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跨国公司税基的国际协调及中国对策研究

社会科学 2015年第3期 90-99页

作者：叶莉娜中国政法大学博士后流动站

跨国公司全球化经营导致了跨国公司税基的国际化。可以用公地悲剧理论来解释这种税基全球化的不利后果以及对其进行国际协调的应然性。对跨国公司税基的国际协调已经具备了一定的法律基础和技术基础。法律基础表现在税收条约的发展和公... 详细信息

跨国公司全球化经营导致了跨国公司税基的国际化。可以用公地悲剧理论来解释这种税基全球化的不利后果以及对其进行国际协调的应然性。对跨国公司税基的国际协调已经具备了一定的法律基础和技术基础。法律基础表现在税收条约的发展和公司所得税制度的趋同以及国际社会对国际财务会计准则的普遍采纳上;技术基础则表现为已经在国际税法层面上形成了包括独立交易法、公式分摊法和统一合并公司税基这三种税基国际协调方法体系。作为跨国税源日益增多的发展中国家,中国应当在国际税收分配公平原则指导下积极参与国际税基协调,并在权衡征纳双方利益基础上实施直接税改革、反避税立法和有利于跨国公司发展的税收环境构建,此外还必须重视对公式分摊法在我国的适用性研究。

关键词：跨国公司税基国际税收协调公地悲剧企业所得税

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论我国环境税收入使用制度之构建

上海财经大学学报（哲学社会科学版） 2019年第1期21卷 139-152页

作者：叶莉娜上海立信会计金融学院法学院上海201620

环境税收入使用制度是财税一体化视角下整体构建环境税法律制度的重要内容。基本收入使用途径有三:一般财政预算、专款专用和收入再循环。外国环境税收入使用制度的实践经验,验证了环境税收入使用制度构建的必要性,我国也应当建立环境... 详细信息

环境税收入使用制度是财税一体化视角下整体构建环境税法律制度的重要内容。基本收入使用途径有三:一般财政预算、专款专用和收入再循环。外国环境税收入使用制度的实践经验,验证了环境税收入使用制度构建的必要性,我国也应当建立环境税收入使用制度。我国的环境税收入使用制度,应当坚持收入使用问题与环境税改革同步进行并共同纳入顶层设计原则、以社会整体利益为导向的财政平衡与收入中性原则、税收法定与公众参与原则三大原则。在上述原则指导下,构建起分类与混合使用相结合模式下的具体制度:将资源类环境税税收作为一般性财政收入;对环境污染与破坏类收入采取专款专用模式;对碳税(能源税)收入则引入收入再循环机制。

关键词：环境税收入使用专款专用收入再循环机制

Unified deep learning model for predicting fundus fluorescein angiography image from fundus structure image

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Journal of Innovative Optical Health Sciences 2024年第3期17卷 105-113页

作者： Yiwei Chen Yi He Hong ye lina Xing Xin Zhang Guohua Shi Jiangsu Key Laboratory of Medical Optics Suzhou Institute of Biomedical Engineering and TechnologyChinese Academy of SciencesSuzhou 215163P.R.China School of Biomedical Engineering(Suzhou) Division of Life Sciences and MedicineUniversity of Science and Technology of China Hefei 230026P.R.China Center for Excellence in Brain Science and Intelligence Technology Chinese Academy of SciencesShanghai 200031P.R.China

The prediction of fundus fluorescein angiography(FFA)images from fundus structural images is a cutting-edge research topic in ophthalmological image *** comprises estimating FFA from fundus camera imaging,single-phase FFA from scanning laser ophthalmoscopy(SLO),and three-phase FFA also from *** many deep learning models are available,a single model can only perform one or two of these prediction *** accomplish three prediction tasks using a unified method,we propose a unified deep learning model for predicting FFA images from fundus structure images using a supervised generative adversarial *** three prediction tasks are processed as follows:data preparation,network training under FFA supervision,and FFA image prediction from fundus structure images on a test *** comparing the FFA images predicted by our model,pix2pix,and CycleGAN,we demonstrate the remarkable progress achieved by our *** high performance of our model is validated in terms of the peak signal-to-noise ratio,structural similarity index,and mean squared error.

关键词： Fundus fluorescein angiography image fundus structure image image translation unified deep learning model generative adversarial networks

Origin of ore-forming fluids in Qinggouzi stibnite deposit,NE China:Constraints from fluid inclusions and H-O-S isotopes

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Global Geology 2021年第2期24卷 80-88页

作者： BAKHT Shahzad SUN Fengyue WANG Linlin XU Chenghan ye lina ZHU Xinran FAN Xingzhu College of Earth Sciences Jilin UniversityChangchun 130061China

The Qinggouzi stibnite deposit is located in Huashan Town,Jilin Province,in the northeastern margin of North China Craton(NCC).It is controlled by fault structures,hosted within structurally controlled felsic dykes,predominantly surrounded by phyllite,schist and *** study presents the results of fluid inclusions studies,intending to determine the source of the fluid responsible for ore-formation,hence exploring its *** aqueous biphase inclusions are identified in the stibnite-bearing quartz veins of the ***,aqueous biphase inclusions are further classified into(1)biphase liquid-rich inclusions(1 a)and(2)biphase gas-rich inclusions(1 b)depending upon liquid to gas ratio trapped within the fluid *** temperatures for(1 a)and(1 b)range between 114.8℃to 422℃and 128.3℃to 267.5℃,respectively.1 a and 1 b have salinities of 0.18%to 16.14%NaCleqv and 1.22%to 12.88%NaCleqv,and density range from 0.43 to 1.02 g/cm^(3) and 0.81 to 0.98 g/cm^(3),*** isotopic analysis indicatesδ34SV-CDT from 4.4×10-3 to 6.5×10^(-3),with an average of 5.2×10^(-3),whereas H isotopes values onδDV-SMOW standard are-100.8×10^(-3) and-107.5×10^(-3),while O isotopes data onδ18OV-SMOW standard range between 20.1×10^(-3) and 20.4×*** inclusions study,combining with sulfur and H-O isotopic data reveal that the ore-forming fluids originated from deep source and were subsequently contaminated by meteoric *** pressure calculation shows that the minimum and maximum pressures are 11.65 and 42.33 MPa,and relevant depths of deposit are estimated to be 1.16 and 4.23 ***,we inferred that Qinggouzi stibnite deposit is a medium-low temperature,low salinity hydrothermal deposit,which is formed by deep source and later contaminated by meteoric water,and is classified as epizonal deposit in terms of orogenic series.

关键词： fluid inclusions S isotopes H-O isotopes metallogenesis Qinggouzi stibnite deposit orogenic deposits

Thiamine-modified metabolic reprogramming of human pluripotent stem cell-derived cardiomyocyte under space microgravity

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Signal Transduction and Targeted Therapy 2024年第5期9卷 2132-2142页

作者： Xinglong Han lina Qu Miao Yu Lingqun ye Liujia Shi Guangfu ye Jingsi Yang Yaning Wang Hao Fan Yong Wang Yingjun Tan Chunyan Wang Qi Li Wei Lei Jianghai Chen Zhaoxia Liu Zhenya Shen Yinghui Li Shijun Hu Department of Cardiovascular Surgery of the First Affiliated Hospital&Institute for Cardiovascular Science State Key Laboratory of Radiation Medicine and ProtectionSuzhou Medical CollegeSoochow UniversitySuzhouChina State Key Laboratory of Space Medicine China Astronaut Research and Training CenterBeijingChina Department of Hand Surgery Union HospitalTongji Medical CollegeHuazhong University of Science and TechnologyWuhanChina

During spaceflight,the cardiovascular system undergoes remarkable adaptation to microgravity and faces the risk of cardiac ***,the effects and mechanisms of microgravity on cardiac morphology,physiology,metabolism,and cellular biology need to be further *** China started constructing the China Space Station(CSS)in 2021,we have taken advantage of the Shenzhou-13 capsule to send human pluripotent stem cell-derived cardiomyocytes(hPSC-CMs)to the Tianhe core module of the *** this study,hPSC-CMs subjected to space microgravity showed decreased beating rate and abnormal intracellular calcium *** and transcriptomic analyses revealed a battery of metabolic remodeling of hPSC-CMs in spaceflight,especially thiamine *** microgravity condition blocked the thiamine intake in *** decline of thiamine utilization under microgravity or by its antagonistic analog amprolium affected the process of the tricarboxylic acid *** decreased ATP production,which led to cytoskeletal remodeling and calcium homeostasis imbalance in *** importantly,in vitro and in vivo studies suggest that thiamine supplementation could reverse the adaptive changes induced by simulated *** study represents the first astrobiological study on the China Space Station and lays a solid foundation for further aerospace biomedical *** data indicate that intervention of thiamine-modified metabolic reprogramming in human cardiomyocytes during spaceflight might be a feasible countermeasure against microgravity.

关键词： programming battery modified

Interorgan communication in neurogenic heterotopic ossification: the role of brain-derived extracellular vesicles

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Bone Research 2024年第1期12卷 137-152页

作者： Weicheng Lu Jianfei Yan Chenyu Wang Wenpin Qin Xiaoxiao Han Zixuan Qin Yu Wei Haoqing Xu Jialu Gao Changhe Gao Tao ye Franklin R.Tay lina Niu Kai Jiao Department of Stomatology Tangdu Hospital&State Key Laboratory of Oral and Maxillofacial Reconstruction and Regeneration&School of StomatologyThe Fourth Military Medical UniversityXi’anShaanxiChina State Key Laboratory of Oral and Maxillofacial Reconstruction and Regeneration&National Clinical Research Center for Oral Diseases&Shaanxi Key Laboratory of Stomatology School of StomatologyThe Fourth Military Medical UniversityXi’anShaanxiChina The Dental College of Georgia Augusta UniversityAugustaGAUSA

Brain-derived extracellular vesicles participate in interorgan communication after traumatic brain injury by transporting pathogens to initiate secondary ***-related proteins encapsulated in brain-derived extracellular vesicles can cross the blood‒brain barrier to reach distal *** proteins initiate inflammatory dysfunction,such as neurogenic heterotopic *** recurrent condition is highly debilitating to patients because of its relatively unknown pathogenesis and the lack of effective prophylactic intervention ***,a rat model of neurogenic heterotopic ossification induced by combined traumatic brain injury and achillotenotomy was developed to address these two *** examination of the injured tendon revealed the coexistence of ectopic calcification and fibroblast *** relationships among brain-derived extracellular vesicles,fibroblast pyroptosis and ectopic calcification were further investigated in vitro and in *** injection of the pyroptosis inhibitor Ac-YVAD-cmk reversed the development of neurogenic heterotopic ossification in *** present work highlights the role of brain-derived extracellular vesicles in the pathogenesis of neurogenic heterotopic ossification and offers a potential strategy for preventing neurogenic heterotopic ossification after traumatic brain injury.

关键词： neurogenic ossification pathogenesis

Atomically Precise Design of PtSn Catalyst for the Understanding of the Role of Sn in Propane Dehydrogenation

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Precision Chemistry 2024年第6期2卷 245-255页

作者： Hui ye lina Cao Minghui Gu Han Nie Qingqing Gu Bing Yang Yunxing Bai Qinxue Nie Weixin Huang Junling Lu Institute of Advanced Technology Key Laboratory of Precision and Intelligent ChemistryDepartment of Chemical PhysicsHefei National Research Center for Physical Sciences at the MicroscaleKey Laboratory of Surface and Interface Chemistry and Energy Catalysis of Anhui Higher Education InstitutesUniversity of Science and Technology of ChinaHefei 230026P.R.China CAS Key Laboratory of Science and Technology on Applied Catalysis Dalian Institute of Chemical PhysicsThe Chinese Academy of SciencesDalian 116023P.R.China

Propane dehydrogenation(PDH),an atom-economic reaction to produce high-value-added propylene and hydrogen with high efficiency,has recently attracted extensive *** severe deactivation of Pt-based catalysts through sintering and coking remains a major challenge in this high-temperature *** introduction of Sn as a promoter has been widely applied to improve the stability and selectivity of the ***,the selectivity and stability of PtSn catalysts have been found to vary considerably with synthesis methods,and the role of Sn is still far from fully *** gain in-depth insights into this issue,we synthesized a series of PtSn/SiO_(2)and SnPt/SiO_(2)catalysts by varying the deposition sequence and Pt:Sn ratios using atomic layer deposition with precise *** found that PtSn/SiO_(2)catalysts fabricated by the deposition of SnO_(x)first and then Pt,exhibited much better propylene selectivity and stability than the SnPt/SiO_(2)catalysts synthesized the other way *** demonstrate that the presence of Sn species at the Pt-SiO_(2)interface is of essential importance for not only the stabilization of PtSn clusters against sintering under reaction conditions but also the promotion of charge transfers to Pt for high *** the above,the precise regulation of the Sn content is also pivotal for high performance,and the excess amount of Sn might generate additional acidic sites,which could decrease the propylene selectivity and lead to heavy coke *** findings provide deep insight into the design of highly selective and stable PDH catalysts.

关键词： Propane dehydrogenation PtSn catalysts sintering coke formation acidity

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发展中国家税基侵蚀和利润转移问题研究

法学杂志 2015年第2期36卷 62-70页

作者：施正文叶莉娜中国政法大学北京100088

税基侵蚀和利润转移(BEPS)问题是发达国家和发展中国家的共同难题,但发展中国家面临更大的冲击和挑战,遭受更为严重的财政后果。国际社会应当在全球应对BEPS行动中给发展中国家以全面参与的机会,并予以特殊考虑。发展中国家则应当坚持... 详细信息

税基侵蚀和利润转移(BEPS)问题是发达国家和发展中国家的共同难题,但发展中国家面临更大的冲击和挑战,遭受更为严重的财政后果。国际社会应当在全球应对BEPS行动中给发展中国家以全面参与的机会,并予以特殊考虑。发展中国家则应当坚持国际税收分配公平原则和立足本国现实需求原则,同时从推动以金砖国家为首的双边和多边合作、加强税收能力建设、建立和完善一般和特殊反避税立法等方面做出回应。

关键词：税基侵蚀和利润转移发展中国家国际税收合作

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联合审计:国际税收征管合作新思维

河北经贸大学学报 2016年第3期37卷 55-60页

作者：叶莉娜张景华中国政法大学民商经济法学院北京102249 中共国家税务总局党校科研中心江苏扬州225007

联合审计是由税收征管论坛推出的一种国际税收征管合作新思维。基本思路是由两个或者多个国家的主管税务局联合对同一跨国公司进行税务稽查。联合审计除了具有反避税和避免双重征税、减少国际税收争端等一般国际税法价值之外,还对各国... 详细信息

联合审计是由税收征管论坛推出的一种国际税收征管合作新思维。基本思路是由两个或者多个国家的主管税务局联合对同一跨国公司进行税务稽查。联合审计除了具有反避税和避免双重征税、减少国际税收争端等一般国际税法价值之外,还对各国税务局、跨国纳税人和发展中国家等有特殊价值。作为资本进出口大国和发展中国家双重身份的中国,既无同步稽查也没有联合审计的实践经验,必须重视联合审计的理论研究和实践工作,立足国情推动联合审计的发展。

关键词：联合审计国际税收主权国际税收征管合作税收管辖权跨国公司同步审计同步稽查