我国个人所得税制度完善的法律思考     

刘升 《广东海洋大学学报》2006,26(2):44-46

个人所得税是与每个人联系都很紧密的税种,它的完善与否,直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因,存在各种缺陷。因此有必要在理论中找到对策,并在实践中寻求答案逐步完善个人所得税制度。  相似文献   

上扬子地台震旦系铅锌矿床类型及找矿方向   总被引：13，自引：0，他引：13  

齐文  侯满堂  王根宝 《地球科学与环境学报》2006,28(2):30-36

上扬子地台含铅锌矿地层主要为震旦系。震旦系在上扬子地台主要发育上统灯影组,次有下统陡山沱组。将上扬子地台震旦系铅锌矿床成因划分为一级为叠生矿床,二级为层控矿床,三级为热水沉积改造矿床和热水沉积再造矿床四级类型,该类型按铅锌比例进一步划分为富铅型、富锌型、铅锌共生型。研究区内最重要的铅锌矿床成因类型为南郑马元、会东大梁子铅锌矿为代表的富锌型。陕西南郑、紫阳—镇坪地区,湖北武当、神农架、黄陵地区,以及地台西缘的安宁河、甘洛—小江、峨边—寻甸等地区的震旦系是寻找铅锌矿的最有利地段。  相似文献   

Erratum: Towards cosmological concordance on galactic scales     

Frank C. van den Bosch  H. J. Mo  Xiaohu Yang 《Monthly notices of the Royal Astronomical Society》2004,348(2):736-736

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A multi‐level parallelized substructuring‐frontal solution for coupled thermo/hydro/mechanical problems in unsaturated soil     

H.R. Thomas  H.T. Yang  Y. He  P.J. Cleall 《国际地质力学数值与分析法杂志》2003,27(11):951-965

This paper proposes a multi‐level parallelized substructuring–frontal combined algorithm for the analysis of the problem of thermo/hydraulic/mechanical behaviour of unsaturated soil. Temperature, displacement, pore water pressure and pore air pressure are treated as the primary variables in a non‐linear analysis. Details are given firstly of the substructuring–frontal combined approach. The incorporation of the algorithm in a multi‐level parallel strategy is then discussed. The parallel processing can thus be carried out at different substructural levels. The method thus developed impacts, in a positive way, on both computer storage requirement and execution time. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   

Application of Grain Size Analysis to Study Sedimentary Environment of Sand Dune in the Vicinity of Tumen River     

Feng Ma  Li Liu  Lin Cao 《东北亚地学研究》2003,(1)

The dunes in estuary of Tumen River in China lie to the area between the Jiushaping and Fangchuan in the left bank of Tumen River (Fig.1). The dis-tance is about 15～20 km between the dunes and the coast. It ranges from China to D. P. R. Korea and Russia. The range of the height of dunes is about 15～20 m and the width is 100～200 m. By the re-connaissance, we protracted 9 section planes of the dunes and collected 40 sand samples of the dunes, and identified the sedimentary environment …  相似文献   

CCD联合平差方法及其初步实例检验     

YU Yong LI Jinling TANG Zhenghong WANG Guangli ZHAO Ming 《中国科学院上海天文台年刊》2003,(1)

在常规照相天体测量工作中 ,对暗天体的定位是采用逐级定标星过渡的方法实现的。由于星表系统差和局部差的存在 ,最终定位结果可能包含难以把握的误差积累。在CCD小视场观测情况下时常难以找到足够数量的定标星。鉴于此 ,推导了CCD观测联合平差方法的严格矢量表达式 ,以期通过共同星的过渡 ,实现大天区统一平差。原理上此方法可实现相对于河外天体的定位 ,以削弱星表系统差和局部差对定位结果的影响。讨论了CCD联合平差方法实现中的问题 ,包括底片常数模型选择、切点位置改正、共同星的较差改正和法方程解算方法等 ,并分析了具体的处理措施。用实例初步检验了CCD联合平差方法的效果 ,表明通过对多张CCD观测的联合平差 ,可以削弱单张CCD观测参考星数目过少、单张CCD观测参考星分布不均、个别参考星存在位置偏差和局部区域参考星存在系统性位置偏差等不利因素对归算结果的影响 ,进而达到扩大视场和提高归算精度的目的  相似文献   

STUDY ON THE INTERACTION BETWEEN NDVI PROFILE AND THE GROWING STATUS OF CROPS   总被引：5，自引：1，他引：4  

JIANGDong WANGNai-bin YANGXIao-huan WANGJi-hua 《中国地理科学(英文版)》2003,13(1):62-65

Daily and ten-day Normalized Difference Vegetation Index(NDVI) of crops were retrieved from meteorological statellite NOAA AVHRR images ,The temporal variations of the NDVI were analyzed during the whole growing season,and thus the principle of the interaction between NDIV profile and the growing status of crops was discussed,As a case in point,the relationship between integral NDVI and winter wheat yield of Henan Province in 1999 had been analyzed.By putting integral NDVI values of 60 sample counties into the winter wheat yield-integral NDVI coordination,scattering map was plotted. It demonstrated that integral NDVI had a close relation with winter wheat yield.These relation could be described with linear,cubic polynomial ,and exponential regression,and the cubic polynomial regression was the best way,In general ,NDVI reflects growing status of green vegetation ,so crop monitoring and crop yield estimation could be realized by using remote sensing technique on the basis of time serial NDVI data together with agriculture calendars.  相似文献   

Geological environment conflicts of Kunming Basin and its urban sustainable development     

Jianhua FAN Bingfei SHI 《东北亚地学研究》2006,9(2):217-219

Kunming Basin locates middle of Yunnan altiplano and has a particularity in geography,topographic and geological environment.With the urban dilation quickly,add the reason of the unreasonable city layout,conflicts between environment and urban resources consumption become shrill increasingly.It is human being activities that lead to vulnerability and depravation of geological environment in local.Take a few examples on geological environment to expatiate relationship between urban construction and geological environment carrying capacity,and find a way how to make a better plan for urban sustainable development to achieve new balance between man and nature in local.  相似文献   

分组密码的安全性与强化设计     

刘峰 《成都信息工程学院学报》2003,18(4):376-380

分组密码是数据通讯中最常用的数据加密方式，以DES为例分析现有分组加密算法的安全隐患，并提出了可变密钥加密和变长密文输出两个新思路，可应用于所有现有分组加密算法以提高安全性，并就该方法的安全性、效率、具体应用做出了分析。  相似文献   

DISASTER ANALYSIS AND COUNTERMEASURES OF LAND SUBSIDENCE CAUSED BY COAL CUTTING IN CHINA     

YANGYong-liang SHITong-guang JLANGLU-guang LIYue 《中国地理科学(英文版)》2003,13(2):130-133

In recent years, many coal-producing countries have paid great attention to the land subsidence causedby coal cutting. In China, because of the dense population in coalfield areas, the land subsidence hazard is more seri-ous. After a brief analysis on the mechanism of land subsidence, this paper gives a comprehensive and systematical ac-count on all kinds of hazards caused by the land subsidence in China. The study shows that land subsidence has endan-gered land, buildings, traffic and communication lines, dykes and dams. It also causes damage to ecological and socialenvironment. In order to lessen the hazard of land subsidence, preventive measures should be taken to reduce the col-lapse amount, such as extraction with stowing, banded mining system, succession and coordination mining system, orhigh-pressure mudflow between rock strata. Measures of reinforcing or moving certain buildings should also be taken toreduce the destructive degree. In order to harness the subsidence land and bring them under control for fanning, mea-sures should be taken such as filling with spoil or fine breeze, excavating the deeper and covering the shallower land.  相似文献