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提高征收能力保障中央预算收入增长——对萧山市国税局征管情况调查后的几点思考
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作者 高伟明 杜凤星 王菲菲 《中国财政》 2000年第12期42-43,共2页
监督国税部门执行国家税法情况,提出加强中央财政管理的政策建议,促进中央预算收入的稳定增长,是财政部驻各地财政监察专员办事处(以下简称专员办)的主要职责。因此专员办在深化税收征管改革中应发挥积极的作用。本着这样的考虑,浙江省... 监督国税部门执行国家税法情况,提出加强中央财政管理的政策建议,促进中央预算收入的稳定增长,是财政部驻各地财政监察专员办事处(以下简称专员办)的主要职责。因此专员办在深化税收征管改革中应发挥积极的作用。本着这样的考虑,浙江省专员办对萧山市国家税务局如何加强征收管理,促进中央预算收入增长作了典型调查。 展开更多
关键词 税收 征收能力 中央预算 收入增长 萧山市 国税局 调查
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提高税务部门非税收入征收能力的思考 被引量:9
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作者 马奎升 《税务研究》 CSSCI 北大核心 2020年第3期138-141,共4页
按照《国税地税征管体制改革方案》,2020年前,要完成非税收入划转税务部门征管的改革任务。本文结合当前非税收入管理形势和任务,围绕如何提高税务部门非税收入征收能力,从加强非税收入数据管理、有序推进流程再造和非税收入管理机构实... 按照《国税地税征管体制改革方案》,2020年前,要完成非税收入划转税务部门征管的改革任务。本文结合当前非税收入管理形势和任务,围绕如何提高税务部门非税收入征收能力,从加强非税收入数据管理、有序推进流程再造和非税收入管理机构实体化运行等方面提出针对性的对策建议。 展开更多
关键词 税务部门 非税收入征收能力 数据管理 流程再造
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浅谈物业税
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作者 张庆生 毕雪梅 王增惠 《管理观察》 2010年第11期59-60,共2页
2009年5月25日,中国政府网公布了《国务院批转发展改革委关于2009年深化经济体制改革工作意见的通知》,使得“物业税”这个沉寂了许久的话题再次引爆。在我国社会各界引发了激烈的争论,考虑到我国现阶段的实际情况和开征物业税的成... 2009年5月25日,中国政府网公布了《国务院批转发展改革委关于2009年深化经济体制改革工作意见的通知》,使得“物业税”这个沉寂了许久的话题再次引爆。在我国社会各界引发了激烈的争论,考虑到我国现阶段的实际情况和开征物业税的成本分析,要冷静对待物业税,中国现阶段出台物业税政策不具有可行性。 展开更多
关键词 物业税 摩擦成本 环境成本 征收能力
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Adsorption of oil from waste water by coal:characteristics and mechanism 被引量:4
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作者 LI Xiaobing,ZHANG Chunjuan,LIU Jiongtian School of Chemical Engineering and Technology,China University of Mining & Technology,Xuzhou 221116,China 《Mining Science and Technology》 EI CAS 2010年第5期778-781,共4页
The work described here was focused on exploring the potential application of coal to purification of oily waste water.Coal was added to oily waste water as an adsorbent and then removed through a flotation process.Th... The work described here was focused on exploring the potential application of coal to purification of oily waste water.Coal was added to oily waste water as an adsorbent and then removed through a flotation process.This allowed economical and highly efficient separation of oil from the waste water.The absorption time,coal type,coal particle size distribution,pH value and oil concentration were investigated.The results indicate that oil absorption by a coal increases for a period of 1.5 h and then gradually tends toward an equilibrium value.It appears that the absorption capacity of anthracite is more than that of lean coal or lignite,given the same coal particle size distribution.The absorption capacity of a coarse coal fraction is less than that of finer coal,given the same of coal type.The absorption capacity of anthracite decreases slightly as the pH increases from 4 to 9.The adsorption of oil on anthracite follows the Freundlich isothermal adsorption law:given initial oil concentrations of 160.5 or 1023.6 mg/L the absorption capacity was 23.8 or 840.0 mg/g.The absorption mechanism consists of two kinds of absorption,a physical process assisted by a chemical one. 展开更多
关键词 oily wastewater waste water SEPARATION COAL OIL ADSORPTION MECHANISM
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An integrative study of larval organogenesis of American shad Alosa sapidissima in histological aspects 被引量:1
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作者 高小强 洪磊 +3 位作者 刘志峰 郭正龙 王耀辉 雷霁霖 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2016年第1期136-152,共17页
We describe organogenesis at a histological level in American shad( Alosa sapidissima) larvae from 0 until 45 days after hatching(DAH). Larval development was divided into four stages based on the feeding mode,externa... We describe organogenesis at a histological level in American shad( Alosa sapidissima) larvae from 0 until 45 days after hatching(DAH). Larval development was divided into four stages based on the feeding mode,external morphological features,and structural changes in the organs: stage 1(0–2 DAH),stage 2(3–5 DAH),stage 3(6–26 DAH) and stage 4(27–45 DAH). At early stage 2(3 DAH),American shad larvae developed the initial digestive and absorptive tissues,including the mouth and anal opening,buccopharyngeal cavity,oesophagus,incipient stomach,anterior and posterior intestine,differentiated hepatocytes,and exocrine pancreas. The digestive and absorptive capacity developed further in stages 2 to 3,at which time the pharyngeal teeth,taste buds,gut mucosa folds,differentiated stomach,and gastric glands could be observed. Four defined compartments were discernible in the heart at 4 DAH. From 3 to 13 DAH,the excretory systems started to develop,accompanied by urinary bladder opening,the appearance and development of primordial pronephros,and the proliferation and convolution of renal tubules. Primordial gills were detected at 2 DAH,the pseudobranch was visible at 6 DAH,and the filaments and lamellae proliferated rapidly during stage 3. The primordial swim bladder was first observed at 2 DAH and started to inflate at 9 DAH; from then on,it expanded constantly. The spleen was first observed at 8 DAH and the thymus was evident at 12 DAH. From stage 4 onwards,most organs essentially manifested an increase in size,number,and complexity of tissue structure. 展开更多
关键词 Alosa sapidissima larval development ONTOGENY HISTOLOGY organ differentiation
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Surface characteristics and mechanical behavior of retrieved orthodontic microimplants
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作者 Lu LU Hyo-Sang PARK 《Journal of Zhejiang University-Science B(Biomedicine & Biotechnology)》 SCIE CAS CSCD 2018年第5期372-382,共11页
Objectives: To observe the surface characteristics and mechanical behavior of retrieved microimplants under clinically simulating experimental conditions and to investigate the feasibility of rouse of microimplants. ... Objectives: To observe the surface characteristics and mechanical behavior of retrieved microimplants under clinically simulating experimental conditions and to investigate the feasibility of rouse of microimplants. Materials and methods: The microimplants, inserted at different angles, were retrieved from the patients (RMIP) and the artificial bone (RMIA). Surface characteristics, including morphologic changes of tips and thread edges, length reduction, and surface compositional variation, were evaluated using a field emission scanning electron microscope, a stereoscopic microscope, and energy-dispersive X-ray spectroscopy, respectively. Mechanical behavior comprising maximum insertion torque (MIT) and insertion time was tested with the artificial bone under clinically simulating conditions. Results: The tips and thread edges were worn out to various degrees in retrieved microimplants and thin deposits were observed on the surface in the RMIP group. Traces of foreign elements, such as iron, sulphur, and calcium, were detected on the surface of RMIP. Both MIT and insertion time of retrieved microimplants were increased compared to their initial use, and were much greater in RMIP. The increases of MIT were seen in all groups inserted at the insertion angle of 45~ compared with 90~, although the differences were not statistically significant. Conclusions: Retrieved microimplants exhibited different degrees of changes on surface characteristics and mechanical behavior, with more changes in RMIP. The reuse of microimplants for immediate relocation in the same patient may be acceptable; however, postponed relocation and allogeneic reuse of microimplants are not recommended in clinical practice. 展开更多
关键词 Orthodontic microimplant Surface characteristics Mechanical behavior Retrieval analysis
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