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大规模减税降费政策落实跟踪审计研究
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作者 刘维政 杜菲娟 《冶金财会》 2024年第10期50-53,共4页
随着供给侧结构性改革的深入推进,大规模减税降费政策的实施对于激发市场活力、促进企业发展、优化经济结构具有重要意义。自2018年大规模减税降费政策实施以来,我国持续开展大规模减税降费政策并卓有成效。文章着重对大规模减税降费政... 随着供给侧结构性改革的深入推进,大规模减税降费政策的实施对于激发市场活力、促进企业发展、优化经济结构具有重要意义。自2018年大规模减税降费政策实施以来,我国持续开展大规模减税降费政策并卓有成效。文章着重对大规模减税降费政策落实跟踪审计现状进行分析,结合审计过程中存在的问题,进一步提出优化大规模减税降费政策落实跟踪审计的策略。 展开更多
关键词 规模减税 政策落实 跟踪审计
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大规模减税降费政策的效果评估——基于企业满意度调查的研究 被引量:9
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作者 李艳 汪德华 史宇鹏 《学习与探索》 CSSCI 北大核心 2022年第6期121-131,共11页
为降低企业发展成本,我国在2018—2020年实施了前所未有的大规模减税降费政策,但由于数据限制,鲜有文献对这一政策效果进行评估。本文使用2019—2020年全国工商联“万家民营企业评营商环境”调查数据和2007—2015年中国税务局调查数据,... 为降低企业发展成本,我国在2018—2020年实施了前所未有的大规模减税降费政策,但由于数据限制,鲜有文献对这一政策效果进行评估。本文使用2019—2020年全国工商联“万家民营企业评营商环境”调查数据和2007—2015年中国税务局调查数据,在全面分析企业成本构成和成本压力来源的基础上,依据企业的满意度评价,首次系统研究减税降费政策的实施效果。研究发现,企业成本压力来源主要是原材料成本、用工成本、房租成本、财务成本和税费成本;减税降费的政策着实降低了企业税费负担;进一步的分析表明,企业对减税降费的整体满意度不高,大企业对减税降费政策的满意度高于中小企业的满意度,企业对个税减免、增值税减税和社保减免政策的敏感度更高、获得感更强。此外,相对于减税降费而言,企业对贷款贴息优惠政策和用工成本补贴政策有着更高的满意度,且税收征管不是导致企业获得感低的主要原因。本文的研究为全面了解减税降费政策的实施效果、进一步优化“十四五”时期的税收政策具有重要参考价值。 展开更多
关键词 规模减税 获得感 税费负担 企业满意度
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氮排放量评估及降氮潜力研究——以浙江省为例 被引量:1
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作者 吕越 陈忠清 《中国科技论坛》 CSSCI 北大核心 2016年第6期102-107,共6页
基于密集的交通工业设施、高投入的农业生产等情况,以人类生活产生的氮排放为切入点,研究了浙江省氮排放变化及时空氮排放差异、降氮潜力和规模,以及氮排放驱动因素。结果表明:氮排放量以杭州、宁波、温州、嘉兴、湖州、绍兴和金华地区... 基于密集的交通工业设施、高投入的农业生产等情况,以人类生活产生的氮排放为切入点,研究了浙江省氮排放变化及时空氮排放差异、降氮潜力和规模,以及氮排放驱动因素。结果表明:氮排放量以杭州、宁波、温州、嘉兴、湖州、绍兴和金华地区居高;杭州、宁波、温州、嘉兴为降氮规模最大的地区,对浙江省可降氮量有较强的拉动力;提高环境治理强度及科研投资力度、优化能耗、产业与对外贸易开放结构、合理控制工业化水平,对降低氮排放有积极作用。 展开更多
关键词 氮排放 氮潜力和规模 驱动因素 浙江
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宜兴市和桥污水处理厂提标及扩建工程设计 被引量:2
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作者 沈晓铃 冯成军 《给水排水》 CSCD 北大核心 2016年第2期41-44,共4页
宜兴市和桥污水处理厂一期工程原设计规模1万m3/d,出水水质执行《城镇污水处理厂污染物排放标准》(GB 18918-2002)一级B标准,一期改造工程采用降规模(0.8万m3/d)运行方式以应对更高的处理要求,同步实施二期工程(1.2万m3/d),深度处理系... 宜兴市和桥污水处理厂一期工程原设计规模1万m3/d,出水水质执行《城镇污水处理厂污染物排放标准》(GB 18918-2002)一级B标准,一期改造工程采用降规模(0.8万m3/d)运行方式以应对更高的处理要求,同步实施二期工程(1.2万m3/d),深度处理系统与一期合建。改造后工程总规模2万m3/d,出水水质执行一级A标准。介绍了工程改造的详细设计情况及改造后的运行效果。 展开更多
关键词 污水处理厂 提标改造 深度处理 降规模
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基于MapReduce的大规模数据集流形学习降维研究 被引量:3
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作者 薛永坚 倪志伟 《系统工程理论与实践》 EI CSSCI CSCD 北大核心 2014年第S1期151-157,共7页
信息技术的快速发展导致了数据规模的爆炸式增长,传统的机器学习、数据挖掘算法面临新的挑战.流形学习克服了传统线性降维算法的不足,成为十年来降维研究的热点领域.然而流形学习算法复杂度高,对于大规模的数据集并不适用.针对大规模数... 信息技术的快速发展导致了数据规模的爆炸式增长,传统的机器学习、数据挖掘算法面临新的挑战.流形学习克服了传统线性降维算法的不足,成为十年来降维研究的热点领域.然而流形学习算法复杂度高,对于大规模的数据集并不适用.针对大规模数据集下的流形学习降维问题,提出了基于MapReduce的分布式流形学习算法.该算法采用局部敏感哈希函数将相似点映射到同一个桶中,利用流形具有局部欧氏同胚的性质,在每个桶内采用欧氏距离度量点之间的测地距离,桶之间采用中心点及边缘点来计算修正的测地距离.在大规模的人工合成数据集和真实数据集上的实验表明,该算法能有效地估计数据点间的测地距离,适用于处理大规模数据集的降维问题. 展开更多
关键词 MAPREDUCE 流形学习 规模数据 局部敏感哈希
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社会保险征缴与企业创新行为:来自演化博弈模型的证据 被引量:4
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作者 曹越 胡文君 张文琪 《湖南大学学报(社会科学版)》 CSSCI 北大核心 2022年第2期51-63,共13页
通过构建社保征管与企业创新行为的演化博弈模型,分析社保征管和企业创新行为选择的动态过程,模型解析和数值仿真结果表明:当企业处于创新起步期,无论征收部门是否尽职,企业始终选择维持原有生产;当企业处于创新成长期,征收部门的策略... 通过构建社保征管与企业创新行为的演化博弈模型,分析社保征管和企业创新行为选择的动态过程,模型解析和数值仿真结果表明:当企业处于创新起步期,无论征收部门是否尽职,企业始终选择维持原有生产;当企业处于创新成长期,征收部门的策略选择会影响企业的创新行为,即当征收部门不尽职征收时,企业选择维持原生产,当征收部门尽职征收时,企业选择进行技术创新;当企业处于创新成熟期,无论征收部门是否尽职,企业总会主动进行技术创新,并在敏感性仿真分析中引入“社保入税”和“大规模减税降费”的场景,发现“社保入税”会使处于创新起步期和成长期的企业从维持原生产转变为进行技术创新,“大规模减税降费”则不会影响企业创新行为的选择。 展开更多
关键词 社保征管 企业创新 演化博弈 社保入税 规模减税
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Large-Scale Synthesis of Porous Bi2O3 with Oxygen Vacancies for Efficient Photodegradation of Methylene Blue 被引量:2
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作者 Li-rong Wang Ting-ting Hou +5 位作者 Yue Xin Wen-kun Zhu Shu-yi Yu Zi-cheng Xie Shu-quan Liang Liang-bing Wang 《Chinese Journal of Chemical Physics》 SCIE CAS CSCD 2020年第4期500-506,I0002,共8页
Photocatalytic degradation of organic pollutants has become a hot research topic because of its low energy consumption and environmental-friendly characteristics.Bismuth oxide(Bi2O3)nanocrystals with a bandgap ranging... Photocatalytic degradation of organic pollutants has become a hot research topic because of its low energy consumption and environmental-friendly characteristics.Bismuth oxide(Bi2O3)nanocrystals with a bandgap ranging from 2.0 eV to 2.8 eV have attracted increasing attention due to high activity of photodegradation of organic pollutants by utilizing visible light.Though several methods have been developed to prepare Bi2O3-based semiconductor materials over recent years,it is still difficult to prepare highly active Bi2O3 catalysts in large scale with a simple method.Therefore,developing simple and feasible methods for the preparation of Bi2O3 nanocrystals in large scale is important for the potential applications in industrial wastewater treatment.In this work,we successfully prepared porous Bi2O3 in large scale via etching commercial Bi Sn powders,followed by thermal treatment with air.The acquired porous Bi2O3 exhibited excellent activity and stability in photocatalytic degradation of methylene blue.Further investigation of the mechanism witnessed that the suitable band structure of porous Bi2O3 allowed the generation of reactive oxygen species,such as O2^-·and·OH,which effectively degraded MB. 展开更多
关键词 Bi2O3 photocatalyst Photocatalytic degradation Large scale Visible light PHOTOCATALYSIS
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论爆破减震技术在露天矿的应用 被引量:11
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作者 曾勇 《矿业快报》 2003年第6期39-41,共3页
针对露天矿爆破工作面临的减震问题 ,分析了爆破地震波影响的因素 。
关键词 爆破减震技术 露天矿 爆破地震波 孔网参数 炮孔超深值 炸药单耗 穿孔方式 地震波反相叠加减震 异步分区起爆 规模干扰
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大区多排微差爆破在南芬铁矿的应用
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作者 张继禄 金校元 《中国矿业》 北大核心 1997年第S1期100-102,共3页
本文简要介绍了本钢南芬露天铁矿进行大区多排微差爆破的具体实践,阐述了大区多排微差爆破提高爆破质量和改善各项经济技术指标给矿山带来的经济效益。
关键词 大区多排 微差爆破 异步分区起爆 规模干扰
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Isolation of Mimosine Degrading Bacteria from Rumen Juice and Mass Production by Gottingen Bioreactor Technology
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作者 A. Aung U. ter Meulen +1 位作者 F. Gessler H. Bohnel 《Journal of Agricultural Science and Technology(A)》 2011年第5期764-772,共9页
A method is described to isolate mfinosine degrading bacteria from mmen juice from German steers which had never been ted on either leucaena or mimosine. The isolate was cultivated in continuous culture in a bench top... A method is described to isolate mfinosine degrading bacteria from mmen juice from German steers which had never been ted on either leucaena or mimosine. The isolate was cultivated in continuous culture in a bench top fermenter in Medium 98-5 amended with an increasing amount of mimosine for 16 days. Degradation of mimosine was determined with a colorrinetfic method Incubated at 39 ℃ under anaerobic conditions, the isolate showed complete degradation of mimosine within one ~veek. The bacteriological pure isolate is an aero-tolerant gram-negative cocco-bacillus. By DNA sequencing analysis it belongs to genus Klebsiella. It was multiplied hi brain-heart-infusion, entrapped in alginate, and dried (37 ℃). Feeding trials in sheep in Myalmlar showed complete innocuity' and complete detoxification of mimosine from leucaena leaves. 展开更多
关键词 LEUCAENA MIMOSINE KLEBSIELLA runninants toxicity.
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The Strategic Importance of Cereal Virtual Water in Algeria: Report and Perspectives
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作者 B. Mouhouche S. Lani 《Journal of Agricultural Science and Technology》 2011年第1期121-125,共5页
In order to quantify the virtual water part which is contained in the imported cereals, compared with the hydraulic potentialities which are annually mobilised through the national territory, and on the basis of the a... In order to quantify the virtual water part which is contained in the imported cereals, compared with the hydraulic potentialities which are annually mobilised through the national territory, and on the basis of the agricultural statistics, we have determined the average quantities of the imported cereals per year in order to determine the virtual water volume that these cereals bind. The water needs of the cereals which are produced in Algeria have been calculated by the Cropwat software, in order to define the equivalent quantities of water in their production on the national scale. The obtained results confirm the importance of the annually imported virtual water, through the imported cereals, comparing with the national hydraulic potentialities. Our study shows also that in spite of the strategic importance of the virtual water in the imported cereals, a diminution has to take place, on the average term, by an improvement of the use efficiency of the precipitations (green virtual water) using the best mastery of the technical itinerary in general, and also the efficient use of precipitations in particular. 展开更多
关键词 CEREALS virtual water water deficit Algeria.
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新形势下大庆油田地面工程优化简化技术研究
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作者 张兴波 王中专 +2 位作者 高国忠 董庆辉 常超 《油气田地面工程》 2024年第11期81-85,共5页
随着油田开发的推进,配套建设的油田地面工程系统,满足了长垣水驱、长垣三次采油、扶余油层、大庆外围低渗透等不同开发方式和开发阶段的油、气、水等集输处理需求。目前,大庆油田已进入特高含水开发期,随着开发时间的延长,地面工程系... 随着油田开发的推进,配套建设的油田地面工程系统,满足了长垣水驱、长垣三次采油、扶余油层、大庆外围低渗透等不同开发方式和开发阶段的油、气、水等集输处理需求。目前,大庆油田已进入特高含水开发期,随着开发时间的延长,地面工程系统面临效益建产难度大,已建系统低效、高耗、老化等问题。结合新的形势和问题,地面工程系统建设需要转变观念,进行创新,在产能建设中推行“三优一简”技术措施,即采用地上地下一体优化、系统剩余能力优化、地面总体布局优化、规模应用适用于老区和外围开发的成熟简化工艺,达到控投资、降规模的目的;在已建系统改造中突出系统优化调整,实施水聚驱优化合并、净化油系统优化调整、低负荷站库优化关停和站库优化降级改造等措施,达到优运行、提负荷的目的。 展开更多
关键词 油田地面工程 优化 简化 提负荷 降规模
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Extreme precipitation events in East China and associated moisture transport pathways 被引量:10
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作者 ZHAO Yang XU XiangDe +4 位作者 ZHAO TianLiang XU HongXiong MAO Fei SUN Han WANG YuHong 《Science China Earth Sciences》 SCIE EI CAS CSCD 2016年第9期1854-1872,共19页
Interannual variation of summer precipitation in East China, and frequency of rainstorms during the monsoon season from 1961 to 2010, are analyzed in this study. It is found that the two variables show opposite trends... Interannual variation of summer precipitation in East China, and frequency of rainstorms during the monsoon season from 1961 to 2010, are analyzed in this study. It is found that the two variables show opposite trends on a decadal time scale: frequency of rainstorms increases significantly after the 1990 s, while summer precipitation in East China decreases during the same period. Analysis of the spatial distribution of summer rainstorm frequency from 1961 to 2010 indicates that it decreases from the southeast to the northwest at the east edge of the large-scale topography associated with the plateaus. Spatial distribution of rainstorms with daily rainfall greater than 50 mm is characterized by a "high in the southeast and low in the northwest" pattern, similar to the staircase distribution of the topography. However, the spatial distribution of variation in both summer precipitation and frequency of extreme rainstorms under global warming differs significantly from the three-step staircase topography. It is shown that moisture characteristics of summer precipitation and extreme rainstorms during the monsoon season in East China, including moisture transport pathways, moist flow pattern, and spatial structure of the merging area of moist flows, differ significantly. Areas of frequent rainstorms include the Yangtze River Valley and South China. Column-integrated moisture transport and its spatial structure could be summarized as a "merging" of three branches of intense moist flows from low and middle latitude oceans, and "convergence" of column-integrated moisture fluxes. The merging area for moist flow associated with rainstorms in the high frequency region is located slightly to the south of the monsoonal precipitation or non-rainstorm precipitation, with significantly strong moisture convergence. In addition, the summer moist flow pattern in East China has a great influence on the frequency of extreme rainstorms. Moisture flux vectors in the region of frequent rainstorms correspond to vortical flow pattern. A comparison of moisture flux vectors associated with non-rainstorms and rainstorms indicates that the moist vortex associated with rainstorms is smaller in size and located to the south of the precipitation maximum, while the moist vortex associated with non-rainstorms is larger and located to the north. It is shown that column-integrated moist transport vortices and the structure of moist flux convergence have significant impacts on the north-south oscillation of frequent rainstorm areas in East China, which is synchronized with the maximum vorticity of moisture transport and the minimum of convergence on the decadal time scale. Synthesis of moisture transport pathways and related circulation impacts leads to a conceptual model of moisture flow associated with rainstorms. 展开更多
关键词 Frequency of rainstorms Moisture transport Synoptic circulation Extreme rainstorms Synchronized variations Vortex structure
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