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   

Lithium Abundances in the Atmospheres of SLR C-Giants WZ Cas and WX Cyg from Resonance and Subordinate Li I Lines     

Larisa A. Yakovina  Yakiv V. Pavlenko  Carlos Abia 《Astrophysics and Space Science》2003,288(3):279-286

Lithium abundances in the atmospheres of the super Li-rich C-giants WZ Cas and WX Cyg are derived by the spectral synthesis technique using the Li I resonance line at λ670.8 nm and three subordinate lines at λλ 812.6, 610.4 and 497.2 nm. The differences between the Li abundances derived from the λ670.8 nm line and the λλ 497.2, 812.6 nm lines do not exceed ±0.5 dex. The lithium line at λ610.4 nm provides typically lower abundances than the resonance line (by ≈ 1 dex). The mean LTE and NLTE Li abundances from three Li I lines (excluding λ610.4 nm) are 4.7, 4.9 for WZ Cas, and 4.6, 4.8 for WX Cyg, respectively. This revised version was published online in July 2006 with corrections to the Cover Date.  相似文献   

A qualitative and quantitative evaluation of experimental model catchment evolution     

G. R. Hancock  G. R. Willgoose 《水文研究》2003,17(12):2347-2363

Due to the geological time scales required for observation of catchment evolution, surrogates or analogues of field data are necessary to understand long‐term processes. To investigate long‐term catchment behaviour, two experimental model catchments that developed without rigid boundaries under controlled conditions are examined and a qualitative and quantitative analysis of their evolution is presented. Qualitatively, the experimental catchments have the visual appearance of field scale data. Observation demonstrates that changes in catchment shape and network form are conservative. Quantitative analysis suggests that the catchments reach an equilibrium form while a reduction in the channel network occurs. While the catchments are laboratory scale models, the results provide insights into field scale behaviour. Copyright © 2003 John Wiley & Sons, Ltd.  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   

Tidal effects on temperature front in the Yellow Sea   总被引：5，自引：0，他引：5  

Ma Jian  Qiao Fangli  Xia Changshui  Yang Yongzeng 《中国海洋湖沼学报》2004,22(3):314-321

Temperature front (TF) is one of the important features in the Yellow Sea, which forms in spring, thrives in summer, and fades in autumn as thermocline declines. TF intensity ⋎S _T ⋎ is defined to describe the distribution of TF. Based on the MASNUM wave-tide-circulation coupled model, temperature distribution in the Yellow Sea was simulated with and without tidal effects. Along 36°N, distribution of TF from the simulated results are compared with the observations, and a quantitative analysis is introduced to evaluate the tidal effects on the forming and maintaining processes of the TF. Tidal mixing and the circulation structure adapting to it are the main causes of the TF. Supported by the National Basic Research Program of China (No. G1999043809) and the National Science Foundation of China (No. 49736190).  相似文献   

X-ray synchrotron emission from the oblique shock in the jet of the powerful radio galaxy 3C 346     

D. M. Worrall  M. Birkinshaw 《Monthly notices of the Royal Astronomical Society》2005,360(3):926-934

We report the first detection, with Chandra , of X-ray emission from the jet of the powerful narrow-line radio galaxy 3C 346. X-rays are detected from the bright radio and optical knot at which the jet apparently bends by approximately 70°. The Chandra observation also reveals a bright galaxy-scale atmosphere within the previously known cluster and provides a good X-ray spectrum for the bright core of 3C 346. The X-ray emission from the knot is synchrotron radiation, as seen in lower-power sources. In common with these sources, there is evidence of morphological differences between the radio/optical and X-ray structures, and the spectrum is inconsistent with a one-component continuous-injection model. We suggest that the X-ray-bright knot is associated with a strong oblique shock in a moderately relativistic, light jet, at ∼ 20° to the line of sight, and that this shock is caused by the jet interacting with the wake in the cluster medium behind the companion galaxy of 3C 346. The general jet curvature can result from pressure gradients in the cluster atmosphere.  相似文献   

青海省沙柳河南区有色金属矿成矿物质来源及矿床成矿模式探讨     

马永铨  姜洪成 《青海国土经略》1994,(1)

本文简述了沙柳河南区有色金属矿床的基本特征。通过对成矿热液及成矿物质的来源与性质的研究,认为该矿床的成因类型为火山沉积—接触交代改造叠加型,进而探讨了该矿床的成矿模式。  相似文献   

斑节对虾白斑综合症杆状病毒感染的实验模式     

邱德全  林继辉  刘丽  张凌飞 《广东海洋大学学报》2001,21(1):10-13

在建立斑节对虾实验室养殖模式的基础上，对野外采集的有白斑综合症病毒（WSSV）病典型症状的斑节对虾初步纯化其病毒，并进行WSSV的PCR检测，得到WSSV的感染用样品。对健康斑节对虾分别进行浸浴感染，投喂感染和注射感染。对感染死亡个体进行WSSA的PCR检测和细菌检测，证实WSSV感染性和致死性。浸浴感染、投喂感染和注射感染的感染量分别为4mL/L、0.2g/10g虾体、1/2稀释液0.05mL/10g虾体，死亡开始时间分别为16d、42h、28h，三种感染模式最终死亡率100%，从开始死亡到全部死亡延续时间分别为15d、82h、44h。  相似文献   

The Geological-Geophysical-Geochemical Exploration Model of the Nancha Type Gold Deposit in Tonghua Area, Jilin Province     

《东北亚地学研究》2001,(2)

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山东省区域地质构造演化探讨   总被引：13，自引：0，他引：13       下载免费PDF全文

宋明春  李洪奎 《山东国土资源》2001,17(6):12-21

山东省区域地质构造演化分为5个阶段.①陆核形成阶段形成太古宙高级区,地壳分异成稳定的花岗岩穹窿和活动的绿岩带,第一次克拉通化完成.②陆块发生形成阶段地壳向刚性发展,在华北陆核硅铝壳的基础上先后有3次张开、闭合裂谷作用,第二次克拉通化完成.这一阶段演化在鲁西地区主要表现为挤压作用,形成大量造山花岗岩;鲁东地区则以拉张作用为主,形成海槽,产生沉积.③秦昆洋形成演化阶段四堡期沿鲁东南部地壳拉张,在华北板块与扬子板块间形成秦昆洋.晋宁期秦昆洋关闭,华北板块与扬子板块对接碰撞,沿胶南造山带产生大量同碰撞花岗岩,同时产生超高压变质作用及形成丰富多彩的碰撞构造.晋宁运动最终形成统一的原始中国古陆,第三次克拉通化完成.④陆块发展阶段鲁西地区地壳频繁升降,形成广泛的海相及海陆交互相沉积;鲁东地区则以造山抬升为主,地层沉积较少.⑤滨太平洋发展阶段该阶段的主要特征是断块构造发育,形成盆岭构造格局,产生大陆边缘花岗岩,构造体系由古亚洲构造域转向滨太平洋构造域.  相似文献