Research about Tax supporting Policy in Company's Technology Innovation

随着知识经济时代的来临，知识的生产率成为一个国家、产业或企业形成核心竞争力的决定因素。任何一个国家、产业或企业，如果没有科技知识优势，要想实现经济利益最大化是不现实的。而技术创新则是知识创新转化的成果，它是现实的生产力。改革开放以来，我国对技术创新的投入不断加大，但与西方一些发达国家相比尚有不小差距，继续加大对技术创新的投入势在必行。为企业技术创新提供良好的政策环境，己经成为各级政府一项重要而紧迫的任务。在这样的现实背景下，系统深入地对企业技术创新和税收政策展开研究，对进一步激发我国企业的技术创新活力，全面提升企业的核心竞争力，进而推动我国经济发展由粗放型转向集约型，提高经济增长的质量和效益，...Abstract With the advent of the knowledge economy,the product rate has become the essencial factor of the form of the core competitive of a nation,industry or corporation.It is difficult for any nation,industry or corporation to achieve the utmost of the economic interest if they lack the scientific knowledge edge.Innovation in technology is the outcom of knowledge innovation,and it is the pract...学位：经济学博士院系专业：经济学院财政金融系_财政学(含税收学)学号：2005140287

新《企业所得税法》实施后税收征管存在的问题及对策

新《企业所得税法》实施后,异地非法人分支机构的税收管理难度加大,国税、地税部门之间出现新一轮税收管辖权的争执和矛盾,企业所得税征管面临新情况、新问题。新形势下,税务机关应当采取措施加强对异地非法人分支机构的企业所得税征管,改革现行企业所得税税收管理体制,进一步加强税收宣传,强化业务培训,落实执法追究,以堵塞税收流失漏洞

Effects of metals on embryodevelopment of Tachypleus tridentatus

分析了不同离子浓度的 Zn、Pb、Cu、Cd对中国鲎胚胎发育的影响。结果表明 :1 4种金属离子浓度≤渔业水域水质标准浓度 4倍时 ,对中国鲎胚胎发育无明显毒性效应 ;≥渔业水域水质标准浓度 8倍时 ,Cd离子和 Cu离子对中国鲎胚胎发育无明显影响 ,而 Zn离子组和 Pb离子组胚体发育随离子浓度提高而卵径变小 ,发育速度下降 ;2浓度为 1 .6mg/L时 ,Zn和 Pb离子组胚胎致畸率分别为 4 4%和 58% ,Pb离子组胚体孵化率仅 2 .67% ;3 4种重金属对中国鲎胚胎发育的毒性效应表现为 Pb>Zn>Cu=Cd;4中国鲎胚胎对重金属有蓄积作用 ,蓄积效应随金属种类不同而异。The effects of Zn、Pb、Cu and Cd on embryodevelopment of horsecrab \%T.tridentatus\% were investigated in present paper. The results showed that: (1)The embryodevelopment of this animal was not obviously affected by each of the four metals when the concentration of each ion was not more than four times of those described in Standard of Fishery Water Quality,but being disturbed in varying degrees as the concentration of each ion reached eight times or even higher than that of the Standard, for example, there is no effect on the embryodevelopment for the Cd and Cu ion at this degree,nevertheless, the diameter of embryos seemed smaller and the embryodevelopment rate became lower as Zn or Pb concentration increased. (2)Teramorphous rate of embryo was 44% as Zn concentration reached 1.6mg/L; but teramorphous rate and hatching rate were 58% and 2.67% respectively as the same concentration of Pb . (3)Based on the results above, the toxicity of heavy metals to the horsecrab's embryo showed: Pb>Zn>Cd=Cu. (4)Each of the four heavy metals could be accumulated by \%T.tridentatus\%,and the accumulative effects varied with the different metals.国家自然科学基金资助项目!(批准号 :3 9670 1 4 7

不同卸载速率下受载煤体裂隙结构演化机制

针对受载煤体卸压过程裂隙发育数据难以捕捉的现状,设计了受载煤体伪三轴瓦斯渗流实验,完成了受载煤体加载和卸载过程的应力-应变-渗透率动态监测。同时基于能量守恒定理,开展了卸载过程中不同卸载速率下的能量分配比较,阐释了卸载速率对裂隙发育和渗透率变化的控制作用,并通过煤样裂隙监测数据对比予以验证。研究结果显示,卸载过程中的煤体裂隙结构受卸载速率影响,围压卸载速率越高,I类和II类裂隙越发育(所占比率增高),I类裂隙数量较原始数量增幅甚至超过1倍,II类裂隙数量提高74.13%;在卸载过程中渗透率曲线整体可分为3段:线性段、抛物线段和稳定段,而决定其3段曲线分布的关键因素是煤体弹性模量大小、加载强度和卸载速率;随着卸载速率的提高,煤体渗透率加大,线性段斜率和抛物线段曲率半径逐步增加,线性段斜率由0.054 8逐步升高至0.091 9,0.138 8和0.216 4,抛物线曲率半径逐步增大,顶点曲率半径分别达到1.232,1.334,1.863和2.014,渗透率稳定的应力临界点不断减小,由15.26 MPa降低至14.08,13.14和10.88 MPa;煤体渗透率的变化可以通过裂隙长度增量进行量化表征,相同实验条件下,渗透率增量与裂隙长度增量之间呈线性关系;统计数据显示,围压卸载速率越高,弹性能转化率越低,裂隙发育能耗越高,高速卸载(加卸比1∶8)可使煤体破裂能耗超过80%,而低速卸载(加卸比1∶1)的裂隙能耗仅有25.62%;比较研究发现,高速卸载过程中煤体能量释放的主体引发原有裂隙扩展,而不是导致新裂隙的萌生,裂隙发育能耗与卸载速率之间呈对数关系

Ultrastructure on oogenesis of Litopenaeus vannamei

利用透射电镜研究凡纳滨对虾卵子发生过程中细胞内部结构的变化。结果显示,卵原细胞结构简单,代谢水平低,核孔稀少,通过核周池来完成核、质之间的物质交换。卵黄发生前晚期和卵黄发生初期的卵母细胞变化显著:核膜凹凸不平,核仁数量多,核孔密集,大量核仁外排物经核孔输送到卵质中;卵质中胞器极为丰富和发达,代谢活性极强。卵黄发生旺盛期是卵黄大量形成的阶段,卵质边缘还呈辐射状排列了一圈椭圆形皮质棒,细胞出现微吞饮活动并形成卵黄膜。卵黄发生晚期卵质中充满了粗大的卵黄粒和脂滴,胞器锐减。另外,探讨了卵细胞内部结构的变化和卵黄形成的关系以及皮质棒的来源与功能。The changes of the structure in oocytes during the oogenesis of Litopenaeus vannamei were studied with transmission electron microscope. The results showed that the structure was simpler and the active metabolism is lower in oogonium.The particles from the nucleus mainly passed through the perinuclear cisternae into the cytoplasm because of fewer nuclearpores. The marked changes occurred in the latter previtellogenic oocytes and the primary vitellogenic oocytes.The nuclear changes consisted of the concavo-convex nuclear membrane,many more nucleoli, numerous nuclearpores and a large amount of nucleolus granular materials penetrating nuclear membrane into cytoplasm. There were various well-developed organelles in the cytoplasm which exhibited higher synthetic activity.The yolk granules formed mainly in active vitellogenesis. At this stage,a lap spherical cortical rods appeared radializedly at the edge of the cytoplasm.Meanwhile active microphagocytosis could be seen along the ooplasma membrane while the vitellin membrane formed on the surface of vitellogenic oocytes.The mature oocytes were full of big yolk granules and lipid droplets and the number of organelles reduced quickly. The relation between the changes of the structure in oocytes and the vitellogenesis was discussed. The origin and function of the cortical rods were also discussed.福建省教育厅自然科学基金资助项目(K02091

Influence of Electrolyte Composition on the Intercalation-Deintercalation Process of Lithium Ion in Spinel LiMn_2O_4

运用电化学阻抗谱(EIS)研究了尖晶石lIMn2O4正极在1MOl·l-1lIPf6-EC(碳酸乙烯酯)∶dEC(碳酸二乙酯)∶dMC(碳酸二甲酯),1MOl·l-1lIPf6-EC∶dEC∶EMC(碳酸甲乙酯)和1MOl·l-1lIPf6-EC∶dMC三种不同电解液中,-20-20℃范围内的阻抗谱特征随温度的变化.研究结果表明,温度强烈影响尖晶石lIMn2O4正极的阻抗谱特征,而电解液组成对尖晶石lIMn2O4正极阻抗谱特征的影响较小,但电解液组成对锂离子在尖晶石lIMn2O4正极中嵌入脱出过程相关动力学参数影响较大.测得尖晶石lIMn2O4正极在上述三种电解液中,锂离子迁移通过固体电解质相界面(SEI)膜的离子跳跃能垒平均值分别为7.60、16.40和18.40kJ·MOl-1;电子电导率的热激活化能平均值分别为44.77、35.47和68.06kJ·MOl-1;嵌入反应活化能平均值分别为52.19、46.19和69.86kJ·MOl-1.Variations in the impedance spectra of the commercially available spinel LiMn2O4 electrode from -20 to 20 ℃ were investigated by electrochemical impedance spectroscopy(EIS) in 1 mol·L-1 LiPF6-EC(ethylene carbonate):DEC(diethyl carbonate):DMC(dimethyl carbonate),1 mol·L-1 LiPF6-EC:DEC:EMC(ethyl methyl carbonate) and 1 mol·L -1 LiPF6-EC :DMC electrolyte solutions.We found that the impedance spectral characteristics of the spinel LiMn2O4 electrode was strongly influenced by temperature and only slightly influenced by the electrolyte composition.However,the electronic resistance and the resistance of the SEI film as well as the charge transfer reaction resistance of the spinel LiMn2O4 electrode were strongly influenced by the electrolyte composition.In 1 mol·L-1 LiPF6-EC:DEC:DMC,1 mol·L-1 LiPF6-EC:DEC:EMC and 1 mol·L-1 LiPF6-EC:DMC electrolyte solutions,the energy barriers for the ion jump relating to the migration of lithium ions through the solid electrolyte interphase(SEI) film of the spinel LiMn2O4 electrode were determined to be 7.60,16.40,and 18.40 kJ·mol-1.The thermal active energies of the electronic conductivities were 44.77,35.47,and 68.06 kJ·mol-1 and the intercalation-deintercalation reaction active energies were 52.19,46.19,and 69.86 kJ·mol-1,respectively.国家重点基础研究发展规划(973)(2009CB220102);中国矿业大学青年科技基金(ON080282);中国矿业大学科技攀登计划(ON090237)资助项目---

Study on Rapid Propagation Technique of Leather Corals

[目的]为海洋资源开发和生态环境修复等提供有效途径。[方法]探索肉质软珊瑚的人工快速扩繁方法。[结果]肉质软珊瑚具有快速的修复能力,能很快在肉质层的伤口处形成愈伤组织。通过该方法成功实现了肉质软珊瑚的快速人工扩繁。[结论]肉质软珊瑚内可能含有许多活性物质,具备一定的药物开发潜力。[Objective] The research aimed to provide an effective approach for developing ocean resources and repairing the ecological environment.[Method] The artificial method of rapid propagation of leather coral was explored.[Result] Leather coral was one species of soft corals,which had the properties of rapid regeneration and could develop the callus over the open wound.[Conclusion] Leather corals contained many active substances,so it had some medicinal development potential.2012年海南省科学事业费项目; 国家科技支撑计划项目(2012-BAC18B04-4); 国家海洋公益专项(201405020-5); 海南省科学事业费项目(KYYS-2014-50

CCCCC pentadentate chelates with planar Möbius aromaticity and unique properties

本课题充分发挥了厦门大学多学科协同研究优势，通讯作者为夏海平教授（合成、表征）、刘刚教授（生物医学应用）和吕鑫教授（理论计算）。合成实验和结构表征由朱从青（第一作者，目前在麻省理工学院、2005年诺贝尔化学奖得主Richard Schrock教授课题组从事博士后研究）完成；生物医学应用由杨彩霞（共同第一作者）、林凎、杨宇惠、王晓勇合作完成；理论计算由朱军、王永恒、朱从青完成。美国NIH的陈小元教授参与了生物医学应用的讨论。该研究工作得到国家自然科学基金委、科技部项目的支持。The coordinating atoms in polydentate chelates are primarily heteroatoms. We present the first examples of pentadentate chelates with all binding atoms of the chelating agent being carbon atoms, denoted as CCCCC chelates. Having up to five metal-carbon bonds in the equatorial plane has not been previously observed in transition metal chemistry. Density functional theory calculations showed that the planar metallacycle has extended Craig-Möbius aromaticity arising from 12-center–12-electron dπ-pπ π-conjugation. These planar chelates have broad absorption in the ultraviolet-visible–near-infrared region and, thus, notable photothermal performance upon irradiation by an 808-nm laser, indicating that these chelates have potential applications in photothermal therapy. The combination of facile synthesis, high stability, and broad absorption of these complexes could make the polydentate carbon chain a novel building block in coordination chemistry.the National Basic Research Program of China (nos. 2012CB821600 and 2014CB744503) , the National Science Foundation of China (nos. 21332002, 81422023, 51273165, 21490573, and 21573179)

中国物理海洋学研究70年：发展历程、学术成就概览

本文概略评述新中国成立70年来物理海洋学各分支研究领域的发展历程和若干学术成就。中国物理海洋学研究起步于海浪、潮汐、近海环流与水团,以及以风暴潮为主的海洋气象灾害的研究。随着国力的增强,研究领域不断拓展,涌现了大量具有广泛影响力的研究成果,其中包括:提出了被国际广泛采用的"普遍风浪谱"和"涌浪谱",发展了第三代海浪数值模式;提出了"准调和分析方法"和"潮汐潮流永久预报"等潮汐潮流的分析和预报方法;发现并命名了"棉兰老潜流",揭示了东海黑潮的多核结构及其多尺度变异机理等,系统描述了太平洋西边界流系;提出了印度尼西亚贯穿流的南海分支(或称南海贯穿流);不断完善了中国近海陆架环流系统,在南海环流、黑潮及其分支、台湾暖流、闽浙沿岸流、黄海冷水团环流、黄海暖流、渤海环流,以及陆架波方面均取得了深刻的认识;从大气桥和海洋桥两个方面对太平洋–印度洋–大西洋洋际相互作用进行了系统的总结;发展了浅海水团的研究方法,基本摸清了中国近海水团的分布和消长特征与机制,在大洋和极地水团分布及运动研究方面也做出了重要贡献;阐明了南海中尺度涡的宏观特征和生成机制,揭示了中尺度涡的三维结构,定量评估了其全球物质与能量输运能力;基本摸清了中国近海海洋锋的空间分布和季节变化特征,提出了地形、正压不稳定和斜压不稳定等锋面动力学机制;构建了"南海内波潜标观测网",实现了对内波生成–演变–消亡全过程机理的系统认识;发展了湍流的剪切不稳定理论,提出了海流"边缘不稳定"的概念,开发了海洋湍流模式,提出了湍流混合参数化的新方法等;在海洋内部混合机制和能量来源方面取得了新的认识,并阐述了混合对海洋深层环流、营养物质输运等过程的影响;研发了全球浪–潮–流耦合模式,推出一系列海洋与气候模式;发展了可同化主要海洋观测数据的海洋数据同化系统和用于ENSO预报的耦合同化系统;建立了达到国际水准的非地转(水槽/水池)和地转(旋转平台)物理模型实验平台;发展了ENSO预报的误差分析方法,建立了海洋和气候系统年代际变化的理论体系,揭示了中深层海洋对全球气候变化的响应;初步建成了中国近海海洋观测网;持续开展南北极调查研究;建立了台风、风暴潮、巨浪和海啸的业务化预报系统,为中国气象减灾提供保障;突破了国外的海洋技术封锁,研发了万米水深的深水水听器和海洋光学特性系列测量仪器;建立了溢油、危险化学品漂移扩散等预测模型,为伴随海洋资源开发所带来的风险事故的应急处理和预警预报提供科学支撑。文中引用的大量学术成果文献(每位第一作者优选不超过3篇)显示,经过70年的发展,中国物理海洋学研究培养了一支实力雄厚的科研队伍,这是最宝贵的成果。这支队伍必将成为中国物理海洋学研究攀登新高峰的主力军

避税“经济人”企业——企业避税内因研究

目前,企业避税是我国税收理论与实务界关注的焦点问题之一。现有的研究主要集中在对企业避税方法与技巧的归纳总结或者避税治理的对策研究方面,而对于企业避税内因问题则关注不够。文章认为,深入研究企业避税内因不仅可以更好地理解企业的避税行为,而且还能够为避税治理问题提供基础性依据。文章以马克思主义唯物辩证法为方法论指导,并借鉴西方主流经济学关于"经济人"假设的研究思想,论述了企业达成避税内因所应当具备四个机制,即合理的委托—代理机制,有效的税收利益发现机制,完备的利益权衡机制和畅通的利益输送机制,从而在避税"经济人"企业的塑造及其避税内因形成的揭示方面作出了尝试