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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。

First, they need to make it possible for their offspring to reenter the Chinese school system smoothly.

首先,他们需要让孩子回国后能顺利地重新进入中国的学校系统,对于这一点,比较好办的是确保让孩子学习汉字、按需要额外补习数学;而比较难办的是,要让孩子从心理上做好适应中国学校管理体制的准备。

Detailly,signals of background magnetic field is filtered by fixed frequency of sample and hold circuit which is supplied by logic circuit,and the signals before objects appear are tracked dynamically which are then compared with the ones after objects appear by comparator circuit,in order to furthest obtain the signals of target magnetic field on the basis of background magnetic field compensation.

运用逻辑脉冲电路为采样保持电路提供固定频率滤除背景磁场信号,并对目标未出现时的信号进行动态跟踪,运用比较电路将目标出现前后的信号进行比较,从而在补偿背景磁场的基础上最大限度地获得目标磁场的信号。

"The take-home message of this study for clinicians is that obese people with asthma need to be followed more carefully because it's harder to control their asthma, so they are more likely to end up in the hospital," said study coauthor Michael Schatz, MD, chief of allergy at Kaiser Permanente San Diego Medical Center, California."My advice for obese asthmatics is: be vigilant to keep your asthma symptoms in check, make sure you know what to do when your symptoms worsen, and do whatever you can to lose weight."

研究共同作者、加州圣地牙哥Kaiser Permanente医学中心过敏科主任Michael Schatz医师表示,本研究提供给医师们的重点是,肥胖气喘患者需要仔细地追踪,因为会比较难控制他们的气喘,所以他们比较可能住院;我对于肥胖气喘患者的建议是,对于自己的气喘症状要有所警惕,确保知道当症状恶化时应该如何处置,且尽可能减重。

However, some recent studies demonstrated that urochordate sea squirt is the sister group of vertebrates instead of cephalochordates.In order to further elucidate the relationship in cephalochordates,urochordates and vertebrates and therefore,it is very essential for carting through transcriptome-wide analysis of amphioxusand comparating with sea Urchin and sea squirt.In addition,it would also provide an important foundation for further annotating and assembling of the forthcomingly publicized amphioxus genome.

近来分子系统学的研究结果对文昌鱼的进化地位提出了挑战,因此本论文在文昌鱼基因组计划尚未完成之前,对文昌鱼EST序列的转录组比较分析以及EST数据库分析平台的建立,为更进一步地注释文昌鱼的基因功能、揭示其进化地位以及比较基因组学的研究都具有十分重要的理论与实践意义。

Brightness of aware sort is the classification norm of distance classification. Distance classification compares brightness between aware sort and unknown pixels. Angle of spectral line is the classification norm of degree classification. Degree classification compares angle of spectral line between aware sort and unknown pixels.

距离分类器是以已知地物类别的亮度值作为分类基准,通过比较未知类别像元与已知类别像元亮度值间的距离进行分类;角度分类器是以光谱谱线角为分类基准,通过比较n维波段空间中未知类别像元与已知类别像元光谱角度进行分类。

By partitioning the protein space in spherical polar coordinates, the space density of the main elements in protein molecules could be obtained easily and quickly.

实验结果表明,该方法可作为各种结构蛋白质相似性比较的辅助手段,不仅能较好地反映蛋白质分子的空间结构特征,而且还有令人满意的时间复杂性,对大分子的相似性比较及进一步分类将有重要意义。

And the results indicate that the principal stress directions in study area are mainly NE-SW, and the second substage tectonic twist made the direction deflect from North to East, but the primary direction changed little; tectonic activities during the O〓~S~D stage is some violent, most of the area are under high stresses status, and rock fracture degree is correspondingly higher, as coinciding with the drill cores observation, i.

通过数值分析,模拟了塔中Ⅰ号断裂带和塔中45井三维模拟区O〓灰岩的构造应力场和应变场,结果表明:研究区主应力方向为北东~南西向,第二期的构造扭动使其由北向东发生了一定的偏转,但总的方位变化不大;O〓~S~D时期,塔中地区构造运动较强,研究区大部分处于高应力状态,岩石破裂程度较高,而岩芯观察结果也证实了这一结果,即O〓灰岩地层中早期形成的构造结构面比较发育,单个结构面的规模也较大;C~P时期,岩石的破坏程度较早期有所提高,主要表现在两个方面,一是各局部区岩石的破坏程度普遍有所提高;二是各个级别破裂区的分布范围相应地扩大了;研究区应力分布表现出明显的不均匀性,特别是剪应力,无论是O〓~S~D时期,还是C~P时期,都有很大的差异性,特别是在小断层的端部,剪应力比较集中,而且在断层的两盘,剪应力方向和大小都变化极快。

Computed with data produced by a traffic simulation system, a minimal cycle under simulation is concluded In view of the situation that short-term traffic flow is disturbed more tempestuously, the multiresolution decomposition and reconstruction method of wavelets is introduced to construct a muliresolution time-series forecast model.

与一般交通管理中的仿真系统相比较,本文研究中所使用的仿真系统是一种基于车辆的交通流微观仿真系统,克服了宏观仿真过于简单、笼统的不足;在交通流的处理过程中,建立应用了多种描述不确定性的模型,比较真实地再现了路网上交通流过程;从实现手段上,仿真系统采用了面向对象的分析设计方法,使系统具有良好的结构和较强的可扩充性、适用性。

Through the comparison, characteristics of the U. S policy to China can be clearly seen.

通过比较可以比较清晰地看出冷战之后,美国的对华政策的特点。

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This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。

There is no differences of cell proliferation vitality between labeled and unlabeled NSCs.

双标记神经干细胞的增殖、分化活力与未标记神经干细胞相比无改变。