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论税收法定原则的强度
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作者 何锦前 赵福乾 《中南大学学报(社会科学版)》 CSSCI 北大核心 2024年第2期41-50,共10页
税收法定原则若要落实到位,必须准确把握税收法定原则的“质”与“量”。目前,各方对税收法定原则的“质”即内涵已经达成高度共识,但对税收法定原则的“量”即强度尚存较大争议。从税收立法的“公—公”维度和涉税契约的“公—私”维... 税收法定原则若要落实到位,必须准确把握税收法定原则的“质”与“量”。目前,各方对税收法定原则的“质”即内涵已经达成高度共识,但对税收法定原则的“量”即强度尚存较大争议。从税收立法的“公—公”维度和涉税契约的“公—私”维度考察税收法定原则的强度,可知其并非全有全无或非此即彼的状态,而是一种从刚性法定到弹性法定渐变的状态。对税收法定原则“量”的如此把握,将有利于税收法定原则的精细化落实。 展开更多
关键词 税收法定原则 强度 弹性法定 刚性法定
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Stability and reinforcement analysis of rock slope based on elasto-plastic finite element method 被引量:2
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作者 刘耀儒 武哲书 +2 位作者 常强 李波 杨强 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第7期2739-2751,共13页
The rigid body limit equilibrium method(RBLEM) and finite element method(FEM) are two widely used approaches for rock slope's stability analysis currently. RBLEM introduced plethoric assumptions; while traditional... The rigid body limit equilibrium method(RBLEM) and finite element method(FEM) are two widely used approaches for rock slope's stability analysis currently. RBLEM introduced plethoric assumptions; while traditional FEM relied on artificial factors when determining factor of safety(FOS) and sliding surfaces. Based on the definition of structure instability that an elasto-plastic structure is not stable if it is unable to satisfy simultaneously equilibrium condition, kinematical admissibility and constitutive equations under given external loads, deformation reinforcement theory(DRT) is developed. With this theory, plastic complementary energy(PCE) can be used to evaluate the overall stability of rock slope, and the unbalanced force beyond the yield surface could be the identification of local failure. Compared with traditional slope stability analysis approaches, the PCE norm curve to strength reduced factor is introduced and the unbalanced force is applied to the determination of key sliding surfaces and required reinforcement. Typical and important issues in rock slope stability are tested in TFINE(a three-dimensional nonlinear finite element program), which is further applied to several representatives of high rock slope's stability evaluation and reinforcement engineering practice in southwest of China. 展开更多
关键词 stability analysis rock slope plastic complementary energy(PCE) unbalanced forces elasto-plasticity FEM
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Time-varying stiffness analysis of double-row tapered roller bearing based on the mapping structure of bearing stiffness matrix
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作者 Di Yang Xi Wang 《Acta Mechanica Sinica》 SCIE EI CAS CSCD 2022年第11期89-100,共12页
Time-varying stiffness is one of the most important dynamic characteristics of rolling element bearings.The method of analyzing the elements in the bearing stiffness matrix is usually adopted to investigate the charac... Time-varying stiffness is one of the most important dynamic characteristics of rolling element bearings.The method of analyzing the elements in the bearing stiffness matrix is usually adopted to investigate the characteristics of bearing stiffness.Linear mapping structure of the bearing stiffness matrix is helpful to understand the varying compliance excitation and its influence on vibration transmission.In this study,a method to analyze the mapping structure of bearing stiffness matrix is proposed based on the singular value decomposition of block matrices in the stiffness matrix.Not only does this method have the advantages of coordinate transformation independence and unit independence,but also the analysis procedure involved is geometrically intuitive.The time-varying stiffness matrix of double-row tapered bearing is calculated and analyzed using the proposed method under two representative load cases.The principal stiffnesses and principal axes defined in the method together indicate the dominant and insignificant stiffness properties with the corresponding directions,and the vibration transmission properties are also revealed.Besides,the coupling behaviors between different shaft motions are found during the analysis of mapping structure.The mechanism of the generation of varying compliance excitation is also revealed. 展开更多
关键词 Rolling element bearing Time-varying stiffness matrix Mapping structure Vibration transmission Varying compliance excitation
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