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。     

上扬子地台震旦系铅锌矿床类型及找矿方向

上扬子地台含铅锌矿地层主要为震旦系。震旦系在上扬子地台主要发育上统灯影组,次有下统陡山沱组。将上扬子地台震旦系铅锌矿床成因划分为一级为叠生矿床,二级为层控矿床,三级为热水沉积改造矿床和热水沉积再造矿床四级类型,该类型按铅锌比例进一步划分为富铅型、富锌型、铅锌共生型。研究区内最重要的铅锌矿床成因类型为南郑马元、会东大梁子铅锌矿为代表的富锌型。陕西南郑、紫阳—镇坪地区,湖北武当、神农架、黄陵地区,以及地台西缘的安宁河、甘洛—小江、峨边—寻甸等地区的震旦系是寻找铅锌矿的最有利地段。     

基于RDBMS的积件技术的应用研究

积件技术是教学软件发展的方向，探讨了用Power Builder前台结合SQL Server关系数据库后台进行多媒体教学积件管理的应用模式，并结合具体教学示例，进行了分析说明。     

Dynamical implications of Jupiter's tropospheric ammonia abundance

Groundbased radio observations indicate that Jupiter's ammonia is globally depleted from 0.6 bars to at least 4-6 bars relative to the deep abundance of ∼3 times solar, a fact that has so far defied explanation. The observations also indicate that (i) the depletion is greater in belts than zones, and (ii) the greatest depletion occurs within Jupiter's local 5-μm hot spots, which have recently been detected at radio wavelengths. Here, we first show that both the global depletion and its belt-zone variation can be explained by a simple model for the interaction of moist convection with Jupiter's cloud-layer circulation. If the global depletion is dynamical in origin, then important endmember models for the belt-zone circulation can be ruled out. Next, we show that the radio observations of Jupiter's 5-μm hot spots imply that the equatorial wave inferred to cause hot spots induces vertical parcel oscillation of a factor of ∼2 in pressure near the 2-bar level, which places important constraints on hot-spot dynamics. Finally, using spatially resolved radio maps, we demonstrate that low-latitude features exceeding ∼4000 km diameter, such as the equatorial plumes and large vortices, are also depleted in ammonia from 0.6 bars to at least 2 bars relative to the deep abundance of 3 times solar. If any low-latitude features exist that contain 3-times-solar ammonia up to the 0.6-bar ammonia condensation level, they must have diameters less than ∼4000 km.     

关于国有地了企业经营者实行年薪制的构想

为建立社会主义市场经济的地矿工作新秩序，本文对国有地矿企业的经营者（厂长、经理）这一特殊群体进行了分析。着重研究了新形势下企业经营者实行年薪制的问题。指出年薪制就是以企业一个生产经营周期为单位确定经营者的报酬，这一周期通常为一年。进而阐述了为什么要实行企业经营者年薪制；企业经营者的收入应与职工工资完全脱钩；采用基础报酬加效益报酬的方法确定收入等等。并构想了实行经营者年薪制所需要的外部环境：建立经营者人才市场、经营者要能进能出、实行任职资格制度、建立风险机制、按劳动力市场经济规律办事。     

EMERGY ANALYSIS OF GRAIN PRODUCTION SYSTEM IN JIANGSU AND SHAANXI PROVINCE

1INTRODUCTIONGrain production has always been top-priority issue con-cerned by government and people (MA etal., 2002). Af-ter China put household contract responsibility system in force, its domestic issue of grain was basically settled in the mid 1980s (MA and XU, 1999). However, in the days when idea of sustainable development is broadly accepted, efficiency and sustainability of grain produc-tion are now in question, which have prompted interest in reviewing grain production patterns…     

On the Line Formation in Stellar Magnetized Atmospheres

1 INTRODUCTIONIn the previous paper (on et al. 1999, hereafter Paper I), we investigated the wavelength-dependence of four colltribution functions (CFs) derived from dmerent formal solutions andreferring to different emergellt quantities in the unpolarized case. Because one cannot generallyassign a single formation region to the whole line band in a real stellar atmosphere, e.g., the solaratmosphere, instead, the line formation region can be defined as the layers deviating farthestfrom t…     

胜利油气区有机包裹体研究及其在油气勘探中的应用

应用显微光度术、显微傅立叶红外光谱（Ｍｉｃｒｏ－ＦＴ．ＩＲ）和飞行时间二次离子质谱（ＴＯＦ－ＳＩＭＳ）等原位微分析技术并结合均一温度测量对胜利油气区下第三系沙河街组沙三段中有机包裹体进行了研究。区分出两类有机包裹体，即原生有机包裹体和次生有机包裹体。结果表明两类有机包裹体特征不同，二者物质组成、有机质成分及化学结构、热演化程度等差别也较大。结合地质分析表明原生有机包裹体是沙三段烃源岩生成烃类运移产物，具“自生自储”特点，而次生有机包裹体是沙四段烃源岩生成的烃类二次运移的产物。沙三段是沙河街组油气运移和聚集的主要层位，因而是寻找油气资源的主要目标层。研究表明，有机包裹体是研究油气生成、运移、聚集和演化等成藏系统最有效的手段之一，在油气勘探中有重要的应用意义。     

金州地区震旦系基本层序与沉积环境

金州地区广泛发育震旦纪地层,具分布连续、出露完整、沉积相标志明显的特点。本文运用现代沉积学和地层学理论,对区内震旦系岩石地层进行了基本层序研究与沉积环境分析。