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。     

Chemical alteration of tephra in the depositional environment: theoretical stability modelling

The study of the chemical stability of vitreous material in aqueous media is well‐established. There has to date been little consideration of the implications of variations in the chemical durability of tephra in Quaternary tephrochronology. Chemical alteration can take the form of cationic leaching from the matrix, or complete destruction of the silica network, either of which could constrain the ability to chemically identify distal tephra. Here we apply established models of vitreous durability to the published chemical analyses of a large number of Icelandic tephras in order to predict their relative durabilities under equivalent conditions. This suggests that some important tephras have relatively poor chemical stability, and that rhyolitic tephras are, in general, more stable than basaltic. We conclude that tephras should be expected to show predictable differential chemical stability in the post‐depositional environment. Copyright © 2003 John Wiley & Sons, Ltd.     

Optical monitoring of the quasar 4C 38.41

The results of a photometric monitoring of the quasar 4C 38.41, performed at the optical R and B bands in 2002 February–March, are presented. With a 60/90 cm Schmidt telescope at the Xinglong station of the National Astronomical Observatories of China, we observed the source exhibiting amplitude variations of up to 0.78 mag in both bands during the whole campaign. Intraday and even intranight variations are detected as well. A typical variability time-scale of about 36 d is derived from our 2-month observations at the optical bands, which is identical to that found at a radio wavelength of 92 cm, suggesting a common origin for the variations in 4C 38.41 from optical to radio bands.     

The SFR and IMF of the galactic disk

There is a long term dynamical heating of stellar populations with age observed in the age – velocity dispersion – relation (AVR). This effect allows a determination of the star formation history SFR(t) from local kinematical data of main sequence stars. Using a self-consistent disk model for the vertical structure of the disk, we find from the kinematics of the stars in the solar neighbourhood that the SFR shows a moderate star burst about 10 Gyr ago followed by a continuous decline to the present day value consistent with the observed number of OB stars. The gravitational potential of the gas component and of the Dark Matter Halo is included and the effect of chemical enrichment, finite lifetime of the stars and mass loss of the stellar component are taken into account. The scale heights for main sequence stars together with the SFR is then used to determine constistently the IMF from the observed local luminosity function. The main new result is that the power law break in the present day mass function (PDMF) around 1 M _⊙ is entirely due to evolutionary effects of the disk and does not appear in the IMF. This revised version was published online in August 2006 with corrections to the Cover Date.     

Application of Grain Size Analysis to Study Sedimentary Environment of Sand Dune in the Vicinity of Tumen River

The dunes in estuary of Tumen River in China lie to the area between the Jiushaping and Fangchuan in the left bank of Tumen River (Fig.1). The dis-tance is about 15～20 km between the dunes and the coast. It ranges from China to D. P. R. Korea and Russia. The range of the height of dunes is about 15～20 m and the width is 100～200 m. By the re-connaissance, we protracted 9 section planes of the dunes and collected 40 sand samples of the dunes, and identified the sedimentary environment …     

CCD联合平差方法及其初步实例检验

在常规照相天体测量工作中 ,对暗天体的定位是采用逐级定标星过渡的方法实现的。由于星表系统差和局部差的存在 ,最终定位结果可能包含难以把握的误差积累。在CCD小视场观测情况下时常难以找到足够数量的定标星。鉴于此 ,推导了CCD观测联合平差方法的严格矢量表达式 ,以期通过共同星的过渡 ,实现大天区统一平差。原理上此方法可实现相对于河外天体的定位 ,以削弱星表系统差和局部差对定位结果的影响。讨论了CCD联合平差方法实现中的问题 ,包括底片常数模型选择、切点位置改正、共同星的较差改正和法方程解算方法等 ,并分析了具体的处理措施。用实例初步检验了CCD联合平差方法的效果 ,表明通过对多张CCD观测的联合平差 ,可以削弱单张CCD观测参考星数目过少、单张CCD观测参考星分布不均、个别参考星存在位置偏差和局部区域参考星存在系统性位置偏差等不利因素对归算结果的影响 ,进而达到扩大视场和提高归算精度的目的     

Morphology and Luminosity Segregations in Galaxy Groups

We study morphology and luminosity segregation of galaxies in groups. We analyze the two catalogs of (∼2×400) groups which have been identified in the Nearby Optical Galaxy sample, by means of hierarchical and percolation `friends-of-friends' methods. We find that earlier-type (brighter) galaxies are more clustered and lie closer to the group centers, both in position and in velocity, than later-type (fainter) galaxies. Spatial segregations are stronger than kinematical segregations. These effects are generally detected at the ≳3-sigma level, with the exception of morphological segregation in velocity, which is the weakest effect. Our main results are confirmed by the analysis of statistically more reliable groups (with at least five members), and are strengthened by the detection of segregation in both hierarchical and percolation catalogs. Luminosity segregation is shown to be independent of morphology segregation. Our conclusions agree with a continuum of segregation properties of galaxies in systems, from low-mass groups to massive clusters. This revised version was published online in July 2006 with corrections to the Cover Date.