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  • 美国税制的借鉴和启示

    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.
     - 涉外税务
    文章来源: 万方数据
  • 对基层税收征管体系改革的探讨

    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.
    朱国平 - 涉外税务
    文章来源: 万方数据
  • As the popularization of dual ring fieldbus,the optimized dual ring synchronization methods are still in short.The current synchronization methods are generally established in traditional industrial fieldbus,in which transmission is commonly considered in single track,the two-way transmitting cannot take full effect,and would result in unwanted idle load on equipment lines.In stamp-transferring part,the synchronizing algorithm is not properly processed to diminish the latency,so the real-time performance of entire system cannot be ensured.To support the synchronization control of stations in the CNC system,a real-time time synchronization method for dual ring fieldbus in the CNC system is designed in this paper.In this method a synchronizing message transmission scheme based on dual ring architecture and the synchronization algorithm between master and secondary stations are integrated.In the scheme,the clock models of both master and secondary stations are optimized with corresponding modules and the stamp data transmission based on the dual ring fieldbus is devised exclusively,so the transmitting efficiency improves with less idle work.In the algorithm,all the secondary stations can accomplish the consistent state with master station by updating clock discrepancy information in one communication cycle,and it takes the advantage of two-way transmitting and makes the best use of dual ring structure,so the real-time performance of the system can be promoted while retaining the precision of synchronization.To evaluate the performance,the costs of the method and errors during synchronizing are noted and analyzed based on the actual running environment in the industrial fieldbus.The results show that it reduces communication cost and ensures the smoothness of the system with low lag effects under heavy load.The proposed time synchronization method optimizes the architecture of sync message transmission in dual ring fieldbus,and improves the efficiency of time synchronization in the stations of CNC system.
     - 中国机械工程学报
    文章来源: 万方数据
  • 分税制改革与中国城镇房价水平-基于省级面板的经验证据

    本文将分税制改革、土地财政和房价水平置于同一框架来研究推动中国城镇房价持续快速上涨的制度性因素.经验事实表明,较高的房价水平总是与较大的土地财政规模相联系,而土地财政的形成与1994年的分税制改革密切相关.在对上述经验事实进行背景分析的基础上,本文运用2000--2008年的省级面板数据进行实证分析,结果表明,在控制了经济基本面、城市化率和地区竞争等潜在影响房价的因素后,分税制背景下逐年扩大的财政分权度是引发地方政府追求土地财政的制度性因素;地方政府的土地财政规模对中国城镇房价水平的高涨具有显著的正向影响,并且这种正向效应会随着财政分权度的扩大而被强化.本文的估计结果对财政分权变量的选取、估计方法的选择和估计函数形式的设定均是非常稳健的.
    宫汝凯 - 金融研究
    文章来源: 万方数据
  • 借鉴国际经验促进我国小微企业创新发展

    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.
    陈文裕 - 涉外税务
    文章来源: 万方数据
  • 日本节能理念和制度创意对我国的启示

    "十二五"时期我国节能工作面临着更加复杂的形势和严峻的挑战,需要在以往工作基础上有所创新和突破.日本是全球能源效率最高的国家之一,节能取得卓越成绩不仅依靠对技术的不懈追求,更依靠对节能更加深入的理解和政策上的大胆尝试.通过将节能融入经济发展战略、"以人为本"的管理手段以及用更加系统整体的眼光重新看待节能技术和产品,加上能源管理师、领跑者等制度上的创新,日本一直保持着全球节能引领者地位.本文简要地回顾和总结了日本近年来节能理念和制度方面的创新,并结合我国"十一五"以来节能工作,提出了针对"十二五"节能工作的政策建议.
    符冠云,郁聪 - 中国能源
    文章来源: 万方数据
  • 足细胞与机体免疫系统

    足细胞,作为肾小球滤过屏障的一道重要防线,被认为是蛋白尿产生的中心环节,因此近年来备受关注.免疫抑制剂对足细胞损伤的保护作用促使人们寻找除其免疫抑制作用之外对足细胞直接的保护机制.足细胞本身是否具有免疫细胞样的特性?在病理情况下,足细胞又是如何对机体炎症反应作出应答的?上述问题的解答将对足细胞损伤机制研究和探寻治疗干预措施具有重要意义.
    郑春霞,刘志红 - 肾脏病与透析肾移植杂志
    文章来源: 万方数据
  • The existing research of the active suspension system(ASS) mainly focuses on the different evaluation indexes and control strategies. Among the different components, the nonlinear characteristics of practical systems and control are usually not considered for vehicle lateral dynamics. But the vehicle model has some shortages on tyre model with side-slip angle, road adhesion coefficient, vertical load and velocity. In this paper, the nonlinear dynamic model of lateral system is considered and also the adaptive neural network of tire is introduced. By nonlinear analysis methods, such as the bifurcation diagram and Lyapunov exponent, it has shown that the lateral dynamics exhibits complicated motions with the forward speed. Then, a fuzzy control method is applied to the lateral system aiming to convert chaos into periodic motion using the linear-state feedback of an available lateral force with changing tire load. Finally, the rapid control prototyping is built to conduct the real vehicle test. By comparison of time response diagram, phase portraits and Lyapunov exponents at different work conditions, the results on step input and S-shaped road indicate that the slip angle and yaw velocity of lateral dynamics enter into stable domain and the results of test are consistent to the simulation and verified the correctness of simulation. And the Lyapunov exponents of the closed-loop system are becoming from positive to negative. This research proposes a fuzzy control method which has sufficient suppress chaotic motions as an effective active suspension system.
     - 中国机械工程学报
    文章来源: 万方数据
  • 基于Multi-Agent的实体建模与时间同步方法研究

    多智能体(代理)系统(Multi-Agent System,MAS)是基于实体建模的、分布式离散事件驱动的仿真方法,其中实体行为的描述和协同一直是持续研究的难点问题.基于Cougaar体系结构,根据混合型Agent的定义,针对Multi-Agent的实体建模提出了一种通用描述方法,简化了实体Agent建模描述,方便定义Agent之间的关系.设计实现了一个高性能的协同算法,把实体Agent分为总控Agent和仿真Agent两类,通过集中式控制方法进行时钟同步,仿真Agent按需进行时间同步,能够有效降低实际仿真中的硬件资源消耗,实现高效的时间同步.各个Agent的仿真时间推进步长可以自适应变化,取得仿真性能和仿真精度之间的平衡.
    覃威宁,郑天舒,沈旭昆 - 系统仿真学报
    文章来源: 万方数据
  • Extensive studies on rotor systems with single or coupled multiple faults have been carried out. However these studies are limited to single-span rotor systems. A finite element model for a complex rotor-bearing system with coupled faults is presented. The dynamic responses of the rotor-bearing system are obtained by using the rotor dynamics theory and the modern nonlinear dynamics theory in connection with the continuation-shooting algorithm(commonly used for obtaining a periodic solution for a nonlinear system) for a range of rub-impact clearances and crack depths. The stability and Hopf instability of the periodic motion of the rotor-bearing system with coupled faults are analyzed by using the procedure described. The results indicate that the finite element method is an effective way for determining the dynamic responses of such complex rotor-bearing systems. Further for a rotor system with rub-impact and crack faults, the influences of the clearances are significantly different for different rub-impact stiffness. On the contrary, the influence of crack depths is rather small. The instability speeds of the rotor-bearing system increase due to the presence of the crack fault. The results obtained using the new finite element model, presented for computation and analysis of dynamic responses of the rotor-bearing systems with coupled faults, are in accordance with measurements in experiment. The formulations given can be used for diagnosis of faults, vibration control, and safe and stable operations of real rotor-bearing systems.
     - 中国机械工程学报
    文章来源: 万方数据
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