科创中国

我国现行税收政策激励对小微企业创新发展作用不明显,缺乏足够的吸引力,需要借鉴发达国家的做法,建立促进小微企业创新发展的税收法律体系,引导小微企业用足刷好税收优惠政策,切实解决小微食业创新能力不足的问题.

阐述了虚拟经营的内涵及特征,探讨了中小企业实施虚拟经营的优越性,在分析虚拟经营与中小企业核心竞争力相互作用的基础上,提出了适合中小企业发展的基于核心竞争力的几种虚拟经营模式.

分析了中小企业融资难的主要原因,指出物流融资是破解中小企业融资难的一条有效途径,并具体提出了中小企业发展物流融资的主要策略.

Micro-gas turbine engine(MTE) rotor is an important indicator of its property, therefore, the manufacturing technology of the microminiature rotor has become a hot area of research at home and abroad. At present, the main manufacturing technologies of the MTE rotor are directed forming fabrication technologies. However, these technologies have a series of problems, such as complex processing technology high manufacturing cost, and low processing efficiency, and so on. This paper takes advantage of micro electric discharge machining(micro-EDM) in the field of microminiature molds manufacturing, organizes many processing technologies of micro-EDM reasonably to improve processing accuracy, presents an integrated micro-EDM technology and its process flow to fabricate MTE rotor die, and conducts a series of experiments to verify efficiency of this integrated micro-EDM. The experiments results show that the MTE rotor die has sharp outline and ensure the good consistency of MTE rotor blades. Meanwhile, the MTE rotor die is applied to micro extrusion equipment, and technologies of micro-EDM and micro forming machining are combined based on the idea of the molds manufacturing, so the MTE rotor with higher aspect ratio and better consistency of blades can be manufactured efficiently. This research presents an integrated micro-EDM technology and its process flow, which promotes the practical process of MTE effectively.

作为市场经济体制比较完善的西方发达国家,美国较为完善的税制体系及税务管理体系,对我国的税制改革和征管改革有很多有益的借鉴.本文通过对美国税制、主要税种的介绍,美国税制特征的分析,提出我国税制结构设计以及改进所得税、财产税、社会保障税等方面的启示.

Innovation is a process of taking an original idea and converting it into a business value, in which the engineers face some inventive problems which can be solved hardly by experience. TRIZ, as a new theory for companies in China, provides both conceptual and procedural knowledge for finding and solving inventive problems. Because the government plays a leading role in the diffusion of TRIZ, too many companies from different industries are waiting to be trained, but the quantity of the trainers mastering TRIZ is incompatible with that requirement. In this context, to improve the training effect, an interactive training model of TRIZ for the mechanical engineers in China is developed and the implementation in the form of training classes is carried out. The training process is divided into 6 phases as follows: selecting engineers, training stage-1, finding problems, training stage-2, finding solutions and summing up. The government, TRIZ institutions and companies to join the programs interact during the process. The government initiates and monitors a project in form of a training class of TRIZ and selects companies to join the programs. Each selected companies choose a few engineers to join the class and supervises the training result. The TRIZ institutions design the training courses and carry out training curriculum. With the beginning of the class, an effective communication channel is established by means of interview, discussion face to face, E-mail, QQ and so on. After two years training practices, the results show that innovative abilities of the engineers to join and pass the final examinations increased distinctly, and most of companies joined the training class have taken congnizance of the power of TRIZ for product innovation. This research proposes an interactive training model of TRIZ for mechanical engineers in China to expedite the knowledge diffusion of TRIZ.

在介绍物流企业及其文化竞争力建设的基础上,运用模糊矩阵分析法构建物流企业文化竞争力的评价指标体系,探讨我国物流企业文化竞争力建设的主要措施,以期为我国物流企业文化竞争力建设提供一定参考.

本文认为,基层税收征管体系改革,必须以明确征纳双方法律权责、切实提高纳税遵从度和科学可控为目标.在改革原则上,要后移控制措施,前置应需服务;注重分析预警,加强税源管控;强化激励监督,健全内部管理.在整体架构设计上,应划分为宣导办税、税务管理和检查内控3个环节,其工作重点分别为满足需求、预警控制和监督考核.

Structure design and fabricating methods of three-dimensional(3D)artificial spherical compound eyes have been researched by many scholars.Micro-nano optical manufacturing is mostly used to process 3D artificial compound eyes.However,spherical optical compound eyes are less at optical performance than the eyes of insects,and it is difficult to further improve the imaging quality of compound eyes by means of micro-nano optical manufacturing.In this research,nonhomogeneous aspheric compound eyes(ACEs)are designed and fabricated.The nonhomogeneous aspheric structure is applied to calibrate the spherical aberration.Micro milling with advantages in processing three-dimensional micro structures is adopted to manufacture ACEs.In order to obtain ACEs with high imaging quality,the tool paths are optimized by analyzing the influence factors consisting of interpolation allowable error,scallop height and tool path pattern.In the experiments,two kinds of ACEs are manufactured by micro-milling with different too path patterns and cutting parameter on the miniature precision five-axis milling machine tool.The experimental results indicate that the ACEs of high surface quality can be achieved by circularly milling small micro-lens individually with changeable cutting depth.A prototype of the aspheric compound eye(ACE)with surface roughness(Ra)below 0.12?m is obtained with good imaging performance.This research ameliorates the imaging quality of 3D artificial compound eyes,and the proposed method of micro-milling can improve surface processing quality of compound eyes.