加强源泉扣缴税务执法的思考

源泉扣缴是我国现阶段税款征收的重要方式之一,这种征收方式在加强税收源泉控制、提高税收征管效率、保证税款及时足额入库等方面发挥着举足轻重的作用。然而,由于税务执法中存在征管手段落后、行政不作为以及对扣缴义务人的宣传辅导不到位等问题,源泉扣缴并未完全实现其制度功能。因此,在征管实践中应通过加强扣缴义务人管理、加大税务稽查力度、强化税法宣传以及提高信息化水平等措施,更好地发挥源泉扣缴制度的功能。     

The ‘miracle’ of car ownership in Japan's ‘Era of High Growth’, 1955–73

The ‘Era of High Growth’ in Japan is well known for its ‘miracle’ economy, although the reasons why car ownership increased during this period have been largely ignored. Both the ‘miracle’ and the process of motor manufacturing have been viewed from the perspective of supply rather than demand. This article examines the ways in which the formidable barriers to mass car ownership were removed during this period by analysing quantitative data and also reconsidering narratives of Japanese manufacturing predicated on Japanese cultural uniqueness (nihonjinron). It considers the Japanese as consumers as well as workers, and concludes that car ownership is less a ‘miracle’ than a manifestation of Japan's process of modernisation during the twentieth century.     

FIE法在大型交叉支架施工风险评估中的应用研究

本文拟基于相关人员调查、评估小组讨论、专家咨询等方式形成大型交叉支架施工风险源普查清单,通过FIE法对支架施工风险可能性、严重程度等级进行评估,从而得出支架施工的风险等级,为制定出适用于大型交叉支架施工安全控制的自身结构物、被交结构物安全防控措施提供依据。     

如何正确理解光的波粒二像性

光的本质是光既具有粒子性,又具波动性。由于套用经典物理学的波和粒子的概念,往往不能正确认识光的波粒二像性,因此,本文阐述了如何正确理解光的波粒二像性问题。     

施工项目危险源控制

文章对施工项目危险源进行概括分析,并论述了施工项目危险源控制的原则和方法,以期对我国当前的施工项目安全管理提供借鉴。     

轻钢骨架覆面板材组合墙体抗侧力计算研究

在试验成果的基础上,分析了在水平荷载作用下墙体破坏的几种主要形式,得到了组合墙体的抗侧力计算公式,提出了组合墙体的分析思路,对我国正在大力推进的轻钢多层住宅体系的研究具有很好的启示和借鉴作用.     

现代企业物流运作现状、问题及其发展策略研究

随着市场经济的快速发展,企业间的竞争愈演愈烈,物流便成了企业顺利生成运作的关键所在。因此,如何选择合适的物流方式,提高物流水平,降低物流成本,提高市场竞争能力是企业永恒的主题。本文从企业物流市场的现状和问题的研究入手,提出了企业物流的发展方略。     

机载电子装备的降噪技术

讨论了机载电子装备噪声产生机理,针对螺旋桨型载机的噪声进行了测量和分析,提出了有源噪声控制的方法和框架方案.     

基于幅度调制畸变Wiener模型的OOK辐射源指纹特征提取

通过分析生成On-Off Keying（OOK）信号的发射机系统的幅度调制畸变特性，阐明了OOK信号辐射源特征产生机理，建立了OOK辐射源的幅度调制畸变特性的Wiener模型，并根据信号模型应用差分进化算法完成OOK幅度畸变特性参数的估计，从而构建辐射源指纹特征完成对OOK信号辐射源的识别。仿真试验和实际数据测试表明，该算法具备OOK辐射源指纹特征提取和识别能力，对实测数据中4个OOK辐射源识别率为93%，优于基于暂态幅度特征的提取方法。     

Can traffic light nutritional labels induce healthier consumer choices? Experimental evidence from a developing country

In a context of increasing health problems related to bad dietary habits in developing countries, simplified nutritional label formats may be a promising policy alternative. The aim of this study is to assess whether the multiple traffic light (MTL) system can improve the nutritional quality of consumer decisions. We conducted a selection experiment in Peru, where participants were offered a choice between three alternatives in two different food categories (crackers and beverages). Individuals were randomly assigned products with MTL labels on them. Our results reveal that exposure to MTL labels significantly increases the probability of avoiding the least healthy options and of choosing the healthiest items among the alternatives provided. These effects are large in magnitude and seem to be driven by individuals that are female, report average or above average dietary habits, and lack basic nutritional knowledge. However, our findings also suggest that the effectiveness of MTL labels may be sensitive to the specific characteristics of the set of options provided. These findings contribute to the emerging experimental literature on MTL labels in two ways. First, we provide evidence that this system can be effective in inducing consumers to make healthier choices in real‐life situations. Second, we explore which individuals are more likely to benefit from exposure to MTL labels, as well as potential limitations to their effectiveness. Overall, our results provide new insights on how to assess the issue of bad nutrition in emerging economies.