-printed integrative probeheads for magnetic resonance

射频探头前端作为核磁共振设备的核心部件之一，极大程度的决定着系统实验性能的优劣。探头前端通常由射频线圈、射频电路及样品检测管道等部分组成。现有的射频线圈制作技术主要是通过手工或机械手段按照所需的线圈形状进行绕制。但是，当线圈结构较为复杂、不规则，或体积尺寸较小时，常规绕制方法便难以满足结构设计和制造的精度需求，因此造成线圈性能的劣化，增大检测区域的射频场不均匀性，对核磁共振检测产生负面影响。本研究中，利用3D打印熔融沉积制造或光敏树脂选择性固化技术精确加工出一体化磁共振探头前端，使用常温液态金属填充线圈模型管路形成射频线圈，搭建出稳定的一体化磁共振射频探头。利用高精度3D打印和液态金属灌注技术制备出包含有射频线圈和定制化样品管道结构在内的一体化磁共振射频探头前端，克服了传统磁共振三维微型线圈成型困难、与样品腔匹配程度差等问题，提高了探头的信噪比，为定制化的磁共振检测提供了新思路。 该工作由厦门大学电子科学与技术学院陈忠教授、游学秋副研究员和孙惠军高级工程师共同指导完成，博士研究生谢君尧为论文第一作者。厦门大学电子科学与技术学院黄玉清高级工程师、王忻昌副教授、倪祖荣助理教授、硕士研究生张德超，化学化工学院杨朝勇教授、博士研究生李星锐，萨本栋微米纳米科学技术研究院陈宏教授为合作作者。【Abstract】Magnetic resonance (MR) technology has been widely employed in scientific research, clinical diagnosis and geological survey. However, the fabrication of MR radio frequency probeheads still face difficulties in integration, customization and miniaturization. Here, we utilized 3D printing and liquid metal filling techniques to fabricate integrative radio frequency probeheads for MR experiments. The 3D-printed probehead with micrometer precision generally consists of liquid metal coils, customized sample chambers and radio frequency circuit interfaces. We screened different 3D printing materials and optimized the liquid metals by incorporating metal microparticles. The 3D-printed probeheads are capable of performing both routine and nonconventional MR experiments, including in situ electrochemical analysis, in situ reaction monitoring with continues-flow paramagnetic particles and ions separation, and small-sample MR imaging. Due to the flexibility and accuracy of 3D printing techniques, we can accurately obtain complicated coil geometries at the micrometer scale, shortening the fabrication timescale and extending the application scenarios.The work is supported by the National Natural Science Foundation of China (Grants U1632274, 11761141010, U1805261, 11475142, 22073078, and 61801411), and China Postdoctoral Science Foundation (2017M622075).研究工作得到国家自然科学基金、中国博士后科学基金等项目支持

A Study of Digital Creation on Tai Gi Thok Pun

[[abstract]]Beside the influence of powerful culture, mother languages are extinct in a speedy way on all over the world. The United Nations was announced the 21 of February as the International Mother Language Day (IMLD) in 1999, to encourage peoples to study their own mother languages. Our government also makes mother languages as a basic curriculum at September 2000, enable students to learn their own mother languages from primary school for extend inherent traditional cultures. But it has no text set for mother languages, and the accent of mother languages has variety ways in different territories. Mother languages Teachers are not enough for all of the school wanted. The result is most of the students can only choose Tai Gi while their study mother languages in school. In the trend of the 21st century, beside the concern of our tradition and cultures, the progress of digital content has also driven the new-type of our daily life too. The government invests to raise our digital level on the world, and also teaches computer science in primary school. But, in the textbook are still using the traditional way to compilation and illustration. How to make tradition textbook combine with digital content is driven this study. This study will use Tai Gi Thok Pun as mainly textbook, and choose articles which have Taiwan’s traditional and localization images. Then progress visual creating with computer graphics, to let students recognized the trend of localization and digital contents. The results of this study will break through the tradition compilations and visual creative of textbook, and improve students to understanding the content of textbook articles. Make the compilation of textbook can go with the stream of digital content, reach the goal of tradition and digital’s win-win situation.

塔里木河中下游生态养羊技术模式探讨——以尉犁县为例

生态养殖是畜牧业可持续发展的重要组成部分,生态养羊是针对塔里木河中下游地区脆弱的环境条件,为保护和恢复退化生态系统平衡,发展区域经济提出的生态可持续发展方式。针对塔里木河中下游地区的实际情况,依据退化生态系统恢复、产业生态学、系统的能流功能原理、可持续发展原则、景观生态学的理论,对生态养羊中的退耕还草、还牧,天然草地的恢复,圈舍建设,繁殖饲养管理,粪便的无害化生态处理等进行分析,提出生态养羊的相应理论框架

黔东南地区鱼类区系及其地理学分析

作者根据黔东南地区各主要河流实地考察的结果及前人积累的资料,对黔东南地区的鱼类区系组成、形成原因及其在我国动物地理区划中的地位作了探讨,认为黔东南地区正处在东洋区南亚亚区和南东亚亚区的交替地带,其中打狗河应属于南亚亚区的云贵高原东部鱼类区系,沅江清水江和都柳江应分别归于南东亚亚区的华东小区和华南小区;同时,还特别讨论了云贵高原东部地区一些特殊鱼类类群的发生和发展,指出云贵高原东部地区的鱼类区系成份具有较为明显的相对独立性

research of silhouette in pen-based 3d sketch rendering

详细介绍了三维模型轮廓线技术及其检测算法,并深入分析了轮廓线技术在三维草图绘制中的作用;然后设计并实现了一个三维草图绘制系统。该系统提供了用笔绘制三维模型的交互环境,通过轮廓线将三维模型与二维交互手势联系起来,使用户可以自由灵活地操纵和控制三维模型,获得自然、高效的交互体验