基于“六治”视角的税收征管法修订建议

新时代我国推进税收治理现代化的成功经验和基本方式主要体现为“六治”:税收政治引领、税收法治保障、税收德治教化、税收自治强基、税收共治协同和税收智治支撑。税收征管法旨在规范税收征纳行为,推进税收治理现代化,其修订应充分体现和反映“六治”,从而为推进我国税收治理现代化发挥引领、保障、教化、强基、协同和支撑作用。

国医大师吕仁和教授“六对论治”特发性膜性肾病经验

国医大师吕仁和教授在长期临床实践中,在中医整体观和辨证论治思想的指导下,结合西医对特发性膜性肾病的认识,总结并提出了辨治疾病的“六对论治”方法,具体包括对病论治、对病分期辨证论治、对病辨证论治、对症论治、对症辨证论治、对症辨病与辨证论治相结合。“六对论治”方法体现了吕仁和教授重视辨病、分期辨证、病证结合、病-证-症并重的中医临床思维,运用“六对论治”方法辨治特发性膜性肾病,可优化临证思路,提高临床疗效。

吕仁和教授“六对论治”糖尿病性腹泻经验

吕仁和教授认为,糖尿病性腹泻的发生首先责之于先天脾脏功能异常,其发病不仅与湿邪相关,尚与血瘀关系密切,并且血瘀病机始终贯穿于糖尿病性腹泻发生、发展的始终。临证时常用"六对论治"方法治疗糖尿病性腹泻,"六对论治"方法具体包括对病论治、对病辨证论治、对病分期辨证论治、对症论治、对症辨证论治、对症辨病与辨证论治相结合。

再论唐代前期“六胡州”治城位置——与王乃昂、黄银洲、何彤慧三同志商榷

针对唐前期＂六胡州＂及其后继管理机构治城位置研究存在的问题与学术认识的分歧,有必要再次进行学术讨论。透过对《定位问题》所举论据的剖析,可以看出窨子梁出土的唐人墓志及其他资料并无法证明唐前期鲁州城即今兴武营故城,与＂六胡州＂相关城址的＂考定＂纯属画蛇添足,对什贲故城、兰池都督府城的推断也是误判。因目前关于唐前期＂六胡州＂治城的证据欠缺,其治城位置研究尚无定论,仍需同行继续向前推进。剖析相关论文出现诸多舛误的根源乃在于失当的研究方法、浮躁的学风。学术界须提倡审慎严谨、求真求实、淡泊名利、稳步推进的健康学风。

再论唐代前期“六胡州”治城位置——与王乃昂、黄银洲、何彤慧三同志商榷

针对唐前期"六胡州"及其后继管理机构治城位置研究存在的问题与学术认识的分歧,有必要再次进行学术讨论。透过对《定位问题》所举论据的剖析,可以看出窨子梁出土的唐人墓志及其他资料并无法证明唐前期鲁州城即今兴武营故城,与"六胡州"相关城址的"考定"纯属画蛇添足,对什贲故城、兰池都督府城的推断也是误判。因目前关于唐前期"六胡州"治城的证据欠缺,其治城位置研究尚无定论,仍需同行继续向前推进。剖析相关论文出现诸多舛误的根源乃在于失当的研究方法、浮躁的学风。学术界须提倡审慎严谨、求真求实、淡泊名利、稳步推进的健康学风。

吕仁和运用“六对论治”法治疗特发性膜性肾病经验

国医大师吕仁和教授在长期临床实践中,运用“六对论治”法治疗特发性膜性肾病,针对该病正气亏虚、湿热毒瘀等邪气内着、阻于肾络的核心病机,在扶正祛邪、通络益肾的治疗原则上,依据病理表现进行分期辨证论治。辨证采用极富特色的“本虚定证型、标实辨证候”方法,以气血不足、气阴两伤等本虚证为基础,根据内热、血瘀、湿阻、水停等邪实的变化灵活调整用药,同时注意对症治疗和对症辨证治疗,重视解决激素等西药引起的次生证候,取得了较好的疗效。结合1则医案详析“六对论治”法在特发性膜性肾病中的运用。

智慧流域管理系统在海南“六水共治”中的应用与分析——以万泉河为例

开展智慧流域建设是推动流域水治理体系与治理能力现代化的重要举措。针对万泉河流域水环境综合治理过程中存在的问题,以万泉河流域水环境综合管理系统在水环境监测与预警、多水融合、环境治理、监察执法等为应用示范,探索多源大数据分析对于“六水共治”的作用和经验,为海南省数字孪生流域建设提供科学参考。

疫情防控“六治协同”基层治理模式研究——以R镇实践为例

常态化疫情防控下的基层治理,既要做到紧急情况下的“应急式”治理,又要保持正常情况下的“平稳式”治理,既需要纵向上理顺治理主体、治理边界和治理任务,又需要在基层横向上做好基层动员、综合运用治理技术进行研判,促进基层治理往高水平方向发展。围绕“应急突发处置状态—常态化防控状态”两个维度,运用多层治理视角分析常态化疫情防控下的R镇“六治协同”基层治理模式,研究发现,基层治理有效运行,应建立四个方面内在机制:“上”“下”协调机制,确保纵向上党和政府的有效领导以及横向上多元主体的共同参与;“刚”“柔”并济机制,确保疫情防控在依法治理的轨道上开展以及充分运用道德教化引导群众;“虚”“实”结合机制,利用数字化和网格化治理的同时,强调生态治理和美丽乡村建设;应急转换机制,做到对疫情的精准研判以及有效应对,确保经济社会的平稳运行。从整体而言,常态化疫情防控下的基层治理要做到夯实治理基础,强化治理理念,提升治理技术,实现“上下一盘棋”的“紧”与“释放社会活力”的“松”并行不悖。

Alreration of nuclear matrix-intermediate filament system and differential expression of nuclear matrix proteins during human hepatocarcinoma cell differentiation

AIM： To investigate the association between the configurational and compositional changes of nuclear matrix and the differentiation of carcinoma cells. METHODS： Cells cultured with or without 5 × 10^-3 mmol/L of hexamethylene bisacetamide （HMBA） on Nickel grids were treated by selective extraction and prepared for whole mount observation under electron microscopy. The samples were examined under transmission electron microscope. Nuclear matrix proteins were selectively extracted and subjected to subcellular proteomics study. The protein expression patterns were analyzed by PDQuest software. Spots of differentially expressed nuclear matrix proteins were excised and subjected to in situ digestion with trypsin. The peptides were analyzed by matrix-assisted laser- desorption/ionization time of flight mass spectrometry （MALDI-TOF-MS）. Data were submitted for database searching using Mascot tool （www.matrixscience.com）. RESULTS： The nuclear matrix （NM） and intermediate filament （IF） in SMMC-7721 hepatocarcinoma cells were found relatively sparse and arranged irregularly. The nuclear lamina was non-uniform, and two kinds of filaments were not tightly connected. After induction for differentiation by HMBA, the NM-IF filaments were concentrated and distributed uniformly. The heterogeneous population of filaments, including highly branched utrathin filaments could also be seen in the regular meshwork. The connection between the two kinds of filaments and the relatively thin, condensed and sharply demarcated lamina composed of intermediate- sized filaments was relatively fastened. Meanwhile, 21 NM proteins changed remarkably during SMMC-7721 cell differentiation. Four proteins, i.e. mutant Pystl, hypothetical protein, nucleophosminl, and LBP were downregulated, whereas four other proteins, eIF6, p44 subunit, 13-tubulin, and SIN3B were upregulated with the last one, SR2/ASF found only in the differentiated SMMC-7721 cells. CONCLUSION： The induced differentiation of SMMC-7721 cells by HMBA is accompanied by the configurational changes of nuclear matrix-intermediate filament （NM-IF） system and the compositional changes of nuclear matrix protein expression. These changes may be important morphological or functional indications of the cancer cell reversion.

The combination of disease and Zheng (syndrome) on the basic of differentiation of six channels:a new pattern of disease diagnosis and treatment of traditional Chinese medicine

Traditional Chinese medicine(TCM)was formed two thousand years ago,and developed in the following centuries.TCM has a unique way of looking at health and illness.Zheng(syndrome)is the basic unit and key term in TCM theory.Zheng is the pathological generalization of a certain stage in the development of disease.Treatment based on syndrome differentiation and disease differentiation of TCM is the basic principle to know and treat diseases,and a kind of special method to study diseases in TCM.In Han Dynasty(200 AD),doctor Zhang Zhongjing proposed Liujing Bianzheng(the differential diagnosis in accordance with the theory of six channels)to diagnose and treat diseases in Treatise on Febrile and Miscellaneous Diseases.In other words,he divided diseases into six channels diseases based on patient's Zhengs.Six channels diseases almost include all of the disease according to his classification standards.In addition,there are development rules in the progress of six channels diseases.Therefore,we hypothesized that combination of six channels disease and Zheng on the basic of differentiation of six channels is a new pattern of diagnosis and treatment diseases in TCM,which is beneficial to the understanding of a certain disease and makes disease treatment more convenient,fast and effective.