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。     

X-ray spectral evolution of low-mass X-ray binary GX 349+2

We present the results of a systematic investigation of spectral evolution in the Z source GX 349+2, using data obtained during 1998 with the Proportional Counter Array (PCA) on-board the RXTE satellite. The source traced a extended normal branch (NB) and flaring branch (FB) in the colour–colour diagram (CD) and the hardness-intensity diagram (HID) during these observations. The spectra at different positions of the Z-track were best fitted by a model consisting of a disc blackbody and a Comptonized spectrum. A broad (Gaussian) iron line at ∼6.7 keV is also required to improve the fit. The spectral parameters showed a systematic and significant variation with the position along the Z-track. The evolution in spectral parameters is discussed in view of the increasing mass accretion rate scenario, proposed to explain the motion of Z sources in the CD and the HID.     

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.     

Probing the nuclear activity with supermassive black holes

We report three new or updated techniques for probing the parameters of active galaxies based on the masses of their central black holes M_BH). First, we derived a near-IR analog of the bulge luminosity versus M_BH relationship. The low scatter makes it a promising new tool to study the black hole demographics. Next, we present relations between M_BH and the10 μm and 2-10 keV nuclear luminosity. They may help to study the M_BH evolution over wide redshift ranges. Finally, we measured M_BH in quasars from z ∼ 3.4 to z ∼ 0.3 to search directly for M_BH growth. Surprisingly, we found no evidence for growth implying that the majority of quasar host galaxies have undergone their last major merger at z ≥ 3. This revised version was published online in August 2006 with corrections to the Cover Date.