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   

Colour variability of asteroids in the Sloan Digital Sky Survey Moving Object Catalog     

Gy. M. Szabó  &#;. Ivezi&#; †  M. Juri&#;  R. Lupton  L. L. Kiss 《Monthly notices of the Royal Astronomical Society》2004,348(3):987-998

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Characters of the Pco2 and CO2 Flux in the East China Sea in Autumn     

纪雷  崔鹤  辛淑平  王军  张龙军  陆贤昆 《中国海洋湖沼学报》2003,21(2):180-186

Pco2 of air and seawater samples from the East China Sea(ECS) were measured in situ in autumn, 1994,Ocean currents,terrestrial fluviation,biological activities,etc.,Pco2 char-acters in air and seawater were investigated,CO2 flux and its character in the East China Sea are discussed on the basis of the Pco2 profiles of air and seawater,It was clear that the nearshore was the source of CO2;and tht the oulter sea area was the sink of CO2; and that the shelf area of the EXS is a net sink for atmospheric CO2 in autumn.  相似文献   

基于RDBMS的积件技术的应用研究     

李毅心 《成都信息工程学院学报》2006,21(2):206-209

积件技术是教学软件发展的方向，探讨了用Power Builder前台结合SQL Server关系数据库后台进行多媒体教学积件管理的应用模式，并结合具体教学示例，进行了分析说明。  相似文献   

Effect of spatial variation characteristics on contouring of design storm depth     

Ke‐Sheng Cheng  Chiang Wei  Yen‐Ben Cheng  Hui‐Chung Yeh 《水文研究》2003,17(9):1755-1769

The ordinary kriging method, a geostatistical interpolation technique, was applied for developing contour maps of design storm depth in northern Taiwan using intensity–duration–frequency (IDF) data. Results of variogram modelling on design storm depths indicate that the design storms can be categorized into two distinct storm types: (i) storms of short duration and high spatial variation and (ii) storms of long duration and less spatial variation. For storms of the first category, the influence range of rainfall depth decreases when the recurrence interval increases, owing to the increasing degree of their spatial independence. However, for storms of the second category, the influence range of rainfall depth does not change significantly and has an average of approximately 72 km. For very extreme events, such as events of short duration and long recurrence interval, we do not recommend usage of the established design storm contours, because most of the interstation distances exceed the influence ranges. Our study concludes that the influence range of the design storm depth is dependent on the design duration and recurrence interval and is a key factor in developing design storm contours. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   

SORPTION AND DESORPTION CHARACTERISTICS OF CADMIUM BY FOUR DIFFERENT SOILS IN NORTHEAST CHINA   总被引：3，自引：0，他引：3  

ZHANG Lei SONG Feng-bin 《中国地理科学(英文版)》2005,15(4):343-347

1IN TR O D U C TIO NA s a persistentand toxic pollutant, cadm ium (C d) canresultin m any adverse health effects in a variety oftis-suesand organssuch asthe lung,kidney,urinary,blad-der,pancreas,breast and prostate (SA TA R U G etal.,2003).C adm ium in so…  相似文献   

南海北缘北东东向构造活动性研究     

任镇寰  任奔滔  罗振暖  陈益明  钟贻军 《大地测量与地球动力学》1996,(2)

从地形地貌特征、重磁地球物理场、深部构造与断裂构造以及地震活动、震源机制等多方面论述北东东向构造是南海北缘的主要活动构造。对于长期以来认为新华夏系北东向构造是该区主要活动构造的观点来说，这是一种新的学术思想。  相似文献   

关于国有地了企业经营者实行年薪制的构想     

胡芳 《河南国土资源》1996,(2)

为建立社会主义市场经济的地矿工作新秩序，本文对国有地矿企业的经营者（厂长、经理）这一特殊群体进行了分析。着重研究了新形势下企业经营者实行年薪制的问题。指出年薪制就是以企业一个生产经营周期为单位确定经营者的报酬，这一周期通常为一年。进而阐述了为什么要实行企业经营者年薪制；企业经营者的收入应与职工工资完全脱钩；采用基础报酬加效益报酬的方法确定收入等等。并构想了实行经营者年薪制所需要的外部环境：建立经营者人才市场、经营者要能进能出、实行任职资格制度、建立风险机制、按劳动力市场经济规律办事。  相似文献   

A new radiolarian species Clathrocorys gracilis from northern South China Sea     

Wang Jinbao  Li Xinzheng  Tan Zhiyuan 《中国海洋湖沼学报》2005,23(1):118-120

A new species,Clathrocorys gracilis nov. spec. of Tripocyrtidae (Radiolarians: Nassellaria) from surface water in northern South China Sea, is described in this paper. The new species has four radial beams arising from the cephalic base centre, each foot with cup-shaped structure and ramified bar in the proximal section (near cephalic base), and each wing with a large mesh in the middle, a medium mesh and a small mesh on each side respectively. Project supported by the NSFC (No. 40276044) and the Chinese Academy of Sciences (No. KSCX2-SW-101B).  相似文献