Tax Evasion: Models with Self-Audit

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer＇s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties.     

Systematics and evolution of holarctic Pierinae (Lepidoptera). An enzyme electrophoretic approach

Summary Enzyme electrophoretic data show a remarkably high degree of genetic similarity within the European group ofnapi s.l. whereas genetic differences exist at several loci between the European and the North American taxa ofnapi s.l. It is concluded that the European taxa did not differentiate to the species level and form a phylogenetically young group. The North American taxa included in this study are specifically distinct from Europeannapi and separated much earlier. Within these North American taxamarginalis, oleracea andvirginiensis did undergo speciation. The data show a splitting of the genusPieris into three species groups, each genetically differentiated to the same level. The splitting ofPieris into two genera, as suggested by earlier investigators, is not supported here.     

国税局视频会议系统的设计与应用

在介绍视频会议系统发展概况的基础上，阐述了视频会议的概念、应用背景及视频会议系统的关键技术，并以山西省国家税务局为例，探讨了视频会议系统的实现。     

施工企业增值税避税筹划的几点思考

通过对具体事例的分析,阐明了施工企业在从事跨行业经营时如何对涉及的增值税应税行为进行避税筹划。     

高pH促进黄瓜离体子叶花芽分化的适宜处理时间和部位

在已知ｐＨ７．０预培养２ｄ能有效地促进花芽形成的基础上，进一步研究了其适宜的处理时间和部位。结果显示，高ｐＨ处理最有效的时间是子叶离体后的２４ｈ内，最有效的部位是子叶本身，尤其是子叶柄。同时提示ｐＨ能直接作用于子叶形态发生区域．     

小麦根尖细胞分化过程中木质素合成及其相关酶的活性变化

小麦（Triticumaestivum）根尖细胞分化过程中，苯丙氨酸解氨酶[PAL．EC4．3．1．5]和对香豆酸辅酶A联结酶[4CL，EC6．2．1．12]的活性从分生区至成熟区逐渐增加．PAL活性在分生区细胞中为0.4CL活性近似为0．在成熟区细胞中PAL和4CL活性均增加到最大．木质素的含量变化与PAL和4CL活性存在着平行性，同样在分生区细胞中木质素含量很低，到伸长区稍许增加，至成熟区增加最多．PAL和4CL是木质素合成的开始步骤和关键酶．木质素主要在管状分子和细胞壁次生加厚时沉积，是细胞分化的重要标志之一．     

指数律衰减电流极化的数据解析

指数律衰减电流极化是一种暂态电化学测量技术，已发表的数据处理方法或者比较繁琐，或者引入了近似。文章对一般的金属-电解质溶液腐蚀体系和涂装金属腐蚀体系，从指数律衰减电流极化下的微分方程式出发，用数值微分方法处理测量的极化值DE数据，求出其一阶和二阶导数，就可以将极化微分方程式转变为线性方程组，从而计算出腐蚀体系的电化学参数。这种方法简单、快速、计算误差小，也不需要限制极化测量范围。     

Wangzaozin A调节NADPH氧化酶源性活性氧诱导HL-60细胞分化

利用台盼蓝排染法、吉姆萨染色及流式细胞术对对映-贝壳杉烷二萜wangzaozin A影响人早幼粒白血病细胞HL-60生长、细胞形态、NBT还原能力、细胞吞噬及细胞表面抗原CD11b表达进行了检测.结果显示,0.2~0.8μmol/L wangzaozin A抑制HL-60细胞生长,0.6和0.8μmol/L处理组细胞显示了明显的G1期周期阻滞.随着wangzaozin A浓度升高及处理时间延长,细胞核质比减小,肾形核、杆状核和分叶核细胞增多及胞质中颗粒状物质增加;同时,细胞NBT还原能力、吞噬能力及细胞表面抗原CD11b表达显著增强,表明wangzaozin A可诱导HL-60细胞向成熟粒细胞分化.进一步利用荧光探针DCF检测显示0.6和0.8μmol/L wangzaozin A处理细胞12h后细胞内ROS显著升高;抗氧化剂NAC及NADPH氧化酶抑制剂APO显著抑制wangzaozin A诱导HL-60细胞上调CD11b表达,表明wangzaozin A可通过上调NADPH氧化酶源性的活性氧浓度诱导HL-60细胞分化.     

基于DEA模型的新疆房地产税收效率分析

以房地产相关税和财产税作为产出指标,以房地产行业固定资产投资额、财产税占地方财政收入的比重、商品房销售面积、商品房销售价格、本年房屋竣工面积和价值作为投入指标,运用DEA2.1软件测算新疆2003-2013年房地产税收效率,并进行投入冗余和产出不足分析。结果表明,4个非DEA有效的年份综合效率损失主要是由于规模无效造成的,房地产相关税、财产税占比、商品房销售价格和竣工价值等指标可调整幅度较大。因此,提高新疆房地产税收效率的有效途径是扩大税收规模,制定合理的税率、优化税收结构、加大资本投入、激发房地产市场活力。