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三外资保险公司递交申请 联袂冲刺“分改子”
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作者 朱成碧 《金融纵横》 2007年第12期54-54,共1页
在华外资保险公司将其分公司改建为子公司的战略正在加速实施。5月28日,包括美亚保险、法国安盟保险、德国安联保险在内的一批外资保险公司,已经向保监会递交了“分改子”的申请,目前正在等待批复。
关键词 外资保险公司 改子 财险公司 保监会
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子改分过程中税务筹划的关键点分析
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作者 赵丽丽 陆长青 《中文科技期刊数据库(全文版)经济管理》 2024年第9期0199-0202,共4页
本篇文章较为全面的探讨了子公司转为分公司过程中的税务筹划策略,聚焦于税收政策研究、纳税方式选择、合规避税与非法避税的区别、跨境交易筹划及税务风险评估等核心要点。进而通过深入分析这些关键点,本文旨在为企业在合法合规的前提... 本篇文章较为全面的探讨了子公司转为分公司过程中的税务筹划策略,聚焦于税收政策研究、纳税方式选择、合规避税与非法避税的区别、跨境交易筹划及税务风险评估等核心要点。进而通过深入分析这些关键点,本文旨在为企业在合法合规的前提下提供税务成本优化的有效路径,从而减轻税负,提升经济效益,为企业稳健发展奠定坚实基础。 展开更多
关键词 税务筹划 税收政策 纳税方式 合规避税
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子改分的账务与税务处理研究
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作者 代鑫 张桂新 《科技经济市场》 2016年第6期76-76,共1页
2015年8月,天津市撤销静海、宁河两县,设立静海、宁河两区。目前,国网天津市电力公司仅仅直管城东、城南、城西、东丽、滨海供电分公司及蓟县等几个供电子公司,应该借着行政区划调整和天津市排头兵优势,探讨全部"子改分"改革... 2015年8月,天津市撤销静海、宁河两县,设立静海、宁河两区。目前,国网天津市电力公司仅仅直管城东、城南、城西、东丽、滨海供电分公司及蓟县等几个供电子公司,应该借着行政区划调整和天津市排头兵优势,探讨全部"子改分"改革之后的,在账务、税务等方面存在的必要性和问题,改革对策与建议。 展开更多
关键词 电网企业 体制 可持续发展
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电网企业子公司改制分公司税收筹划研究——以AD公司为例 被引量:2
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作者 张彦 《现代商贸工业》 2016年第23期121-122,共2页
电网企业近年来积极推动县级供电公司子公司改制分公司工作,促进企业的集约化和精益化管理,为企业进行税收筹划提供了空间。从电网企业"子改分"对增值税和企业所得税的影响出发,通过计算AD电网公司各地区增值税负的变化,确定... 电网企业近年来积极推动县级供电公司子公司改制分公司工作,促进企业的集约化和精益化管理,为企业进行税收筹划提供了空间。从电网企业"子改分"对增值税和企业所得税的影响出发,通过计算AD电网公司各地区增值税负的变化,确定合理的增值税预征税率,实现地方税务征管的顺利过渡;确定县级供电公司"子改分"的改制形式,从而降低AD公司企业所得税的实际税负,为电网企业发展降本增效。 展开更多
关键词 电网企业 税收筹划
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“子改分”实例分析及新体制下的经营管理方式浅探 被引量:1
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作者 方怡 《铁路工程技术与经济》 2020年第4期69-70,20,共3页
本文以E公司实际情况为具体案例,以介绍分公司与子公司的主要特征及其之间的转化形式为主,根据其二级母公司的发展需求,E公司通过吸收合并方式将子公司模式改为分公司模式(以下简称"子改分")后,把其部分资质平移至另一子公司... 本文以E公司实际情况为具体案例,以介绍分公司与子公司的主要特征及其之间的转化形式为主,根据其二级母公司的发展需求,E公司通过吸收合并方式将子公司模式改为分公司模式(以下简称"子改分")后,把其部分资质平移至另一子公司TJE。目前,E公司及TJE共同隶属于二级集团有限公司,采用了"一套人马,两块牌子"的管理模式运营。由此,本文将对"子改分"工作过程中出现的重点、难点进行整合评析,并对新体制下的公司情况进行简析及浅探。 展开更多
关键词 公司 分公司 吸收合并 实例
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政学互动:“子改父过”孝道说及其与元祐更化之关系
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作者 高扬 《人文杂志》 CSSCI 北大核心 2022年第8期129-140,共12页
宋神宗去世后,面对《论语》“三年无改”孝道说对更化的挑战,司马光主要以“子改父过”孝道说进行反驳,其依据为《周易》中的“干父之蛊”。“以母改子”仅为此说的补充。除政治目的外,“子改父过”亦是司马光的学术主张。将“干父之蛊... 宋神宗去世后,面对《论语》“三年无改”孝道说对更化的挑战,司马光主要以“子改父过”孝道说进行反驳,其依据为《周易》中的“干父之蛊”。“以母改子”仅为此说的补充。除政治目的外,“子改父过”亦是司马光的学术主张。将“干父之蛊”解释为“子改父过”非司马独创,在儒家经典内部本就存在“子改父过”与“三年无改”两种孝道说的冲突。经司马光阐发后,“子改父过”说为旧党沿用,成为元祐更化的理论武器。宋哲宗亲政后否认此说,终结元祐之政。随着元祐被美化,“子改父过”说被广泛接受。朱熹在《周易》阐释中采纳了“子改父过”说,并解决了该说与“三年无改”说间的矛盾,为后世沿袭。 展开更多
关键词 父过 元祐更化 司马光 孝道 《周易·蛊卦》
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如何在县级供电企业开展“子改分”体制改革
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作者 王兵兵 《经贸实践》 2018年第8X期265-265,共1页
国家电网公司近年来开展企业管理模式改革,通过"三集五大"体系建设,坚持集约化、扁平化、专业化发展方向,减少层级管理幅度,对整个国家电网公司的资源进行重新配置和整合,以达到建设一强三优坚强电网的企业目标。如何高效完... 国家电网公司近年来开展企业管理模式改革,通过"三集五大"体系建设,坚持集约化、扁平化、专业化发展方向,减少层级管理幅度,对整个国家电网公司的资源进行重新配置和整合,以达到建设一强三优坚强电网的企业目标。如何高效完成改制工作是县级供电企业面临的重大问题,对资产清算、税务清算、企业注销、产权登记、营业执照、房产土地车辆以及社会保险变更等关键工作,在具体实施中加强协同管控,注重依法合规,强化操作规范和程序细节,确保分公司成立和子公司注销各个环节有条不紊的推进。本文就子改分过程中遇到的各项重点问题和关键环节做具体阐述。 展开更多
关键词 供电企业 分” 理念目标 做法措施
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县公司如何稳步推进“子改分”工作的高效实施
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作者 杨昊 《神州》 2016年第32期143-143,共1页
企业在发展壮大之后,出于自身经济利益与长期目标的考虑,会结合自己企业的属性会进行“子改分”的工作,但是子公司和分公司因其各自的属性不同,在具体的实施过程中难度很大,手续繁复,而且存在着一定的风险:财务管理的风险、法律方面的... 企业在发展壮大之后,出于自身经济利益与长期目标的考虑,会结合自己企业的属性会进行“子改分”的工作,但是子公司和分公司因其各自的属性不同,在具体的实施过程中难度很大,手续繁复,而且存在着一定的风险:财务管理的风险、法律方面的风险、劳动用工风险和组织结构风险等等.县公司在“子改分”的推进上面扮演着重要的角色,本文具体分析了县公司在推进“子改分”工作上存在的问题和挑战,基于此本文给出了县公司在推进“子改分”工作的高效实施方面的一些对策和方法. 展开更多
关键词 公司 分公司 分” 县级公司
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WLS助剂改性的棉纱线硫化染料浸染染色工艺研究 被引量:1
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作者 刘元军 王雪燕 +1 位作者 韩超 刘元臣 《染整技术》 CAS 2014年第6期17-21,共5页
固定阳离子改性剂WLS改性棉纱线工艺,研究硫化染料浸染染色工艺条件对染色性能的影响,优选出改性棉纱线硫化染料浸染染色的最佳工艺,评价了改性棉纱线硫化染料浸染染色效果。结果表明:改性棉纱线硫化染料的上染百分率和K/S值显著提高。... 固定阳离子改性剂WLS改性棉纱线工艺,研究硫化染料浸染染色工艺条件对染色性能的影响,优选出改性棉纱线硫化染料浸染染色的最佳工艺,评价了改性棉纱线硫化染料浸染染色效果。结果表明:改性棉纱线硫化染料的上染百分率和K/S值显著提高。WLS助剂改性棉纱线解决了传统硫化染料染色时,还原剂用量大,染料上染率低,染色废水污染严重等问题,这种改性工艺对于节能减排,开发环保型染色工艺非常有利。 展开更多
关键词 棉纱线 硫化染料 染色
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“图书馆事业如何在改革中前进” 征文启事
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《河南图书馆学刊》 1983年第1期2-,共1页
当前,强劲的改革之风正吹拂着祖国的大地。全国上下,各行各业,人们都在想改革,议改革,干改革。改革之风吹到哪里,哪里就出现生机勃勃、欣欣向荣的新气象,新局面。
关键词 革之风 图书馆事业 改子 玉合 财务问题 领导问题 产力 事力 革方案 请寄
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北京国调:首只专项混改投资基金
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作者 李明思 《现代国企研究》 2017年第19期78-81,共4页
北京国调混改投资基金目标是让混改企业"心情舒畅的做强做优"、"义不容辞的保值增值"、"光明正大的分享成果"。
关键词 投资基金 北京产权交易所 企业结构调整 工商银行 改子 退出渠道 中国联通 央企 国有企业 心情舒畅
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Synthesis and characterization of an unusual snowflake-shaped ZSM-5 zeolite with high catalytic performance in the methanol to olefin reaction 被引量:16
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作者 李静 刘粟侥 +3 位作者 张怀科 吕恩静 任鹏举 任杰 《Chinese Journal of Catalysis》 SCIE EI CAS CSCD 北大核心 2016年第2期308-315,共8页
The ZSM-5 zeolite with an unusual snowflake-shaped morphology was hydrothermally synthesized for the first time,and compared with common ellipsoidal and boat-like shaped samples.These samples were characterized by N2 ... The ZSM-5 zeolite with an unusual snowflake-shaped morphology was hydrothermally synthesized for the first time,and compared with common ellipsoidal and boat-like shaped samples.These samples were characterized by N2 adsorption-desorption,X-ray fluorescence spectroscopy,scanning electron microscopy,X-ray diffraction,magic angle spinning nuclear magnetic resonance,temperature-programmed desorption of ammonia,and infrared spectroscopy of pyridine adsorption.The results suggest that the BET surface area and SiO2/Al2O3 ratio of these samples are similar,while the snowflake-shaped ZSM-5 zeolite possesses more of the(101) face,and distortion,dislocation,and asymmetry in the framework,resulting in a larger number of acid sites than the conventional samples.Catalysts for the methanol to olefin(MTO) reaction were prepared by loading Ca on the samples.The snowflake-shaped Ca/ZSM-5 zeolite exhibited excellent selectivity for total light olefin(72%) and propene(39%) in MTO.The catalytic performance influenced by the morphology can be mainly attributed to the snowflake-shaped ZSM-5 zeolite possessing distortion,dislocation,and asymmetry in the framework,and lower diffusion limitation than the conventional samples. 展开更多
关键词 ZSM-5 zeolite MODIFICATION Methanol to olefins
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Reconstruction of HP Intein with Overlap-extension PCR 被引量:1
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作者 李佳 林瑛 +3 位作者 张秀丽 扬子江 贾秋品 孟清 《Agricultural Science & Technology》 CAS 2012年第4期727-730,共4页
[Objective] This study aimed to reconstruct the HP intein by overlap-exten- sion PCR. [Method] Several primers were designed according to the principle of overlap-extension PCR that the repeat sequences were overlappe... [Objective] This study aimed to reconstruct the HP intein by overlap-exten- sion PCR. [Method] Several primers were designed according to the principle of overlap-extension PCR that the repeat sequences were overlapped and served as the template to the other DNA strand in amplification. Then, several rounds of over- lap PCR reaction were conducted to mutate the four cysteines in the HP intein into serines, and introduce a linker sequence containing a tag for product detection and purification. [Result] DNA sequencing analysis proved that the four cysteines in the HP intein were successfully mutated into serines; the PCR precursor fragments were also rejoined into an intact HP gene fragment, without introducing any other unex- pected mutation; the DNA linker of 46 bp was successfully inserted into the de- signed HP gene sequences, without any mutation and base pair mismatch. [Conclu- sion] The HP intein was rapidly reconstructed by overlap-extension PCR in this study, which not only expands the application of overlap PCR in protein engineering, but also provides a simple, efficient and highly accurate tool for the reconstruction and modification of intein. 展开更多
关键词 Overlap-extension PCR Reconstruction of intein Primer design Application of intein
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Characterization of adsorptive capacity and mechanisms on adsorption of copper, lead and zinc by modified orange peel 被引量:8
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作者 冯宁川 郭学益 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2012年第5期1224-1231,共8页
A novel adsorbent was prepared by modifying orange peel with sodium hydroxide and calcium chloride. The morphological and characteristics of the adsorbent were evaluated by infrared spectroscopy (IR), scanning elect... A novel adsorbent was prepared by modifying orange peel with sodium hydroxide and calcium chloride. The morphological and characteristics of the adsorbent were evaluated by infrared spectroscopy (IR), scanning electron microscopy (SEM) and N2-adsorption techniques. The adsorption behavior of Cu^2+, Pb^2+ and Zn^2+ on modified orange peel (SCOP) was studied by varying parameters like pH, initial concentration of metal ions. Equilibrium was well described by Langmuir equation with the maximum adsorption capacities for Cu^2+, Pb^2+ and Zn^2+ of 70.73, 209.8 and 56.18 mg/g, respectively. Based on the results obtained in batch experiments, breakthrough profiles were examined using a column packed with SCOP for the separation of small concentration of Pb^2+ from an excess of Zn^2+ followed by elution tests. Ion exchange with Ca^2+ neutralizing the carboxyl groups of the pectin was found to be the predominant mechanism. 展开更多
关键词 orange peel chemical modification adsorption capacity adsorption mechanism
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Preparation of Zn-modified nano-ZSM-5 zeolite and its catalytic performance in aromatization of 1-hexene 被引量:6
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作者 王高亮 吴伟 +4 位作者 昝望 白雪峰 王文静 戚鑫 O.V.KIKHTYANIN 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2015年第5期1580-1586,共7页
The promoting effect of introducing Zn into nano-ZSM-5 zeolites by conventional impregnation method and isomorphous substitution on the performance of 1-hexene aromatization was investigated. The nano-ZSM-5 zeolite wa... The promoting effect of introducing Zn into nano-ZSM-5 zeolites by conventional impregnation method and isomorphous substitution on the performance of 1-hexene aromatization was investigated. The nano-ZSM-5 zeolite was synthesized by a seed-induced method without organic templates. The Zn-modified nano-ZSM-5 zeolite catalysts, xZ n/HNZ5 and y Zn/Al-HNZ5, were prepared by the conventional impregnation method and isomorphous substitution, respectively. The structure, chemical composition and acidity of the catalysts were characterized by XRD, XRF, N2 adsorption, SEM, NH3-TPD and Py-IR, while the catalytic properties were evaluated at 480 °C and a weight hourly space velocity(WHSV) of 2.0 h-1 in the aromatization procedure of 1-hexene. Compared with xZ n/HNZ5, y Zn/Al-HNZ5 exhibited smaller particles and higher dispersion of Zn species, which led to greater intergranular mesopore and homogeneous acidity distribution. Experimental results indicated that the synergy effect between the Brnsted and Lewis acid sites of the isomorphously substituted nano-ZSM-5 zeolites could significantly increase aromatics yield and improve catalytic stability in the 1-hexene aromatization. 展开更多
关键词 nano-ZSM-5 zeolite Zn-modification catalytic performance isomorphous substitution AROMATIZATION
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Fracture prediction using prestack Q calculation and attenuation anisotropy 被引量:1
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作者 安勇 《Applied Geophysics》 SCIE CSCD 2015年第3期432-440,469,共10页
The analysis of fractured reservoirs is very important to hydrocarbon exploration. The quality factor Q is a parameter used to characterize the attenuation of seismic waves in subsurface media. Q not only reflects the... The analysis of fractured reservoirs is very important to hydrocarbon exploration. The quality factor Q is a parameter used to characterize the attenuation of seismic waves in subsurface media. Q not only reflects the inherent properties of the medium but also is used to make predictions regarding reservoir fractures. Compared with poststack seismic data, prestack seismic data contain detailed stratigraphic information of seismic attributes and data inversion in reservoirs. The extraction of absorption parameters from prestack data improves the accuracy of attenuation estimates. In this study, I present a new method for calculating Q based on the modified S transform (MST) using common midpoint (CMP) preprocessed gathers. First, I use the MST with adjustable time-frequency resolution to carry out a high-precision time-frequency analysis of prestack CMP gathers and derive the calculation formula for the improved S transform-based frequency spectrum ratio method. Then, I use the energy density ratio to calculate the slope of the frequency spectrum ratio instead of the conventional amplitude ratio. Thus, I establish the relation between the slope of the spectrum ratio and offset as well as eliminate the offset effect by multichannel linear fitting, obtaining accurate Q values from seismic prestack data. Finally, I use the proposed prestack Q extraction method to study the fractured reservoir in Qianjin burried hill and P-wave absorption and attenuation anisotropy with good results in the fracture characterization. 展开更多
关键词 FRACTURE ATTENUATION quality factor MST CMP gather
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苏轼与司马光的役法之争 被引量:1
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作者 杨胜宽 《重庆三峡学院学报》 1994年第4期66-70,73,共6页
苏轼与司马光有着长期、深厚的交谊。这种交谊因两人在政治见解上的诸多相似,在当时特别引人注目。尤其是在熙宁变法中,因为他们对王安石新法的批评有着相似的观点,在当时和后来均被视为新法的主要反对派。北宋末年蔡京等人欲世代羞辱... 苏轼与司马光有着长期、深厚的交谊。这种交谊因两人在政治见解上的诸多相似,在当时特别引人注目。尤其是在熙宁变法中,因为他们对王安石新法的批评有着相似的观点,在当时和后来均被视为新法的主要反对派。北宋末年蔡京等人欲世代羞辱其政治对手所树立的“元祐党人碑”,便是以司马光为首,苏轼亚之。但是,由于二人年辈、职务、地位的差异,司马光对苏有较多的赏识、提携,苏轼对司马光却主要是尊重、感戴。随着王安石第二次罢相,熙丰变法难以维持;更随着宋神宗之逝,政治局势发生根本性逆转。司马光入朝为相,秉承太皇太后“以母改子”的意图,改罢新法“如救焚拯溺”。(《宋史·司马光传》)在废弃免役法的问题上,苏轼与之发生了激烈争论,并因此种下了受新旧两派势力夹击的人生祸患。 展开更多
关键词 熙宁变法 免役法 改子 北宋末年 罢相 政治见解 助役钱 台谏官 起居舍人 司马温
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Molecular Mechanisms of Cyclic Nucleotide-Gated Ion Channel Gating 被引量:1
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作者 王正朝 蒋永清 +3 位作者 卢立志 黄瑞华 侯清超 石放雄 《Journal of Genetics and Genomics》 SCIE CAS CSCD 北大核心 2007年第6期477-485,共9页
Cyclic nucleotide-gated ion channels (CNGs) are distributed most widely in the neuronal cell. Great progress has been made in molecular mechanisms of CNG channel gating in the recent years. Results of many experimen... Cyclic nucleotide-gated ion channels (CNGs) are distributed most widely in the neuronal cell. Great progress has been made in molecular mechanisms of CNG channel gating in the recent years. Results of many experiments have indicated that the stoichiometry and assembly of CNG channels affect their property and gating. Experiments of CNG mutants and analyses of cys- teine accessibilities show that cyclic nucleotide-binding domains (CNBD) bind cyclic nucleotides and subsequently conformational changes occurred followed by the concerted or cooperative conformational change of all four subunits during CNG gating. In order to provide theoretical assistances for further investigation on CNG channels, especially regarding the disease pathogenesis of ion channels, this paper reviews the latest progress on mechanisms of CNG channels, functions of subunits, processes of subunit assembly, and conformational changes of subunit regions during gating. 展开更多
关键词 cyclic nucleotide-gated ion channel (CNG) conformational change GATING
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Surface modification of Cu-25Cr alloy induced by high current pulsed electron beam 被引量:2
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作者 周志明 柴林江 +3 位作者 肖志佩 涂坚 王亚平 黄伟九 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2015年第6期1935-1943,共9页
A Cu-25Cr alloy prepared by vacuum induction melting method was treated by the high current pulsed electron beam (HCPEB) with pulse numbers ranging from 1 to 100. Surface morphologies and microstructures of the allo... A Cu-25Cr alloy prepared by vacuum induction melting method was treated by the high current pulsed electron beam (HCPEB) with pulse numbers ranging from 1 to 100. Surface morphologies and microstructures of the alloy before and after the treatment were investigated by scanning electron microscopy and X-ray diffraction. The results show that significant surface modification can be induced by HCPEB with the pulse number reaching 10. Craters with typical morphologies on the Cu-25Cr alloy surface are formed due to the dynamic thermal field induced by the HCPEB. Micro-cracks, as a unique feature, are well revealed in the irradiated Cu-25Cr specimens and attributed to quasi-static thermal stresses accumulated along the specimen surface. The amount of cracks is found to increase with the pulse number and a preference of these cracks to Cr phases rather than Cu phases is also noted. Another characteristic produced by the HCPEB is the fine Cr spheroids, which are determined to be due to occurrence of liquid phase separation in the Cu-25Cr alloy. In addition, an examination on surface roughness of all specimens reveals that more pulses will produce a roughened surface, as a result of compromising the above features. 展开更多
关键词 Cu-Cr alloy surface modification high current pulsed electron beam MICROSTRUCTURE
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Improvement for Agronomic Traits of Partial Waxy Wheat by Combination of Backcrossing with a PCR-based DNA Marker 被引量:3
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作者 董玉秀 赵翔宇 +2 位作者 王甲威 苑国良 张宪省 《Journal of Genetics and Genomics》 SCIE CAS CSCD 北大核心 2007年第9期836-841,共6页
To improve agronomic traits of partial waxy wheat, crossing between Chinese Baihuomai and wheat cultivars PH85-16, Jinan 17, and Yannong 15 was performed. The progeny plants were further backcrossed to these cultivars... To improve agronomic traits of partial waxy wheat, crossing between Chinese Baihuomai and wheat cultivars PH85-16, Jinan 17, and Yannong 15 was performed. The progeny plants were further backcrossed to these cultivars as recurrent parents for five generations. To get homozygous plants with the null allele at the Wx-D1 locus, self-pollination was carried out in the BC5F1 generation. Through another three generations, 6 partial waxy wheat lines were obtained, which had similar agronomic performance as their recurrent parents and carried the null allele at the Wx-D1 locus. In each generation, the Wx-D1 locus was identified by a PCR-based DNA marker and the agronomic traits were examined in progeny plants. The results from this study indicate that the use of backcrossing with a PCR-based DNA marker was useful in waxy wheat breeding. These partial waxy wheat lines can be used in field production. 展开更多
关键词 partial waxy wheat improved agronomic traits BACKCROSSING molecular assisted selection
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