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New Scheme for Estimating the Free Energy of Crystallization of Amorphous Alloys
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作者 舒小林 张邦维 +1 位作者 张恒 谭肇升 《Rare Metals》 SCIE EI CAS CSCD 1992年第2期143-144,共2页
关键词 Free new scheme for Estimating the Free Energy of Crystallization of Amorphous Alloys
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A New SLM Scheme Based on Constellation Rotation for PAPR Reduction
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作者 Xie Yinghai Li Xianhuai Zhao Haibo 《China Communications》 SCIE CSCD 2024年第11期267-277,共11页
A new selected mapping(SLM)scheme based on constellation rotation is proposed to reduce the peak-to-average power ratio(PAPR)of orthogonal frequency division multiplexing(OFDM)signals.Its core idea is to generate abun... A new selected mapping(SLM)scheme based on constellation rotation is proposed to reduce the peak-to-average power ratio(PAPR)of orthogonal frequency division multiplexing(OFDM)signals.Its core idea is to generate abundant candidate signals by rotating different sub-signals of the original frequency signal with different angles.This new signal generation method can simplify the calculation process of candidate time signals into the linear addition of some intermediate signals,which are generated by the inverse fast Fourier transform(IFFT)operation of the original frequency signal.This feature can effectively reduce the computational complexity of candidate signal generation process.And compared to the traditional SLM scheme,the number of complex multiplication and complex addition of new scheme can separately be decreased by about 99.99% and 91.7% with some specific parameters.Moreover,with the help of the constellation detection mechanism at the receiver,there is no need to carry any side information at the transmitter.The simulation results show that,with the same channel transmission performance,the PAPR reduction performance of new scheme can approach or even exceed the upper bound of the traditional SLM scheme,which uses all the vectors in Hadamard matrix as the phase sequences. 展开更多
关键词 constellation rotation low computational complexity new selected mapping scheme peak-toaverage power ratio without side information transmission
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The impact of the New Rural Cooperative Medical Scheme on the“health poverty alleviation”of rural households in China 被引量:3
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作者 QIN Li-jian Chien-ping CHEN +2 位作者 LI Yu-heng SUN Yan-ming CHEN Hong 《Journal of Integrative Agriculture》 SCIE CAS CSCD 2021年第4期1068-1079,共12页
This study investigates the impact of the New Rural Cooperative Medical Scheme(NRCMS)on rural households to escape poverty.We employ the instrumental variable method,the IVProbit model,to analyze the national data fro... This study investigates the impact of the New Rural Cooperative Medical Scheme(NRCMS)on rural households to escape poverty.We employ the instrumental variable method,the IVProbit model,to analyze the national data from the rural-resident field survey by the China Family Panel Studies(CFPS)in 2016.Based on the large-scale data,we found that,first,the hospitalization of family members is the key factor in increasing the risk of the family falling into poverty.The NRCMS has significantly reduced the likely risk of falling into poverty.Second,the impact of the NRCMS on poverty alleviation varies among groups with different levels of income.There is no impact on the upper-middle and high-income groups;in contrast,the NRCMS has substantially improved the capacity of low-income rural families to prevent poverty due to illness,especially for the lower-middle-income group.Third,there exist significant regional differences in the impact of NRCMS on the health poverty alleviation of rural households in China.The NRCMS has successfully reduced the risk of rural households in the western region falling into poverty,simultaneously,no significant impact on those in the eastern and central regions.In order to diminish and eliminate poverty eventually and boost rural residents'capacity for income acquisition,we propose the following:raise the actual compensation ratio of the NRCMS,control the rising expense of NRCMS by promoting the payment method reform,construct the comprehensive healthcare system in the western region,strengthen the medical security for the poor in remote area,and enhance the living environment for rural residents. 展开更多
关键词 new Rural Cooperative Medical scheme rural households health poverty alleviation
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A NEW NND DIFFERENCE SCHEME OF SECOND-ORDER IN TIME AND SPACE 被引量:1
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作者 吴望一 蔡庆东 《Applied Mathematics and Mechanics(English Edition)》 SCIE EI 2000年第6期617-630,共14页
The study by H.X.Zhang shows that in order to suppress the spurious oscillation at both upstream and downstream of the shock, the coefficient of the third_order derivative on the right hand side of the modified equati... The study by H.X.Zhang shows that in order to suppress the spurious oscillation at both upstream and downstream of the shock, the coefficient of the third_order derivative on the right hand side of the modified equation of the difference scheme must be positive upstream and negative downstream of the shock. According to this principle, a new non_oscillatory, containing no free parameters and dissipative difference scheme of second_order both in time and space is proposed. It is proved that this scheme possesses TVD property and is generalized Gudunov scheme of second_order. In the presence of the shock wave in the flow field, this scheme is the generalization and improvement of the Lax_Wendroff scheme. Several numerical examples are given which demonstrate that the proposed scheme is non_oscillatory of high order accuracy and high resolution. It also has the advantages of compact form, greater maximum allowable Courant number and convenient to use. 展开更多
关键词 new NND difference scheme Euler equation
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A POSTERIORI ERROR ESTIMATION OF THE NEW MIXED ELEMENT SCHEMES FOR SECOND ORDER ELLIPTIC PROBLEM ON ANISOTROPIC MESHES
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作者 王培珍 陈绍春 《Acta Mathematica Scientia》 SCIE CSCD 2014年第5期1510-1518,共9页
This paper presents a posteriori residual error estimator for the new mixed el-ement scheme for second order elliptic problem on anisotropic meshes. The reliability and efficiency of our estimator are established with... This paper presents a posteriori residual error estimator for the new mixed el-ement scheme for second order elliptic problem on anisotropic meshes. The reliability and efficiency of our estimator are established without any regularity assumption on the mesh. 展开更多
关键词 error estimator anisotropic meshes new mixed element schemes
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Optimized Reimbursement Scheme of China's New Cooperative Medical System Using Monte Carlo Simulation 被引量:2
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作者 MENG Xue Hui HUANG Yi Xiang +1 位作者 RAO Dong Ping LIU Qing 《Biomedical and Environmental Sciences》 SCIE CAS CSCD 2013年第11期937-943,共7页
China's Rural Cooperative Medical System collapsed alongside communal farming at the end of the Maoist period in 1976, leaving most farmers vulnerable[1]. In rural areas, where 80% of people have been without health ... China's Rural Cooperative Medical System collapsed alongside communal farming at the end of the Maoist period in 1976, leaving most farmers vulnerable[1]. In rural areas, where 80% of people have been without health insurance of any kind, illness has emerged as a leading cause of poverty[24]. To address the poor state of health care among the rural population, in 2003 the Chinese government launched the New Rural Cooperative Medical System (NCMS), 展开更多
关键词 Optimized Reimbursement scheme of China’s new Cooperative Medical System Using Monte Carlo Simulation
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A New Multidimensional Time Series Forecasting Method Based on the EOF Iteration Scheme 被引量:3
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作者 张邦林 刘洁 孙照渤 《Advances in Atmospheric Sciences》 SCIE CAS CSCD 1993年第2期243-247,共5页
In this paper a new .mnultidimensional time series forecasting scheme based on the empirical orthogonal function (EOF) stepwise iteration process is introduced. The scheme is tested in a series of forecast experiments... In this paper a new .mnultidimensional time series forecasting scheme based on the empirical orthogonal function (EOF) stepwise iteration process is introduced. The scheme is tested in a series of forecast experiments of Nino3 SST anomalies and Tahiti-Darwin SO index. The results show that the scheme is feasible and ENSO predictable. 展开更多
关键词 SST A new Multidimensional Time Series Forecasting Method Based on the EOF Iteration scheme Nino EOF
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A NEW ADAPTIVE FILTERING SCHEME BASED ON WAVELET TRANSFORM
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作者 Wang Yongde He Peiyu Wang Chunxia(Dept. of Radio Electronics, Sichuan University, Chengdu 610064) 《Journal of Electronics(China)》 1999年第3期257-262,共6页
Based on the scale function representation for a function in L2(R), a new wavelet transform based adaptive system identification scheme is proposed. It can reduce the amount of computation by exploiting the decimation... Based on the scale function representation for a function in L2(R), a new wavelet transform based adaptive system identification scheme is proposed. It can reduce the amount of computation by exploiting the decimation properties and keep the advantage of quasi-orthogonal transform of the discrete wavelet, transform (DWT). The issue has been supported by computer simulations. 展开更多
关键词 IIR SP NLMS A new ADAPTIVE FILTERING scheme BASED ON WAVELET TRANSFORM DWT IEEE
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Impact of the New Cooperative Medical Scheme on Health Care Service Utilization in Rural China
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作者 Xinxin Ma 《Journal of Statistical Science and Application》 2016年第3期119-131,共13页
Using the 2000, 2004, and 2006 CHNS longitudinal survey data and econometric methods (random-effect probit regression model and DID methods), this study conducted an empirical analysis to estimate the impact of NCMS... Using the 2000, 2004, and 2006 CHNS longitudinal survey data and econometric methods (random-effect probit regression model and DID methods), this study conducted an empirical analysis to estimate the impact of NCMS. The major conclusions are as follows. First, predisposing factors, enabling factors, health care need factors, and lifestyle factors affect health care utilization. Second, results using DID methods indicate that NCMS did not affect health care service utilization (outpatient and inpatient) of individuals when ill, but it might increase the possibility of getting a health examination. Third, there is no difference in health care service utilization (both outpatient and inpatient) between the NCMS enrollment group and the non-enrollment group in both working age group (15-59) and the elderly group (60 and over). Therefore, it can be said that NCMS did not affect the health care utilization in both the group. However, NCMS positively affects disease prevention behavior (visiting the hospital to receive a health examination) in the working age group, but the effect did not appear in the elderly group. 展开更多
关键词 new Cooperative Medical scheme (NCMS) health care service utilization rural China
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The New Rural Cooperative Medical Scheme and Its Implications on Rural Labor Migration in China:Evidence from Longitudinal Surveys
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作者 秦雪征 郑直 《China Economist》 2012年第3期89-101,共13页
In 2003, China initiated the New Rural Cooperative Medical Scheme (NRCMS) in order to provide basic health care coverage for the rural population. However, the NRCMS has had a marked impact on rural-urban labor mig... In 2003, China initiated the New Rural Cooperative Medical Scheme (NRCMS) in order to provide basic health care coverage for the rural population. However, the NRCMS has had a marked impact on rural-urban labor migration as its current regulations present a barrier for cross-region participation in the NRCMS, and its reimbursement system is biased when the enrollees seek medical services outside their location of hukou, a household registration system in China. This paper performs a variety of empirical tests on a panel data set from the China Health and Nutrition Survey (CHNS) to study how the NRCMS affects rural residents' work location choices. We observed a "locking effect" on potential rural migrant workers and a "pulling effect" on existing ones. According to the results, the NRCMS has discouraged rural residents from working outside their location of hukou, lowering the probability of relocation by 3.52 percent. Meanwhile, the NRCMS system actually encourages existing migrant workers to return home. This paper concludes that the NRCMS has to some extent restrained the free flow of the labor force and exacerbated the migrant worker shortage. 展开更多
关键词 new Rural Cooperative Medical scheme rural labor migration lockingeffect pulling effect
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SEVERAL NEW TYPES OF FINITE-DIFFERENCE SCHEMES FOR SHALLOW-WATER EQUATION WITH INITIAL-BOUNDARY VALUE AND THEIR NUMERICAL EXPERIMENT
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作者 吕秋强 周钢 刘应中 《Applied Mathematics and Mechanics(English Edition)》 SCIE EI 1989年第3期271-281,共11页
This paper proposed several new types of finite-difference methods for the shallow water equation in absolute coordinate system and put forward an effective two-step predictor-corrector method, a compact and iterative... This paper proposed several new types of finite-difference methods for the shallow water equation in absolute coordinate system and put forward an effective two-step predictor-corrector method, a compact and iterative algorithm for five diagonal matrix. Then the iterative method was used for a multi-grid procedure for shallow water equation. A t last, an initial-boundary value problem was considered, and the numerical results show that the linear sinusoidal wave would successively evolve into conoidal wave. 展开更多
关键词 In SEVERAL new TYPES OF FINITE-DIFFERENCE schemeS FOR SHALLOW-WATER EQUATION WITH INITIAL-BOUNDARY VALUE AND THEIR NUMERICAL EXPERIMENT
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The impact of the New Cooperative Medical Scheme in Sangzhi County,Hunan Province
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作者 Jiangao Niu Deland Liu +1 位作者 Renie Liu Tennison Liu 《Chinese Journal of Population,Resources and Environment》 2013年第2期174-179,共6页
In August 2011,the Sangzhi County government,Hunan Province,adopted a series of new health care policies as a national pilot of the New Cooperative Medical Scheme(referred to as 2011 NCMS).These policies were designed... In August 2011,the Sangzhi County government,Hunan Province,adopted a series of new health care policies as a national pilot of the New Cooperative Medical Scheme(referred to as 2011 NCMS).These policies were designed to further resolve illness-led poverty and the poor state of health care in the local area.The program had a positive impact and spread to other regions in Hunan Province.This paper will discuss the progress made as a result of the policies and several issues that challenge the scheme in practice.A total sample of 1212 individuals and 303 households were included in the analysis,and98 interviews were conducted with people related to the scheme.Our major findings indicate that the 201!NCMS has significantly reduced the out-of-pocket medical payment of rural residents,and also increased the township hospitals'patient flow.However,the medical scheme still faces many challenging issues during the implementation.With the increasing interest among the Chinese policy makers in strengthening and promoting the Sangzhi Model,the impacts of the scheme deserve greater attention in practice so as to further improve NCMS in rural China. 展开更多
关键词 new COOPERATIVE MEDICAL scheme ENROLLMENT rate illness-led poverty REIMBURSEMENT catastrophic expenditure
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Solving Different Types of Differential Equations Using Modified and New Modified Adomian Decomposition Methods
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作者 Justina Mulenga Patrick Azere Phiri 《Journal of Applied Mathematics and Physics》 2023年第6期1656-1676,共21页
The Modified Adomian Decomposition Method (MADM) is presented. A number of problems are solved to show the efficiency of the method. Further, a new solution scheme for solving boundary value problems with Neumann cond... The Modified Adomian Decomposition Method (MADM) is presented. A number of problems are solved to show the efficiency of the method. Further, a new solution scheme for solving boundary value problems with Neumann conditions is proposed. The scheme is based on the modified Adomian decomposition method and the inverse linear operator theorem. Several differential equations with Neumann boundary conditions are solved to demonstrate the high accuracy and efficiency of the proposed scheme. 展开更多
关键词 Neumann Conditions Modified Adomian Decomposition Method Solution scheme new Modified Adomian Decomposition Method Differential Equations
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宁做“鸡头”不做“凤尾”?——新高考背景下优质高中对学生学业表现的影响
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作者 马莉萍 冯沁雪 周雪涵 《教育与经济》 CSSCI 北大核心 2024年第3期47-57,共11页
基于某新高考省份高中毕业生的大规模问卷调查数据,使用断点回归方法研究进入不同梯队优质高中对学生高考成绩、选科选考及学习投入的影响。研究发现:从学业成绩来看,优质高中并没有显著提升学生的高考成绩;相比在第二梯队优质高中做“... 基于某新高考省份高中毕业生的大规模问卷调查数据,使用断点回归方法研究进入不同梯队优质高中对学生高考成绩、选科选考及学习投入的影响。研究发现:从学业成绩来看,优质高中并没有显著提升学生的高考成绩;相比在第二梯队优质高中做“鸡头”,勉强进入第一梯队优质高中的“凤尾”学生甚至可能面临成绩损失。从学习行为来看,“鸡头”和“凤尾”学生在选科选考和学习投入方面差异不大;相比非优质高中的“鸡头”,第二梯队优质高中的“凤尾”学生更晚确定选考科目、校内学习投入更少;相比第二梯队优质高中的“鸡头”,第一梯队优质高中的“凤尾”学生的校内学习投入更多、但学习效率更低。本文的研究发现侧面验证了政府部门监管择校、实施教育资源均衡政策的必要性。 展开更多
关键词 学业表现 新高考 断点回归 择校 教育资源均衡
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China's new rural pension scheme:practice and problems
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作者 朱玲 蒋中一 +1 位作者 金成武 王震 《China Economist》 2010年第5期100-108,共9页
The paper first describes the characteristics of the new rural pension scheme and then analyzes some problems emergingin its implementation based on afield in Anhui province’s Dangtu County and Jiangsu province’s Ho... The paper first describes the characteristics of the new rural pension scheme and then analyzes some problems emergingin its implementation based on afield in Anhui province’s Dangtu County and Jiangsu province’s Hongze County inApril 2010.Unlike the urban pension system, the new rural pension scheme is of a voluntary nature, and unlike the oldrural pension scheme, the government subsidizes participants using fiscal revenue.However, in its implementation thereare some problems.The first involves the so-called "bundle scheme" that requires pensioners’ children to participate.Evidence from our field study shows that coverage is less than 80%, even with a "bundle scheme." On the country,the "bundle scheme" increases social costs and it should therefore be replaced with legal regulations.Next, the paperexplains why a majority of participants choose the minimum contribution level based on observations in the fieldstudy.This choice reflects the two-fold information asymmetry between the authority and rural residents.Based onthe field study, we suggest that the new rural pension authority listen to village cadres and farmers to increase farmers’awareness. 展开更多
关键词 new RURAL PENSION scheme BUNDLE scheme minimum CONTRIBUTION level
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地奥心血康软胶囊联合依那普利对冠心病合并心房颤动患者血压测量波动性的影响
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作者 廖然 罗潇 陈玲 《吉林医学》 CAS 2024年第2期404-408,共5页
目的:探讨地奥心血康软胶囊联合依那普利对冠心病合并心房颤动患者血压测量波动性的影响。方法:选取2021年1月~2021年10月就诊于九江市第一人民医院的136例冠心病合并持续性非瓣膜性心房颤动患者,计算分析包括年龄、性别、合并疾病、合... 目的:探讨地奥心血康软胶囊联合依那普利对冠心病合并心房颤动患者血压测量波动性的影响。方法:选取2021年1月~2021年10月就诊于九江市第一人民医院的136例冠心病合并持续性非瓣膜性心房颤动患者,计算分析包括年龄、性别、合并疾病、合并用药等参数在内的各项因素和血压波动的相关性,并就是否联合使用地奥心血康软胶囊在管理血压波动方面的价值进行探索。结果:年龄、性别、合并疾病(高血压、糖尿病、卒中、心力衰竭、高脂血症)、合并用药[血管紧张素转化酶抑制剂(ACEI)、血管紧张素受体拮抗剂(ARB)、β受体阻滞剂、钙离子通道阻滞剂(CCB)、利尿剂、抗凝药、抗血小板药、他汀]与基线水平血压波动之间的相关性差异无统计学意义(P>0.05);在将计算血压波动结点值设置为“6 mmHg”这一前提下,总体研究对象的血压波动达标率为29.4%,联药组在随访过程中的血压波动达标率呈逐渐上升趋势,单药组的血压波动达标率也呈现了波动性,单药组对应时间节点的血压波动达标率较之于联药组均偏低。结论:地奥心血康软胶囊与血压管理具有良好的相关性且能够降低血压的波动性,可以考虑联合依那普利作为降压控压方案。 展开更多
关键词 地奥心血康软胶囊 冠心病合并房颤 血压测量 波动性 新型降压方案
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新农保对老年人劳动供给及福利的影响
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作者 岳希明 范小海 《贵州财经大学学报》 CSSCI 北大核心 2024年第2期1-11,共11页
文章基于CHIP2013和CHIP2018新数据,利用模糊断点回归方法研究了新型农村社会养老保险制度(新农保)对农村老年居民的劳动参与率和劳动时间的影响。文章不同于以往研究仅关注新农保对农业劳动参与率或劳动时间的影响,而是全面考察了其对... 文章基于CHIP2013和CHIP2018新数据,利用模糊断点回归方法研究了新型农村社会养老保险制度(新农保)对农村老年居民的劳动参与率和劳动时间的影响。文章不同于以往研究仅关注新农保对农业劳动参与率或劳动时间的影响,而是全面考察了其对总的劳动参与率和不同类型劳动参与率以及劳动时间的影响,特别是关注了以往研究未曾分析的长期影响。文章发现,在当前新农保养老金水平仍较低的情境下,领取养老金仅是使得农村老年人在不同类型劳动间转换工作,而几乎不影响总劳动参与率,短期影响和长期影响具有异质性。农业劳动的参与率以及劳动时间的短期变化不显著,长期才显著。农业劳动参与率和劳动时间的下降源于土地经营面积的减少。社会养老对家庭养老由挤出变为挤入。领取养老金对老年人的健康保健支出、家庭储蓄以及主观幸福感的影响在统计上并不显著。应通过准确定位基本养老保险制度和改革退休年龄政策来应对人口老龄化对劳动力供给产生的影响。 展开更多
关键词 新型农村社会养老保险 劳动参与率 劳动时间
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社会养老保险对农村包容性增长的影响——基于收入流动性的视角
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作者 马九杰 唐溧 邓佩云 《湖南大学学报(社会科学版)》 CSSCI 北大核心 2024年第4期35-42,共8页
使用CFPS 2010—2018年5期数据,考察农户参与新农保后收入增长的差异及其作用机制。研究发现:农户在期初参与新农保会显著提高其收入增长率,这主要是由于缴纳保险费用后农户预期养老风险的降低,会提高家庭的农业生产投入,促进经营性收... 使用CFPS 2010—2018年5期数据,考察农户参与新农保后收入增长的差异及其作用机制。研究发现:农户在期初参与新农保会显著提高其收入增长率,这主要是由于缴纳保险费用后农户预期养老风险的降低,会提高家庭的农业生产投入,促进经营性收入增长。并且,对不同收入水平农户的异质性分析表明,新农保对较低收入家庭收入增长促进效果更大,有利于农村包容性增长。因此,应当不断提高农村家庭应对养老风险的能力,将健全社会养老保险体系作为巩固和拓展脱贫攻坚成果、促进包容性增长、实现共同富裕的重要抓手。 展开更多
关键词 社会养老保险 新农保 收入增长 收入流动性 包容性增长
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城市轨道交通装配式地下车站新型构件连接方案的抗剪及抗震性能分析
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作者 周华海 《城市轨道交通研究》 北大核心 2024年第4期144-149,154,共7页
[目的]为了进一步推广地下装配式结构在城市轨道交通工程中的应用,应对城市轨道交通车站明挖装配式出入口施工的关键技术(尤其是新型构件连接方案)进行研究。[方法]设计了由2块尺寸相同的不等边C形标准构件(有2道横向裂缝)拼接而成的城... [目的]为了进一步推广地下装配式结构在城市轨道交通工程中的应用,应对城市轨道交通车站明挖装配式出入口施工的关键技术(尤其是新型构件连接方案)进行研究。[方法]设计了由2块尺寸相同的不等边C形标准构件(有2道横向裂缝)拼接而成的城市轨道交通车站装配式出入口结构,基于此结构提出了一种新型的构件连接方案。通过模型试验及数值模拟,研究了该新型连接节点的抗剪性能和抗震性能,得出了不同受力条件下的荷载-位移曲线、抗剪形态、抗震耗能及延性等指标,验证了该新型连接节点的可靠性。[结果及结论]装配构件的截面抗剪承载力远高于传统现浇截面抗剪承载力;型钢的存在可以充分保证试件的抗剪能力;“承插接口+型钢插板”是一种可靠的连接方式,其各项性能与现浇试件相比大致相当;型钢插入长度的变化对接缝处裂缝及其最大承载力的影响很小,建议选用的型钢插入长度等与构件厚度一致。 展开更多
关键词 城市轨道交通 地下车站 装配式结构 新型构件连接方案 抗剪承载力 抗震屈服能力
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数字化跨境交易对企业所得税制度的挑战与我国的应对
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作者 武长海 秦淑琨 《国际贸易》 CSSCI 北大核心 2024年第1期50-57,共8页
数字经济的快速发展和全球性经济数字化快速推进催生出新的商业模式,显著改变了经济业态。然而传统税制遵循独立交易原则,当跨国企业集团在不具有常设机构物理联结度情形下进行跨国交易时,市场国不享有征税权,无法对其进行征税。这是数... 数字经济的快速发展和全球性经济数字化快速推进催生出新的商业模式,显著改变了经济业态。然而传统税制遵循独立交易原则,当跨国企业集团在不具有常设机构物理联结度情形下进行跨国交易时,市场国不享有征税权,无法对其进行征税。这是数字经济的发展和经济数字化对税收制度的根本挑战,进而带来如税基侵蚀、市场竞争公平性难以保障等方面的问题。经济合作与发展组织(OECD)近年来致力于推进“双支柱”方案,并于2021年10月达成了最终共识。文章从“支柱一”方案落地我国国内法出发,运用“支柱一”方案的规则和理念,聚焦我国《企业所得税法》税收管辖权、纳税主体、征税对象、税基等方面,提出我国《企业所得税法》的修订完善对策,为我国企业所得税制度改革提供参考。 展开更多
关键词 数字化跨境交易 企业所得税制度 “支柱一”方案 新征税权 《企业所得税法》
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