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上海市营业税改征增值税试点及推广过程中的问题研究 被引量:14
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作者 张宏 赵悦辰 《湖南商学院学报》 2012年第3期74-79,共6页
上海市营业税改征增值税试点是增值税扩围的又一举措。本次试点出台了针对试点行业的新税收政策,由于只在局部地区、部分行业实施,会造成试点纳税人和非试点纳税人、试点行业和非试点行业、试点地区和非试点地区之间的税制衔接问题。因... 上海市营业税改征增值税试点是增值税扩围的又一举措。本次试点出台了针对试点行业的新税收政策,由于只在局部地区、部分行业实施,会造成试点纳税人和非试点纳税人、试点行业和非试点行业、试点地区和非试点地区之间的税制衔接问题。因此,税改在试点及推广过程中,考虑到服务业各个行业、全国各个地区多方面因素,可能会导致增值税税率不统一和复杂化、行业内和行业间税收负担变化、中央和地方利益博弈、上海地区出现洼地效应等一系列问题。本文通过研究这些问题产生的机制,认为解决这些问题,不仅要做好本次试点的准备,做好过渡与衔接,而且要借鉴国际经验,充分考虑我国的历史和国情,在科学调研的基础上,以公共利益为重,推进新一轮的全方位的财税改革。 展开更多
关键词 上海税改 试点及推广过程 问题研究
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进一步深化税收征管改革试点工作的几点思考——以江西省九江县地税局征管改革工作为例 被引量:1
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作者 袁柏青 付嫚 张萍 《经济师》 2013年第12期120-121,共2页
文章以江西省九江县为例,分析了改革试点前的税源管理状况及存在的问题、改革试点工作的主要内容,以及改革试点工作产生的初步影响,并就如何解决改革试点过程中遇到的问题提出了相关建议。
关键词 税源专业化管理 江西九江 深化征管改革 改革试点过程
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农村税费改革深层探析
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作者 王发明 《甘肃农业》 2004年第4期13-13,共1页
农村税费改革在试点过程中虽然取得了一定的成绩 ,但是隐藏在税费改革背后的一些深层次问题也逐渐地暴露出来。本文从四个方面论述了农村税费改革过程中遇到的深层次问题 ,需要在改革过程中逐步完善。
关键词 农村 税费改革 试点过程 农民收入
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Reliability Analysis of Repairable Systems Using Stochastic Point Processes 被引量:1
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作者 谭芙蓉 江志斌 白同朔 《Journal of Shanghai Jiaotong university(Science)》 EI 2008年第3期366-369,共4页
In order to analyze the failure data from repairable systems, the homogeneous Poisson process (HPP) is usually used. In general, HPP cannot be applied to analyze the entire life cycle of a complex, re-pairable system ... In order to analyze the failure data from repairable systems, the homogeneous Poisson process (HPP) is usually used. In general, HPP cannot be applied to analyze the entire life cycle of a complex, re-pairable system because the rate of occurrence of failures (ROCOF) of the system changes over time rather than remains stable. However, from a practical point of view, it is always preferred to apply the simplest method to address problems and to obtain useful practical results. Therefore, we attempted to use the HPP model to analyze the failure data from real repairable systems. A graphic method and the Laplace test were also used in the analysis. Results of numerical applications show that the HPP model may be a useful tool for the entire life cycle of repairable systems. 展开更多
关键词 repairable systems reliability analysis homogeneous Poisson process (HPP) rate of occurrence of failures (ROCOF) stochastic point process Laplace test
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Pilot Project on in Situ Aerobisation of Old Landfills: Results from Konstanz Dorfweiher Landfill
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作者 Daniel Laux Martin Reiser Martin Kranert 《Journal of Physical Science and Application》 2014年第4期248-254,共7页
A new in situ treatment technique was being utilized on a part of the Dorfweiher landfill in Konstanz, Germany to reduce the aftercare period. From 2010 to 2012, the landfill was aerated intermittently with low pressu... A new in situ treatment technique was being utilized on a part of the Dorfweiher landfill in Konstanz, Germany to reduce the aftercare period. From 2010 to 2012, the landfill was aerated intermittently with low pressure. Outgoing air was treated passively in an open biofilter which covers the landfill surface. The landfill was aerated by means of 80 air injection wells arranged area-wide in a 10 m grid. An elaborate measuring process and technological controls are being utilized in the pilot scheme. The data collected offer interesting insights about the processes during aeration, allowing optimization of the aeration strategy depending on changes of the conditions in the landfill. During the three-year aeration phase, conditions have changed inside the landfill section in various ways. In numerous zones of the landfill body, the aeration caused aerobic conditions with a decline of methane production. Accelerated settlings are measured up to 11%. The effects of the aerobic stabilization on the landfill are evaluated in a two-year monitoring phase started in 2013. 展开更多
关键词 LANDFILL in situ aerobisation aftercare period stabilization methane
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Study on the Thermal Ignition of Gasoline-air Mixture in Underground Oil Depots based on Experiment and Numerical Simulation 被引量:6
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作者 Ou Yihong Du Yang +2 位作者 Jiang Xingsheng Wang dong Liang Jianjun 《Journal of Thermal Science》 SCIE EI CAS CSCD 2010年第2期173-181,共9页
The study on the special phenomenon,occurrence process and control mechanism of gasoline-air mixture thermal ignition in underground oil depots is of important academic and applied value for enriching scientific theor... The study on the special phenomenon,occurrence process and control mechanism of gasoline-air mixture thermal ignition in underground oil depots is of important academic and applied value for enriching scientific theories of explosion safety,developing protective technology against fire and decreasing the number of fire accidents.In this paper,the research on thermal ignition process of gasoline-air mixture in model underground oil depots tunnel has been carried out by using experiment and numerical simulation methods.The calculation result has been demonstrated by the experiment data.The five stages of thermal ignition course,which are slow oxidation stage,rapid oxidation stage,fire stage,flameout stage and quench stage,have been firstly defined and accurately descried.According to the magnitude order of concentration,the species have been divided into six categories,which lay the foundation for explosion-proof design based on the role of different species.The influence of space scale on thermal ignition in small-scale space has been found,and the mechanism for not easy to fire is that the wall reflection causes the reflux of fluids and changes the distribution of heat and mass,so that the progress of chemical reactions in the whole space are also changed.The novel mathematical model on the basis of unification chemical kinetics and thermodynamics established in this paper provides supplementary means for the analysis of process and mechanism of thermal ignition. 展开更多
关键词 underground oil depots gasoline-air mixture thermal ignition EXPERIMENT numerical simulation
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