论税收法定原则的强度

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。

Stability and reinforcement analysis of rock slope based on elasto-plastic finite element method

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.

A Locking-free Nonconforming Finite Element for Planar Linear Elasticity

We propose a locking-free nonconforming finite element method to solve for the displacement variation in the pure displacement boundary value problem of planar linear elasticity. The method proposed in this paper is robust and optimal, in the sense that the convergence estimate in the energy is independent of the Lame parameter λ.

Stochastic stability of viscoelastic system under non-Gaussian colored noise excitation

This article examines a viscoelastic plate that is driven parametrically by a non-Guassian colored noise,which is simplified to an Ornstein-Uhlenbeck process based on the approximation method.To examine the moment stability property of the viscoelastic system,we use the stochastic averaging method,Girsanov theorem and Feynmann-Kac formula to derive the approximate analytic expansion of the moment Lyapunov exponent.Furthermore,the Monte Carlo simulation results for the original system are given to check the accuracy of the approximate analytic results.At the end of this paper,results are presented to show some quantitative pictures of the effects of the system parameters,noise parameters and viscoelastic parameters on the stability of the viscoelastic plate.

A high-efficiency aerothermoelastic analysis method

In this paper,a high-efficiency aerothermoelastic analysis method based on unified hypersonic lifting surface theory is established.The method adopts a two-way coupling form that couples the structure,aerodynamic force,and aerodynamic thermo and heat conduction.The aerodynamic force is first calculated based on unified hypersonic lifting surface theory,and then the Eckert reference temperature method is used to solve the temperature field,where the transient heat conduction is solved using Fourier’s law,and the modal method is used for the aeroelastic correction.Finally,flutter is analyzed based on the p-k method.The aerothermoelastic behavior of a typical hypersonic low-aspect ratio wing is then analyzed,and the results indicate the following:(1)the combined effects of the aerodynamic load and thermal load both deform the wing,which would increase if the flexibility,size,and flight time of the hypersonic aircraft increase;(2)the effect of heat accumulation should be noted,and therefore,the trajectory parameters should be considered in the design of hypersonic flight vehicles to avoid hazardous conditions,such as flutter.