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Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.
第四,本文以2003年度深圳市数据为例,从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负,运用间接税税负转嫁程度测算模型,测算了深圳市增值税纳税人部分行业税负转嫁的程度,进而得出其经济税负,并分析了深圳市增值税纳税人税负存在的问题以及成因,验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负,得出以下结论:名义税负较高的行业,其经济税负不一定高,而名义税负较低的行业,其经济税负并不一定低,在衡量增值税纳税人的税收负担是否适度的问题上,不能简单的将名义税负与最优税负比较,而应将经济税负与最优税负比较。
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The mean range of motion was improved from preoperative 84°(40°-95°) to postoperative 104°(80°-120°); the mean preoperative Knee Society Scores were increased from preoperative 39 scores (10-67 scores) to 87(10-100), and the function was improved from 38 scores (0-60 scores) to postoperative 76(20-100). Alignment was obtained in 31 knees, with well localized femoral and tibial prostheses. The tibial prosthesis of 1 case developed inadequate retroversion; of 2 cases remained 2°-3° inversion; non-progressive radiolucent zone was found between tibial prosthesis and bone interface of 1 case.
膝关节活动度从置换前平均84°(40°~95°)增加到置换后平均104°(80°~120°),膝关节评分从置换前平均39分(10~67分),提高到随访时平均87分(10~100分),功能评分从置换前平均38分(0~60分)提高到随访时平均76分(20~100分)。31膝获得肢体的良好对线,股骨及胫骨假体位置良好。1例胫骨假体后倾不足,2例胫骨假体残留2°~3°内翻,1例胫骨假体与骨组织界面存在非进展性透亮带。
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Odours co-ordinate a wide range of human behaviour. Mothers can recognise their children by smell. Children can recognise each other. Relatives can be distinguished from non-relatives, even to the extent of understanding who is genetically different enough from the smeller to be a good choice of mate. The sexes themselves smell different, too, and women can glean information about a man's social status from his smell alone.
很多人类运动是依靠气息来协调的:母亲可以通过气味来识别自己的孩子,而孩童之间的识别也借助这个媒质;是否拥有血缘关系也可通过其未来区分;甚至在配偶优选时可以通过气味知道对象基因的不同;女人单凭气味就可以搜集到一个男人的社会地位信息。
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Totally 60 semi-circular bending specimens cored from superpave gyratory compactor with three groups of notch depths are tested at the temperature of-10 and 20℃ The experimental results reveal good repeatability in EAM characterization. The tensile strength ratio of SCB to the indirect tensile test is at a range of 1.4 to 1.7, and the ultimate strength of EAM is exponentially dependent on the notch depths. At the test temperatures, the critical J-integral value of EAM is much higher than that of hot mix asphalt with thermoplastic asphalt binder. The response mode of EAM changes from ductile mode to brittle mode and the fracture energy increases 30% when temperature decreases from 20 to-10℃, while its critical J-integral value decreases only 15%.
结果表明,环氧沥青混合料的半圆弯曲试验结果复现性好;由非切口试件的半圆弯曲试验与标准间接拉伸试验所测得的环氧沥青混合料的抗拉强度,其比值在1.4~1.7之间,且SCB抗拉强度与切缝深度指数相关;在20℃与-10℃试验条件下,环氧沥青混合料具有比热塑性HMA高得多的临界J-积只分值;当温度由20℃降至-10℃时,环氧沥青混合料的响应模式由延性变为脆性,断裂能增加30%,而临界J-积分值下降15%。
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Firstly, the sectional data from 27 companies in communications and transportation industry, which are listed before 1999, are linearly regressed. We find their capital structure and firm performance are irrelated significantly. Then the section data are quadricly regressed, but the result is also disillusionary, which indicates that the capital structure of listed companies has not the best range only with the sectional data from 1999 to 2003. Finally, in allusion to the problems in the securities market and illogicality of the capital structure, we put forward some methods to optimize the capital structure for listed companies from four facts.
文章首先对交通运输仓储行业1999年以前上市的27家公司的截面数据进行线性回归,发现在分析时段1999年至2003年,样本公司的净资产收益率和单位经济增加值与资产负债率之间线性不相关;然后文章又对该行业上市公司的截面数据进行二次函数回归,同样也没有得到令人满意的结果,这说明仅就1999年至2003年五年的截面数据而言,上市公司资本结构不存在最优区间;最后,文章对我国证券市场存在的问题以及该行业上市公司资本结构的不合理性提出了改进的设想,并从四个方面提出了优化我国上市公司资本结构的建议。
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We have concluded five key tectonics geologic characteristics of Chinese foreland basins based on the study of the sedimentary infill, tectonics evolution, tectonic dynamics, spatial location distribution and structural deformation geometry.(1) The foreland basin is the superimposition of the compression sedimentary stratigraphic sequence with the extension basin, and the foreland basin includes underlying rift basin and upper dustpan flexure deposited basin.(2) The foreland thrustfold structural deformation has occurred four times since the Protozoic, in the Late Caledonian, Late Hercynian, Indosinan and Late Himalayan, respectively.(3) The foreland basin developed based on the control of two factors that are the basin basement collaged by many small plates or terrains and the rejuvenation of ancient orogenic belt, so the foreland basins or foreland thrusts are located in front of ancient orogenic belt.(4) The foreland basins and the rejuvenation of ancient orogenic belt make up a giant basinmountains system resulting from the distant effect of IndiaEurasia collision, which is located on the outer circle of Tibet Plateau, so the thrust deformation intensity, basin deposition range and coupling between orogenic belt and basin changed from strong to weak as from interior to outer circle of Tibet Plateau.(5) There are many structural styles of the thrust and fold belt in different basins, such as brittle behavior faultrelated fold, ductile behavior basementinvolved structure, basementinvolved faultrelated fold, and salt structure.
在综述前人认识的基础上,笔者通过对中国前陆盆地的构造演化历程、沉积充填特征、构造成因及其空间分布规律、构造变形特征等的研究,提出了中国前陆盆地构造地质发育的5个主要特征:(1)两种不同性质的原型盆地发生正反转的叠合性,即挤压构造下作为&本体&的前陆层序与拉张构造下作为&基础&的裂谷、断陷盆地之间的叠置;(2)显生宙以来中国大陆先后发生了4期前陆冲断构造演化的多期性,它们分别是加里东晚期、海西晚期、印支期和喜马拉雅晚期;(3)基于小克拉通基底拼贴后在造山带前缘复活再生的继承性,即统一拼合大陆内部的构造变形导致古造山带的复活,在古造山带边缘发育新生代前陆盆地或前陆冲断带;(4)在空间分布上受环青藏高原巨型盆山体系控制发生陆内变形的系统性,在环青藏高原巨型盆山体系内构造变形强度、盆地沉降幅度、盆山耦合程度等从内环向外环依次降低,从古造山带向克拉通方向构造变形强度依次降低,构造变形样式逐渐简单、构造变形时间依次变新;(5)前陆冲断带的构造样式由于受边界力学条件和沉积地层介质作用而具有多变性,存在沉积盖层内脆性变形的断层相关褶皱、造山带前缘韧性变形的基底卷入构造、与走滑构造相伴生的基底卷入的断层相关褶皱、盆地内部塑性变形的盐构造。
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The average contents of phosphrus in alkali feldspars in both comb zone and the first intermediate zone are high, in the range of 0.42-0.22wt%, and gradually increase from 0.21wt% to 0.50wt% as the magma evolves from the third intermediate zone to the core zone. The abnormally low content of phosphrus (<0.10wt%) in alkali feldspar from the saccharoidal albite zone is considered due to the crystallization of apatites, which gives rise to extreme depletion of phosphrus in residual melt.
阿尔泰3号伟晶岩脉梳状结构带和Ⅰ带的碱性长石具较高P含量(平均值分别为0.42wt%和0.22wt%),随着岩浆的演化进行,从Ⅲ带到核部带,碱性长石中P含量逐渐增大(平均值由0.21wt%增至0.50wt%),而Ⅱ带碱性长石中异常低的P含量(平均值为0.08wt%)是该带大量磷灰石矿物饱和结晶,导致残余熔体相中P极度亏损所造成的,而不是晚期出溶的岩浆热液交代形成的。
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Results indicate that radial distance of the bushing from the rotor center and the radius of the hemispherical bushing significantly affect wear rate,and minimzing both two values will result in lowest wear for micro-rotor systems in MEMS.However,it is noted that the bearing radius sets a lower limit on the hemispherical bushing radius since the bushings are located beyond the rotor inner radius.It is desirable to reduce their effects on friction and wear on micro-rotors by regulating the radius of the bushing and the radial distance of the bushing from the rotor center within permissive range of micro-fabrication.Severe wear exists with increasing applied load and rotating speed of the rotor.Stress distributions in the contact region are different from Hertz solutions due to the convergence stresses apearing on the uncontinuous curvature line and the contact pressures display symmetrical parabola in the contact region.
结果表明:在MEMS微转子系统中,微转子轴衬偏心距离和转子轴衬半径影响线磨损率,以两者减至最小为较理想,但须注意设计中轴承半径的限制,并使轴衬偏心距离大于轴承内半径;在转子加工制造许可的范围内,可以通过调整转子轴衬的半径和偏心距离来减少摩擦磨损对微电机的影响,随着转子所承受载荷和转子旋转速度的增加,其磨损严重;接触区的应力分布不同于经典Hertz解,这是由于应力集中出现在不连续的曲率线上,且接触区的接触压力呈现轴对称抛物线状分布。
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In Crayola crayons, the tests found asbestos levels from 0.05% in Carnation Pink to 2.86% in Orchid; in Prang crayons, the range was from 0.3% in Periwinkle to 0.54% in Yellow; in Rose Art crayons, it was from 0.03% in Brown to 1.20% in Orange.
这是因为爽身粉中含有另一种矿物质滑石,而滑石矿经常与含有石棉成分的蛇纹岩混在一起,因此含有滑石的产品有时会被石棉污染。2000年美国曾发生类似的事件。
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The jewelry making techniques book will show you how to make a wide range of pieces ,from rings and earrings,to necklaces and chains ,from pendents and brooches,to bracelets and cuff links ,fully illustrated step-by-step instructings take you through the jewelry making process,from choosing the correct tools and materials to adding the finishing touches and surface decorations.
这本书将告诉您怎样用小零件做成戒指,耳环,项链,吊链,垂饰,胸花,手镯,袖扣。一套完整的制作步骤介绍,内容包括教您选材到制作成完整的华丽的首饰的所有步骤。
- 推荐网络例句
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I didn't watch TV last night, because it .
昨晚我没有看电视,因为电视机坏了。
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Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.
今年以来,在北京的很多小区里,电梯液晶电视被撤了下来。
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I'm running my simile to an extreme.
我比喻得过头了。