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“一带一路”背景下企业涉税风险及应对策略 被引量:9
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作者 曲俊宇 《国际税收》 北大核心 2018年第4期76-79,共4页
随着我国"一带一路"建设稳步推进,"走出去"企业正确认识和积极应对所面临的涉税风险十分必要。由于对投资国的经济税收制度和法制环境研究不够深入,"走出去"企业将会面临多种涉税风险,如双重征税风险、... 随着我国"一带一路"建设稳步推进,"走出去"企业正确认识和积极应对所面临的涉税风险十分必要。由于对投资国的经济税收制度和法制环境研究不够深入,"走出去"企业将会面临多种涉税风险,如双重征税风险、转让定价风险、税制差异风险、税收歧视风险、税收筹划风险等。企业在挖掘自身潜力的同时,要积极利用政府资源和社会资源,最大限度地减少不确定性带来的税收风险。 展开更多
关键词 “一带一路”涉税风险 应对策略
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Van der Waals epitaxial growth and optoelectronics of a vertical MoS_(2)/WSe_(2)p-n junction
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作者 Yu Xiao junyu qu +11 位作者 Ziyu Luo Ying Chen Xin Yang Danliang Zhang Honglai Li Biyuan Zheng Jiali Yi Rong Wu Wenxia You Bo Liu Shula Chen Anlian Pan 《Frontiers of Optoelectronics》 EI CSCD 2022年第4期1-8,共8页
Two-dimensional(2D)transition metal dichalcogenides(TMDs)have attracted extensive attention due to their unique electronic and optical properties.In particular,TMDs can be fexibly combined to form diverse vertical van... Two-dimensional(2D)transition metal dichalcogenides(TMDs)have attracted extensive attention due to their unique electronic and optical properties.In particular,TMDs can be fexibly combined to form diverse vertical van der Waals(vdWs)heterostructures without the limitation of lattice matching,which creates vast opportunities for fundamental investigation of novel optoelectronic applications.Here,we report an atomically thin vertical p-n junction WSe_(2)/MoS_(2)produced by a chemical vapor deposition method.Transmission electron microscopy and steady-state photoluminescence experiments reveal its high quality and excellent optical properties.Back gate feld efect transistor(FET)constructed using this p-n junction exhibits bipolar behaviors and a mobility of 9 cm^(2)/(V·s).In addition,the photodetector based on MoS_(2)/WSe_(2)heterostructures displays outstanding optoelectronic properties(R=8 A/W,D^(*)=2.93×10^(11)Jones,on/of ratio of 10^(4)),which benefted from the built-in electric feld across the interface.The direct growth of TMDs p-n vertical heterostructures may ofer a novel platform for future optoelectronic applications. 展开更多
关键词 MoS_(2) WSe_(2) Chemical vapor deposition(CVD) Vertical heterostructure Optoelectronic transistor
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