个人所得税互补制度的构建与完善

由于个人所得税在收入调节方面存在局限,政府在进行个人所得税改革时,应注意发挥其他相关政策的作用,构建和完善收入公平分配的政策体系,在促进市场公平的基础上,实现再分配的公平。

Configuration optimization model of multi-energy distributed generation system

To integrate different renewable energy resources effectively in a microgrid, a configuration optimization model of a multi-energy distributed generation（DG） system and its auxiliary equipment is proposed. The model mainly consists of two parts, the determination of initial configuration schemes according to user preference and the selection of the optimal scheme. The comprehensive evaluation index（CEI）, which is acquired through the analytic hierarchy process（AHP） weight calculation method, is adopted as the evaluation criterion to rank the initial schemes. The optimal scheme is obtained according to the ranking results. The proposed model takes the diversity of different equipment parameters and investment cost into consideration and can give relatively suitable and economical suggestions for system configuration.Additionally, unlike Homer Pro, the proposed model considers the complementation of different renewable energy resources, and thus the rationality of the multi-energy DG system is improved compared with the single evaluation criterion method which only considers the total cost.

作为美国资产阶级文化一个部门的描写语言学

一美国某些语言学家所建立的描写语言学(descrip-tive linguistics)是现代欧美资产阶级语言学中的一个派别,也就是现代语言学中的结构主义语言学的一个派别。美国人曾经大事宣传这一学派语言学的所谓“功绩”,美国语言学家豪根(E.Haugen)就曾宣称美国描写语言学家们所建立的分配法(参阅下面的论述)“也许是现代语言学的主要发明”。①由于美国人的这种宣传,美国描写语言学也就引起了人们的注意,于是,就有人把它说成是现代最伟大的语言科学的成就,甚至于把它说成是唯一正确的、马克思主义的语言学。例如邵武勉就曾赞扬美国描写语言学,认为包括美国描写语言学在内的欧美结构主义语言学是“唯一正确的、马克思主义的、现代化的语言科学”,“是现代语言科学的一切部门的基础”,并且认为它“不仅在理论上是重要的,而且还具有重大的国民经济和国防的意义”,“结构语言学(按,即结构主义语言学)的基础不是唯心主义,不是唯心主义的原则,而是反映客观现实的极科学的原则”,“马克思主义语言学不是别的。