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浅议我国个人所得税的改革 被引量:5
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作者 戴弦 《会计之友》 北大核心 2008年第16期61-62,共2页
个人所得税是我国税收中的重要税种。当今世界,个人所得税在缩小贫富差距方面越来越发挥着"调节器"作用。本文联系我国个人所得税的发展现状,分析目前存在的一些问题及其影响,进而从个人所得税制、税率、课征范围以及税收政... 个人所得税是我国税收中的重要税种。当今世界,个人所得税在缩小贫富差距方面越来越发挥着"调节器"作用。本文联系我国个人所得税的发展现状,分析目前存在的一些问题及其影响,进而从个人所得税制、税率、课征范围以及税收政策等多个方面提出了完善我国个人所得税法的建议与设想。 展开更多
关键词 个人所得税 差别课征 量能征收
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Global and Regional Impacts of Vegetation on the Hydrological Cycle and Energy Budget as Represented by the Community Atmosphere Model (CAM3) 被引量:1
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作者 XU Zhongfeng ZENG Gang FU Congbin 《Atmospheric and Oceanic Science Letters》 2009年第2期85-90,共6页
The effects of vegetation and its seasonal variation on energy and the hydrological cycle were examined using a state-of-the-art Community Atmosphere Model (CAM3). Three 15-year numerical experiments were completed... The effects of vegetation and its seasonal variation on energy and the hydrological cycle were examined using a state-of-the-art Community Atmosphere Model (CAM3). Three 15-year numerical experiments were completed: the first with realistic vegetation characteristics varying monthly (VEG run), the second without vegetation over land (NOVEG run), and the third with the vegetation characteristics held at their annual mean values (VEGMEAN run). In these models, the hydrological cycle and land surface energy budget were widely affected by vegetation. Globaland annual-mean evapotranspiration significantly increased compared with the NOVEG by 11.8% in the VEG run run, while runoff decreased by 13.2% when the realistic vegetation is incorporated. Vegetation plays different roles in different regions. In tropical Asia, vegetation-induced cooling of the land surface plays a crucial role in decreasing tropical precipitation. In middle latitudes and the Amazon region, however, the vegetation-induced increase of evapotranspiration plays a more important role in increasing precipitation. The seasonal variation of vegetation also shows clear influences on the hydrological cycle and energy budget. In the boreal mid-high latitudes where vegetation shows a strong seasonal cycle, evapotranspiration and precipitation are higher in the summer in the VEG run than in the VEGMEAN run. 展开更多
关键词 VEGETATION seasonal variation hydrological cycle energy budget regional climate
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