建筑业“甲供工程”增值税问题研究

近年来作为我国国民经济支柱性行业之一的建筑业,不断稳步增长、快速发展,对经济社会发展、城乡建设和民生改善做出了重要贡献。全面营业税改征增值税政策的实施,进一步贯通了增值税抵扣链条,有效解决了重复征税问题,实现了营业税制向增值税税制的转换和统一,对建筑业长远发展具有深刻而深远的意义。然而建筑业"甲供工程"作为特定应税行为之一,在税收政策适用、工程造价和税收征管方面,行业内相关各方仍然存在分歧和争议。所以,如何对建筑业"甲供工程"这一特定应税行为在税收政策和行业实践中涉及的问题进行研究和讨论,对相关政策思辨、理论指导实践,甚至建筑业健康发展都具有重要的现实意义。

应增设千元、百元版增值税专用发票

目前,税务机关印制和可供增值税一般纳税人使用的增值税专用发票有千万元版、百万元版、十万元版、万元版及电脑专用发票等五类发票。我认为,还应该增设千元版和百元版增值税专用发票。

商家新视点服务大拍卖

服务这个词对中国人来说并不陌生,“为人民服务”是无人不晓的名言,但新时代赋予服务新内涵。 面对日益激烈的市场竞争,品牌已经成为厂商赖以生存的基础,品牌竞争的成败决定企业的兴衰。在市场初级阶段,品牌竞争最有效的手段就是大作广告,大搞促销活动,随后便是竞相降价,不惜血本挤占市场。然而大量广告投入势必提高产品成本,而降价则是一把锋利的双刃剑,即刺伤对手,也伤了自己。在一个成熟的市场里,竞争相当充分,交战的各方再也没有大肆降价的空间,同样也只能负担大致相当的广告费用。

仪科惠光开拓“黄金渠道”

一直备受IT业内瞩目的仪科惠光公司最近确定1999年渠道新策略:力推“黄金渠道”,建设科技产品连锁组织。 “黄金渠道”是仪科惠光注册的渠道品牌,也是国内首家注册的渠道品牌。它要求签约代理商必须面向最终用户,具备专职的技术人员、解决方案,能够提供增值服务。同时,仪科惠光坚持向“黄金渠道”输出金字塔型的“大产品”概念。

QoS推动帧中继服务

网络从专有到公用的迁移势头不减,访问信息量丰富的Web网站也越来越成为家常便饭,为了跟上新的市场前进的步伐,现在帧中继技术正在不断发展以保证高速访问和服务质量(QoS)。这些改进包括使服务提供商在能支持帧中继速度和伸缩性的同时保持其传统的成本效益。 帧中继已能够提供QoS功能。

The diagnostic value of transrectal ultrasonographic features in prostate cancer

Objective:The aim of the study was to detect the valuable ultrasonographic features in diagnosing prostate cancer.Methods:The patients who underwent transrectal ultrasound in the period from May 2005 to October 2009 at the 1st Affiliated Hospital of Dalian Medical University,China,were included,with needle biopsy diagnosis for patients with the prostate cancer and prostatic hyperplasia.Seventy-four cases of prostate cancer were diagnosed as adenocarcinoma,compared with 51 cases diagnosed as prostatic hyperplasia.Retrospective analysis of patients with transrectal ultrasound were done,comparing the difference between the two groups in the echo level (hypoechogenic),outlines (ill-defined margin),posterior acoustic attenuation,periphery halo,microcalcification incidence,the blood supply level,peak systolic velocity (Vs) and resistance index (RI).Results:The ratios of hypoechogenic lesions in the prostate cancer group and prostatic hyperplasia group were 56.76% and 35.90%,respectively (P<0.05),the ratios of irregular outlines were 85.14% and 15.38% respectively (P<0.05),the ratios of microcalcification were 39.19% and 10.26%,respectively (P < 0.05),the ratios of posterior acoustic attenuation were 41.89% and 12.82%,respectively (P<0.05),and the ratios of periphery halo were 35.14% and 38.46% respectively (P>0.05).Vs of the two groups were (44.00 ± 15.30) cm/s and (17.32 ± 4.65) cm/s,respectively (P<0.05).RI of the two groups were 0.76 ± 0.10,and 0.51 ± 0.03 respectively (P<0.05).The significant correlation was designated in the blood supply level between the prostate cancer group and prostatic hyperplasia group (r=-0.388,P<0.01).Higher revascularization grade was seen in the prostate cancer group compared to benign prostatic hyperplasia group.Conclusion:(1) The significant roles for diagnosing prostate cancer are hypoechogenic,irregular outlines,spiculation,microcalcification,high revascularization grade,posterior acoustic attenuation,high Vs and high RI.(2) It could not help in diagnosing prostate cancer with ultrasonographic periphery halo or not.