层间耦合对多壁纳米碳管光学特性影响的研究

研究了耦合效应对多壁纳米碳管非线性光致发光的影响.采用π 轨道紧束缚模型,从理论上得到了层间耦合会减小多壁碳纳米管的带隙和电子跃迁几率.从而说明了多壁碳纳米管的荧光很难观察到的原因.     

谈转让商誉营业税的征管

转让无形资产——商誉的单位和个人负有缴纳营业税的纳税义务,商誉的不可辨性、不稳定性,使税务征收存在盲区。     

企业税收筹划技术分析

介绍了企业税收筹划的必要性和方法,详细阐述了增值税税收筹划技术的应用。     

Solid-state Synthesis of Carbon-nanostructures

1 Results In addition to single wall and multiwall carbon nanotubes[1], several structures,which are more or less related to fullerenes,including carbon nanohorns[2a], carbon nanospheres[2b] and onion like carbon structures[2c] have been reported.A new simple straight forward method to access some of these structures is the solid-state pyrolysis of different organometallic complexes in a sealed vessel,which led so far to carbon nanotubes[3a,b], carbon nanocables[3c] and onions[3d].     

税费改革后乡镇财政运行的困境与对策

农村税费改革对乡镇财政收入的消减效应明显,对增加乡镇财政收入的替代效应较弱;农村税费改革使乡镇财政困难等原有问题充分暴露出来,进一步扩大了乡镇财政的不平衡,使乡镇财政正常运转更加困难;要使乡镇财政走向良性运转轨道,就必须完善地方财政管理体制,完善财务管理机制,加大力度培植乡镇税源,转变乡镇政府职能,建立合理的公共管理体制。     

Preface

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. This research is partially supported by the National Natural Science Foundation of China under Grant Nos. 60674082, 70221001, and 70731003.     

关于农业税取消后乡镇政府职能转变的思考

论述了我国乡镇政府的现状及存在的问题,分析了乡镇政府职能转变的方向,提出了乡镇政府职能转变应注意的问题。     

中外银行税制比较与我国银行税制改革路径

我国与银行业相关的税收制度实施已20多年,宏观经济环境发生了很大变化,特别是随着我国加入世界贸易组织,现行的银行税制已滞后于当前的社会经济环境和银行业的现状,已不能适应加入WTO后的发展需要.与其他国家相比,我国现行银行税制存在诸多问题和弊端.因此,必须立足我国银行业的现实国情,改革现行银行税制,为银行业创造公平的市场竞争环境,从而促进我国银行业的健康、稳定、可持续发展.     

稀土高碳当量灰口铸铁组织与性能的研究

本文研究了利用稀土合金改善高碳当量灰口铸铁质量的可能性,稀土合金对高碳当 量灰口铸铁组织和性能影响的规律,以及稀土夹杂物在铸铁各相中分布的规律．发现了 稀土合金加入量与铸铁的机械性能之间明显的对应关系——“双峰值效应”。对稀土高 碳当量灰口铸铁的某些高温机械、物理、化学性能进行了研究。结果表明稀土合金加入 到高碳当量灰口铸铁中以后能净化铁水,改善组织,并提高其性能．     

溶剂萃取法制备碳酸盐的热力学讨论

向金属氯化物(Ⅰ)的水溶液中通入CO_2气体,以期制备相应的碳酸盐和酸式碳酸盐,在常温常压下,体系的△G>0,反应几乎是不可能的。向反应体系中加入有机溶剂(S),使生成的HCl即被萃取,可促进Ⅰ的继续转化。分析计算表明,S对HCl必须有很强的萃取能力,其K_萃须在10~5以上。研究了加入有机溶剂N_(235)前后,体系的热力学状态、函数及其变化。加入N_(235)后,K_萃值增大了5个数量级。考察了温度、时间和通气次数对系统热力学性质的影响。根据反应的耦合原理和热力学分析,提出萃取剂选择的原则。结合实验数据的估算说明:溶剂萃取法由Ⅰ和CO_2制备碳酸盐的工艺路线是可行的。