期刊文献+
共找到4篇文章
< 1 >
每页显示 20 50 100
公司所得税边际税率的模拟估值研究 被引量:1
1
作者 彭培鑫 《江苏建筑职业技术学院学报》 2012年第4期40-43,共4页
以筛选后的377家上市公司为样本,利用随机游走模型计算了2005-2009年我国上市公司的边际税率,并对不同性质、规模、行业企业的边际税率分布及变化情况进行了分析.得出影响我国企业边际税率的主要因素是企业所适用的比例税率、享受的相... 以筛选后的377家上市公司为样本,利用随机游走模型计算了2005-2009年我国上市公司的边际税率,并对不同性质、规模、行业企业的边际税率分布及变化情况进行了分析.得出影响我国企业边际税率的主要因素是企业所适用的比例税率、享受的相关税收优惠政策及企业的经营状况. 展开更多
关键词 公司所得税 边际税率 税制改革 随机游走模型 模拟估值方法
下载PDF
中国上市公司企业所得税边际税率的实证研究
2
作者 曹记峰 《首都经济贸易大学学报》 2016年第6期42-48,共7页
基于中国财税法规与资本市场现状,采用5种不同边际税率估算方法对中国1859家上市公司2007—2014年边际税率进行估算。针对不同年度、行业的边际税率分布及变化情况进行分析,得出影响中国企业边际税率的主要因素,为国家企业所得税税收优... 基于中国财税法规与资本市场现状,采用5种不同边际税率估算方法对中国1859家上市公司2007—2014年边际税率进行估算。针对不同年度、行业的边际税率分布及变化情况进行分析,得出影响中国企业边际税率的主要因素,为国家企业所得税税收优惠政策的制定提供更科学的视角。同时通过对比分析,找出理论最佳模拟边际税率估值法的简易替代估值计算方法,结论对中国边际税率估值、计算和研究有着重要意义。 展开更多
关键词 边际税率 三分法 均分法 模拟估值方法 Mazon法
下载PDF
Parameter identification and pressure control of dynamic system in shield tunneling using least squares method 被引量:10
3
作者 LI Shou-ju CAO Li-juan +1 位作者 SHANGGUAN Zi-chang LIU Bo 《Journal of Coal Science & Engineering(China)》 2010年第3期256-261,共6页
An estimation approach using least squares method was presented for identificationof model parameters of pressure control in shield tunneling.The state equation ofthe pressure control system for shield tunneling was a... An estimation approach using least squares method was presented for identificationof model parameters of pressure control in shield tunneling.The state equation ofthe pressure control system for shield tunneling was analytically derived based on themass equilibrium principle that the entry mass of the pressure chamber from cutting headwas equal to excluding mass from the screw conveyor.The randomly observed noise wasnumerically simulated and mixed to simulated observation values of system responses.The numerical simulation shows that the state equation of the pressure control system forshield tunneling is reasonable and the proposed estimation approach is effective even ifthe random observation noise exists.The robustness of the controlling procedure is validatedby numerical simulation results. 展开更多
关键词 parameter identification least squares method state equation shield tunneling
下载PDF
Building Vulnerability Evaluation in Landslide Deformation Phase 被引量:2
4
作者 CHEN L.X. YIN K.L. DAI Y.X. 《Journal of Mountain Science》 SCIE CSCD 2011年第2期286-295,共10页
Building vulnerability evaluation is important in the risk assessment on earthquake and flood hazards. But for landslide hazard, it is also a very important part for the people in buildings. Most discussions or resear... Building vulnerability evaluation is important in the risk assessment on earthquake and flood hazards. But for landslide hazard, it is also a very important part for the people in buildings. Most discussions or researches about building vulnerability are for landslide failure, few for landslide in deformation phase. For this objective, this paper discussed about building vulnerability evaluation using Zhaoshuling landslide as an example Zhaoshuling landslide named located in the Three Gorges Reservoir Area, China. After a field survey on the geological condition of landslide, detailed field investigation on the buildings' location and structure is carried out. To get landslide surface deformation, numerical simulation method is used under the combining condition of water fluctuation and rainfall. Then building deformation and probable damage degree is analyzed according to landslide surface deformation and the relative theory in mining. Based on the national standard building damage classification system, the vulnerability of all the buildings on the landslide is semi-quantitatively evaluated. 展开更多
关键词 LANDSLIDE Vulnerability evaluation BUILDING RISK
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部