我国企业所得税改革的国外借鉴

20世纪90年代后期各主要发达国家为刺激经济发展进行了减税改革，其中公司所得税的改革是一个重点。我国企业所得税制存在许多亟待解决的问题，诸如内外资企业所得税制不统一、企业负担过重、税收优惠政策不合理等。借鉴国外税改经验，改革和完善我国企业所得税制。第一，合并内外资企业所得税，建立法人企业所得税制；第二，减轻企业负担，增强其竞争力；第三 ，改革和完善税收优惠政策。     

Variations in Spectral Slope in Lake Taihu,a Large Subtropical Shallow Lake in China

Spectral slope (S), describing the exponential decrease of the absorption spectrum over a given wavelength range, is an important parameter in the study of of chromophoric dissolved organic matter (CDOM) dynamics, and also an essential input parameter in remote sensing models. Furthermore, S is often used as a proxy for CDOM composition, including the ratio of fulvic to humic acids and molecular weight. The relative broad range in S values reported in the literature can be explained by the different spectral ranges and fitting methods used. A single exponential model is used to fit the S values for 17 investigations involving 458 samples in Lake Taihu from January to October in 2004. The average S value was 15.18 ± 1.39 μm⁻¹ for the range of 280–500 nm, which fell within the range reported in the literature. The frequency distribution of S value basically obeyed a normal distribution. Significant differences in S values between summer and other seasons showed that phytoplankton degradation was one of the important sources of CDOM in summer, whereas CDOM mainly came from the river input in other seasons. Furthermore, the estimated S value decreased with increasing wavelength range used in regression. The maximum and minimum values derived from the regression were 17.89 ± 1.25 μm⁻¹ and 13.62 ± 2.11 μm⁻¹ for the wavelength ranges of 280–380 nm and 400–500 nm, respectively, a decrease of 23.9%. S values significantly decreased with the increase of CDOM absorption coefficients. CDOM absorption coefficients could be more appropriately estimated from exponential model introducing the variation of S with absorption coefficients, making them useful for a remote sensing bio-optical model of Lake Taihu. DOC-specific absorption coefficient a*(λ) and the parameter M describing molecular size of the humic molecules could also be used as a proxy for the sources and types of CDOM. A general relationship was found between S and a*(λ), and M values. S increased with the decrease of DOC-specific absorption coefficient and the increase of M corresponding to the decrease of molecular weight.     

Effects of Contaminants on Toxicity of the Lampricides TFM and Bayer 73 to Three Species of Fish

Waters in the Great Lakes basin contain more than 400 contaminant chemicals that potentially affect fishery resources, commerce, and human inhabitants. We determined in the laboratory the effects of selected contaminants on the toxicity of the widely used lampricides TFM (3-trifluoromethyl-4-nitrophenol) and Bayer 73 (2′,5-dichloro-4′-nitrosalicylanilide) to three species of fish—rainbow trout (Salmo gairdneri), white sucker (Catostomus commersoni), and fathead minnow (Pimephales promelas). The fish were exposed to paired mixtures of lampricides and selected contaminants in standardized, acute static toxicity tests to determine the resulting type of response—less than additive, additive, or greater than additive (synergistic). As expected, the toxicities of combinations of lampricides with organic pesticides, metal, industrial or municipal pollutants, and tannic acid were mostly additive. However, the toxicity of a combination of TFM, Delnav, and malathion was synergistic, and extremely small quantities of each chemical became lethal when mixed. The concentration that produced 50% mortality was 1.64 mg/L for TFM alone but only 0.041 mg/L for TFM with the pesticides. Toxicities of the pesticides in the combination also increased commensurately. The triple combination of chemicals produced extraordinary synergism and effectively demonstrated the hazards that may result if certain chemical combinations occur in the aquatic environment. However, synergism is not the only kind of toxic action that produces hazards to aquatic organisms. All three types of toxic action are of concern because toxic units produced by contaminant chemicals add to the toxic units of applied management chemicals. Since the toxicity of the majority of chemical combinations is simply additive, this cumulative toxic action contributes more total units to aquatic environments than the extreme actions of less than additive and synergism. The toxicity of the lampricide TFM, as well as other management chemicals, is reinforced by the presence of any contaminant that contributes additional units of toxicity. Therefore, all types of cumulative toxic action should be of concern to people and agencies involved with protecting the environment.     

Modeling of anaerobic treatment of wastewater in ponds.

A mathematical model to simulate the performance of anaerobic ponds was developed incorporating both settling of particulate components and the biological anaerobic digestion process. The biological activity includes solubilization of particulate organic matter; methanogenesis and the sulphate reduction process. The model considers that an anaerobic pond comprises a series of equal size columns. Each column has three compartments viz. liquid layer, active sediment layer and inert sediment layer. The existence of organic matter and sulphate removal mechanisms both in the bulk as well as sediment layer of the ponds and the exchange of the soluble components between the layers has been included in the model. The model was transferred to a computer program using VisSim Basic software. The model was verified by comparing simulated results with full-scale as well as with laboratory-scale anaerobic pond performance data. A good agreement between the simulated and the observed pond performance was achieved.     

The effect of the textile industry dye bath additive EDTMPA on colour removal characteristics by ozone oxidation.

In this study, the effects of the phosphonic acid based sequestering agent EDTMPA used in the textile dye baths on colour and organic matter removal by ozone oxidation was experimentally investigated. Procion Navy HEXL dyestuff that has been commonly used for the reactive dyeing of cellulose fibers was selected as the model component. The organic matter oxidation by ozone was determined to obey the pseudo-first order kinetics as they are treated singly or in combination. COD removal rates obtained from pseudo-first order reaction kinetics showed that oxidation of Navy HEXL alone (0.0947 L/min) was faster than that of EDTMPA (0.0171 L/min) and EDTMPA with dye (0.0155 L/min) at pH 3.0. It was also found that reaction rates of single EDTMPA removal and EDTMPA and dye mixture removal increased as the reaction pH was increased from 3.0 to 10.5.     

Modeling phosphorus in the upper Etowah River basin: identifying sources under uncertainty.

The Uniform Covering by Probabilistic Rejection (UCPR) algorithm was used, in conjunction with the Soil and Water Assessment Tool (SWAT) model, to identify P loads from point source and nonpoint source polluters in the upper Etowah River basin (UERB) in Georgia. The key findings of the research are as follows. The mean absolute error was preferred over the root mean square error as a search criterion for the UCPR algorithm when water quality observations are scarce. The undocumented P load from point sources in the UERB was consistently estimated as about 43 kg/d by the proposed method; but the method was not able to identify the broiler litter application rate to the poultry/beef operation pastures. Point sources (both documented and undocumented), poultry/beef operation pastures, and forests are the three major contributors of P. During 1992-1996, on average they accounted for 36.4, 31.7, and 17.2% of P load from the UERB, respectively.     

防汛抢险螺旋桩机试验研究与机架设计

为进一步提高防汛抢险沉桩作业效率,降低作业强度,该文阐述了以沉桩试验为基础,结合人机工程,研制成功结构简单、便携性好的沉桩设备。初步试验表明,该桩机机架结构强度足够,沉、拔桩过程稳定可靠,作业效率高。     

On the generalization of Rao,Hartley and Cochran's scheme

Summary The problem considered in this paper is a generalization of the usual Rao, Hartley and Cochran (RHC) scheme. In the usual RHC scheme the population ofN units is randomly divided inton groups wheren is the size of the sample. In this paper we propose to divide the population under consideration into (n+k) random groups wherek is some positive integer. Then a sample ofn groups is selected by using simple random sampling without replacement (SRSWOR). The expressions for the unbiased estimator of population total, its variance and the unbiased estimate of variance have been obtained under the proposed sheme. The condition under which the proposed sheme is more efficient than the usual RHC scheme has also been investigated.     

What Prompts the People＇s Bank of China to Change Its Monetary Policy Stance？ Evidence from a Discrete Choice Model

In the present paper, we model the policy stance of the People＇s Bank of China （PBC） as a latent variable, and the discrete changes in the reserve requirement ratio, policy interest rates, and the scale of open market operations are taken as signals of movement of this latent variable. We run a discrete choice regression that relates these observed indicators of policy stance to major trends of macroeconomic and financial developments, which are represented by common factors extracted from a large number of variables. The predicted value of the estimated model can then be interpreted as the implicit policy stance of the PBC. In a second step, we estimate how much of the variation in the PBC＇ s implicit stance can be explained by measures of its policy objectives on inflation, growth and financial stability. We find that deviations of CPI inflation from an implicit target and deviations of broad money growth from the announced targets, but not output gaps, figure significantly in the PBC＇s policy changes.