我国个人所得税制度完善的法律思考

个人所得税是与每个人联系都很紧密的税种,它的完善与否,直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因,存在各种缺陷。因此有必要在理论中找到对策,并在实践中寻求答案逐步完善个人所得税制度。     

Lithium Abundances in the Atmospheres of SLR C-Giants WZ Cas and WX Cyg from Resonance and Subordinate Li I Lines

Lithium abundances in the atmospheres of the super Li-rich C-giants WZ Cas and WX Cyg are derived by the spectral synthesis technique using the Li I resonance line at λ670.8 nm and three subordinate lines at λλ 812.6, 610.4 and 497.2 nm. The differences between the Li abundances derived from the λ670.8 nm line and the λλ 497.2, 812.6 nm lines do not exceed ±0.5 dex. The lithium line at λ610.4 nm provides typically lower abundances than the resonance line (by ≈ 1 dex). The mean LTE and NLTE Li abundances from three Li I lines (excluding λ610.4 nm) are 4.7, 4.9 for WZ Cas, and 4.6, 4.8 for WX Cyg, respectively. This revised version was published online in July 2006 with corrections to the Cover Date.     

A qualitative and quantitative evaluation of experimental model catchment evolution

Due to the geological time scales required for observation of catchment evolution, surrogates or analogues of field data are necessary to understand long‐term processes. To investigate long‐term catchment behaviour, two experimental model catchments that developed without rigid boundaries under controlled conditions are examined and a qualitative and quantitative analysis of their evolution is presented. Qualitatively, the experimental catchments have the visual appearance of field scale data. Observation demonstrates that changes in catchment shape and network form are conservative. Quantitative analysis suggests that the catchments reach an equilibrium form while a reduction in the channel network occurs. While the catchments are laboratory scale models, the results provide insights into field scale behaviour. Copyright © 2003 John Wiley & Sons, Ltd.     

南海北缘北东东向构造活动性研究

从地形地貌特征、重磁地球物理场、深部构造与断裂构造以及地震活动、震源机制等多方面论述北东东向构造是南海北缘的主要活动构造。对于长期以来认为新华夏系北东向构造是该区主要活动构造的观点来说，这是一种新的学术思想。     

Tidal effects on temperature front in the Yellow Sea

Temperature front (TF) is one of the important features in the Yellow Sea, which forms in spring, thrives in summer, and fades in autumn as thermocline declines. TF intensity ⋎S _T ⋎ is defined to describe the distribution of TF. Based on the MASNUM wave-tide-circulation coupled model, temperature distribution in the Yellow Sea was simulated with and without tidal effects. Along 36°N, distribution of TF from the simulated results are compared with the observations, and a quantitative analysis is introduced to evaluate the tidal effects on the forming and maintaining processes of the TF. Tidal mixing and the circulation structure adapting to it are the main causes of the TF. Supported by the National Basic Research Program of China (No. G1999043809) and the National Science Foundation of China (No. 49736190).     

Tanlu Fault Zone and Gold Ore Metallogenesis

Tanlu Fault Zone (TFZ) is a large NE trending deep fracture system in East China and is about 2500 km long. It extends from the south of Lujiang to Tancheng, and passes through the Bohai Sea and continues to the north, where it branches into Yilan ?Shulan Fault and Dunhua ?Mishan Fault. TFZ is a long lasting huge deep - rooted lithospherical fault system with different characteristics in different parts and at different periods of its evolution. TFZ also controls the distribution and occur-rences of many superlarge, large, middle and small sized gold ore deposits, e. g. Jiapigou, Haigou, Xiaoxihancha and Ciwei-gou gold deposits in Northeast China; Linglong, Jiaojia, Sanshandao, Taishang, Xincheng, Rushan, and Pengjiakuang gold deposits in Jiaodong Peninsula of Shandong Province; and Guilaizhuang and Yinan in Western Shandong Province.     

青海省沙柳河南区有色金属矿成矿物质来源及矿床成矿模式探讨

本文简述了沙柳河南区有色金属矿床的基本特征。通过对成矿热液及成矿物质的来源与性质的研究,认为该矿床的成因类型为火山沉积—接触交代改造叠加型,进而探讨了该矿床的成矿模式。     

斑节对虾白斑综合症杆状病毒感染的实验模式

在建立斑节对虾实验室养殖模式的基础上，对野外采集的有白斑综合症病毒（WSSV）病典型症状的斑节对虾初步纯化其病毒，并进行WSSV的PCR检测，得到WSSV的感染用样品。对健康斑节对虾分别进行浸浴感染，投喂感染和注射感染。对感染死亡个体进行WSSA的PCR检测和细菌检测，证实WSSV感染性和致死性。浸浴感染、投喂感染和注射感染的感染量分别为4mL/L、0.2g/10g虾体、1/2稀释液0.05mL/10g虾体，死亡开始时间分别为16d、42h、28h，三种感染模式最终死亡率100%，从开始死亡到全部死亡延续时间分别为15d、82h、44h。     

An Early Investigation Of The Striated Tail Of Comet Hale-Bopp (C/1995 O1)

The Sekanina-Farrell particle fragmentation model for the striated tails of dust comets is successfully applied to two images of comet Hale-Bopp to study the motions of 12 striae in a time span of March 12–15, 1997. There is evidence for recurring outbursts with a periodicity of 11^h21^m, consistent with results based on analysis of dust jets. The ejecta in all the striae appear to have been released from one source on the nucleus between the end of January and the second half of February 1997, some 60 to 40 days before perihelion. The parent particles were subjected to a radiation pressure acceleration of β_p ≃ 0.55 and their fragmentation lifetimes in 11 of the 12 striae were practically constant and equal to 13–15 days, when normalized to 1 AU from the Sun. Brief analysis of Watanabe et al.'s measurements of striae on their images from March 5–9, 1997 shows even shorter fragmentation lifetimes for the parent particles, mostly about 7–11 days at1 AU. This revised version was published online in July 2006 with corrections to the Cover Date.