浅析折扣方式下计税金额的确定方法

为了明确折扣方式下应税金额的确定方法,分别从计税销售额、营业额和所得额等方面进行分析,其结果将使纳税人的财务会计处理和具体纳税操作更为规范和准确。     

Time scale of an early to mid-Paleozoic orogenic cycle of the long-lived Central Asian Orogenic Belt, Inner Mongolia of China: Implications for continental growth

We present a detailed, new time scale for an orogenic cycle (oceanic accretion–subduction–collision) that provides significant insights into Paleozoic continental growth processes in the southeastern segment of the long-lived Central Asian Orogenic Belt (CAOB). The most prominent tectonic feature in Inner Mongolia is the association of paired orogens. A southern orogen forms a typical arc-trench complex, in which a supra-subduction zone ophiolite records successive phases during its life cycle: birth (ca. 497–477 Ma), when the ocean floor of the ophiolite was formed; (2) youth (ca. 473–470 Ma), characterized by mantle wedge magmatism; (3) shortly after maturity (ca. 461–450 Ma), high-Mg adakite and adakite were produced by slab melting and subsequent interaction of the melt with the mantle wedge; (4) death, caused by subduction of a ridge crest (ca. 451–434 Ma) and by ridge collision with the ophiolite (ca. 428–423 Ma). The evolution of the magmatic arc exhibits three major coherent phases: arc volcanism (ca. 488–444 Ma); adakite plutonism (ca. 448–438 Ma) and collision (ca. 419–415 Ma) of the arc with a passive continental margin. The northern orogen, a product of ridge-trench interaction, evolved progressively from coeval generation of near-trench plutons (ca. 498–461 Ma) and juvenile arc crust (ca. 484–469 Ma), to ridge subduction (ca. 440–434 Ma), microcontinent accretion (ca. 430–420 Ma), and finally to forearc formation. The paired orogens followed a consistent progression from ocean floor subduction/arc formation (ca. 500–438 Ma), ridge subduction (ca. 451–434 Ma) to microcontinent accretion/collision (ca. 430–415 Ma); ridge subduction records the turning point that transformed oceanic lithosphere into continental crust. The recognition of this orogenic cycle followed by Permian–early Triassic terminal collision of the CAOB provides compelling evidence for episodic continental growth.     

Melting of the subcontinental lithospheric mantle by the Emeishan mantle plume; evidence from the basal alkaline basalts in Dongchuan, Yunnan, Southwestern China

The Emeishan continental flood basalt (ECFB) sequence in Dongchuan, SW China comprises a basal tephrite unit overlain by an upper tholeiitic basalt unit. The upper basalts have high TiO₂ contents (3.2–5.2 wt.%), relatively high rare-earth element (REE) concentrations (40 to 60 ppm La, 12.5 to 16.5 ppm Sm, and 3 to 4 ppm Yb), moderate Zr/Nb and Nb/La ratios (9.3–10.2 and 0.6–0.9, respectively) and relatively high _{Nd (t)} values, ranging from − 0.94 to 2.3, and are comparable to the high-Ti ECFB elsewhere. The tephrites have relatively high P₂O₅ (1.3–2.0 wt.%), low REE concentrations (e.g., 17 to 23 ppm La, 4 to 5.3 ppm Sm, and 2 to 3 ppm Yb), high Nb/La (2.0–3.9) ratios, low Zr/Nb ratios (2.3–4.2), and extremely low _{Nd (t)} values (mostly ranging from − 10.6 to − 11.1). The distinct compositional differences between the tephrites and the overlying tholeiitic basalts cannot be explained by either fractional crystallization or crustal contamination of a common parental magma. The tholeiitic basalts formed by partial melting of the Emeishan plume head at a depth where garnet was stable, perhaps > 80 km. We propose that the tephrites were derived from magmas formed when the base of the previously metasomatized, volatile-mineral bearing subcontinental lithospheric mantle was heated by the upwelling mantle plume.     

鄂尔多斯盆地西峰地区长8砂岩微观非均质性的实验分析

通过真实砂岩微观模型实验,客观地分析了鄂尔多斯盆地西峰地区长8砂岩的微观非均质性特征,发现该区长8储层为致密型砂岩,直观地显示出长8砂岩储层具有很强的微观非均质性,砂岩的成岩作用和孔隙结构是影响鄂尔多斯盆地西峰地区长8砂岩储层微观非均质性的主要原因。在低渗透砂岩中,引起砂岩产生强烈的非均质性,而这些砂岩则形成长8砂岩储层的高渗带。     

准噶尔盆地腹部Z2井三叠系地层及沉积特征

对准噶尔Z2井三叠系各组的岩性、电性特征进行了详细解释与描述,对各组的孢粉、大孢子组合特征展开了讨论,提出了该井三叠系地层划分为自碱滩组、克拉玛依组和百口泉组,且将其与邻区钻遇的三叠系进行了横向及纵向对比。在此基础上,通过对测、录井资料的精细解释,并借鉴前人的区域沉积相研究成果,探讨了该区三叠纪沉积环境。     

土壤中氟的形态分析

以宁夏盐池地区高氟土壤为例,采用连续提取法对土壤样品中各形态氟进行提取,离子色谱法测定各形态氟的含量。根据研究目的及土壤特点将氟的形态划分为水溶态、离子交换态、可还原态、可氧化态及残渣态5种形态;对各种形态连续提取过程中使用的提取液进行了选择。采用建立的方法获得提取土壤中F-的检出限为0.76μg/g;方法精密度(RSD,n=7)各形态氟为水溶态氟11.3%,离子交换态氟13.5%,可还原态氟10.7%,可氧化态氟8.9%。     

多接收器电感耦合等离子体质谱法测定镉标准溶液中镉的同位素组成

建立了多接收器电感耦合等离子体质谱仪对Cd标准溶液同位素组成进行分析的实验方法。仪器的质量分馏校正采用Standard-Sample Bracketing法。实验结果用δ114/110Cd来表达。在此研究基础上,以SPEX Cd标准溶液为参考标准,对国外4种Cd标准溶液进行了测定。结果表明,实验测定的精度在0.07‰~0.13‰(δ114/110Cd),与目前文献报道的结果具有相似的精度。以最新SPEX Cd标准样品(δ114/110Cd=0)为基准,计算的δ114/110CdJMC、δ114/110CdSPEX-1、δ114/110CdBAM1012和δ114/110CdM櫣nster的值分别为0.55‰、0.56‰、-0.65‰和5.14‰,说明不同批次SPEX标准溶液的Cd同位素组成是明显不同的,最新的SPEX Cd标准溶液与SPEX-1 Cd的δ114/110Cd值存在着0.56‰的差别。将以SPEX Cd为参考标准的δ114/110CdBAM1012和δ114/110CdM櫣nster转化为以SPEX-1或JMC为参考标准后,得到的结果与文献报道的结果在误差范围内一致。     

碱消解-高效液相色谱-电感耦合等离子体质谱法测定生物样品中的甲基汞和乙基汞

建立了碱消解-高效液相色谱-电感耦合等离子体质谱联用系统测定生物样品中甲基汞(MeHg)与乙基汞(EtHg)的分析方法。为提高灵敏度,选用微流量的PFA雾化器,在优化的检测条件下,MeHg及EtHg检出限可达到0.036μg/L和0.03μg/L;线性范围达到4个数量级,两条工作曲线线性相关系数为1。对1.78μg/L MeHg、1.65μg/L EtHg的混合标准溶液重复测定7次,色谱峰面积的相对标准偏差(RSD)分别为1.79%和1.44%。对标准物质BCR 464(金枪鱼)的分析结果表明,测定值与标准值基本吻合,但略低于标准值;甲基汞和乙基汞的加标回收率分别为85.9%和84.5%。高效液相色谱与质谱联用技术的高灵敏度和低检出限能够满足生物样品中汞形态定量分析的要求。     

徐州土壤多环芳烃的环境地球化学迁移特征

选择江苏徐州黄棕壤进行不同深度层位多环芳烃含量的定量分析,研究并探讨了多环芳烃在土壤深度剖面中的地球化学迁移特征。研究结果显示,多环芳烃在徐州土壤剖面中主要集中在地表0~20 cm内。其中低环多环芳烃化合物的迁移能力较强,4~6环等高环化合物相对较难迁移,主要残留于地表生态系统环境中。     

激光拉曼光谱法分析多种显微组分荧光变化及其应用

利用激发488 nm激光的氩离子激光器作为RENISHAW inVia型激光拉曼光谱仪的光源,建立了多种显微组分荧光变化(FAMM)分析方法,并对镜质体反射率明显抑制的东营凹陷有效烃源岩进行了测定。结果表明,东营凹陷有效烃源岩的有机质类型越好,镜质体反射率抑制程度越高,有效烃源岩的真实成熟度应主要处于0.64%~1.30%,而不是实测镜质体反射率所反映的0.37%~1.10%。