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摄影之友 2024年第3期 132-133页

作者：罗罗(文/图) 不详

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关键词：传统相机拍照 tax 小巧可爱富士 INS

Contribution of the Tobacco tax to the Financing of Health Systems in Democratic Republic of the Congo

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Journal of Biosciences and Medicines 2022年第8期10卷 122-131页

作者： Milambo Kapia Patrice Omombo Cosmas Mbulu Bushebu Sylvie Makombo Wabo Etienne Ngimbi Nzau Valentine Masandi Milondo Alphonse PNLCT Kinshasa Democratic Republic of the Congo ISTM-Kinshasa/Community Health Kinshasa Democratic Republic of the Congo ISTM-Kinshasa/Occupational Health Safety and Environmental Management Kinshasa Democratic Republic of the Congo UPN-Kinshasa/Pedagogy and Didactics of Health Sciences Kinshasa Democratic Republic of the Congo

Tobacco is an illicit product sold in the world and involves fatal communicable diseases and deaths. In several countries, tobacco revenue contributes to the health of victims. This study aimed to evaluate the contribution of tobacco taxes to the financing of the health system in Democratic Republic of the Congo (DRC) during the period of 3 years (from 2019 to 2021) in order to give some suggestions. A descriptive literature review on the tobacco tax was conducted from three tobacco tax collection services: the services of the General Secretariat of Health in DRC (SGSH), the Program of the National Health Account (PNHA) and the General Direction of Customs and Assizes (GDCA). The analysis revealed that no retrocession and no activity covered by the tax collected on tobacco does not contribute to the financing of the health sector, in order to reduce the burden of households already impoverished by diseases caused by tobacco.

关键词： Contribution tax Tobacco Health Financing

Supply and Demand,tax,Income,Profit and Proof of Goldbach’s Conjecture--Logic is the Basis of Correct Mathematical Measurement

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Journal of Economic Science Research 2022年第4期5卷 22-33页

作者： Zhaocheng Wang School of Cyber Science and Engineering Zhengzhou UniversityZhengzhouHenan450000China

This paper demonstrates that Marshall’s logic on the supply and demand curve is not rigorous enough,that Coase’s theorem is flawed,and that the“Okishio Theorem”and Sweezy s logic are inadequate through empirical proof.By the way,the Goldbach conjecture is proved through clever mathematical proof.It shows that beautiful curves and mathematical formulas cannot be separated from reality and logic,and correct logic can play a correct role in market theory.In this paper,the analysis of the actual supply and demand curve,as well as the concepts and models of tax,profit rate and income,has positive practical significance for economic depression and stagflation.

关键词： Supply and demand Income tax Profit rate Goldbach conjecture

COUPLING OF NITROGEN-BOUND EXCITONS WITH PHONONS IN GaP:N

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Science in China,Ser.A 1986年第8期29卷 862-869页

作者：郑健生张勇 Department of Physics Xiamen University

In this paper, the technique of photoluminescence was used to study the coupling between nitrogen-bound excitons and phonons in GaP: N in the temperature region 15—80 K. Several samples with different nitrogen concentrations were adopted. The results of the study show that the zero-phonon line and each relevant one-phonon line from one NN_i center have the same temperature dependence, this is consistent with the Huang-Rhys’ multiphonon light transition theory. Every one of the S factors is independent of temperature.

关键词： NN line COUPLING OF NITROGEN-BOUND EXCITONS WITH PHONONS IN GaP tax GaP

Co-expression of HBZ,tax and FOXp3 and HTLV-1-associated myelopathy/tropical spastic paraparesis development in HTLV-1-infected individuals:A systematic review

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Asian Pacific Journal of Tropical Medicine 2021年第8期14卷 333-340页

作者： Ana Carolina Marinho Monteiro Lima Greice Carolina Santos da Silva Fernanda Khouri Barreto Filipe Ferreira de Almeida Rego Luana Leandro Gois Luciane Amorim Santos Catholic University of Salvador SalvadorBahiaBrazil Multidisciplinary Institute in Health Federal University of BahiaVitoria da ConquistaBahiaBrazil Bahia School of Medicine and Public Health SalvadorBahiaBrazil Postgraduate Program in Health Sciences Faculty of Medicine of BahiaFederal University of BahiaSalvadorBahiaBrazil

Human T-cell lymphotropic virus type 1(HTLV-1)is associated with the development of HTLV-1-associated myelopathy/tropical spastic paraparesis(HAM/TSP).It has been reported that the HTLV-1 proteins(specifically tax and HBZ)can modulate FOXp3,resulting in an immune imbalance that can favor the progression of HAM/TSP.This review aims to summarize the literature in order to clarify the relationship between the expression of HTLV-1 m RNAs and/or viral proteins(tax and HBZ)with the expression of mRNA and/or protein FOXp3 and their correlation with HAM/TSP development.This systematic review was conducted according to the recommendations of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis.The search strategy was performed on the Medical Literature Analysis and Retrieval System Online and Latin American and Caribbean Literature in Health Sciences Platform using subject descriptors.After screening,six articles were included in this review.The studies suggested that tax and HBZ have a directly proportional correlation with FOXp3 in individuals with HAM/TSP,which also presented an increased expression of FOXp3 compared to asymptomatic controls and/or healthy donors.This systematic review indicates that tax and HBZ can interact with FOXp3 and that interaction may influence HAM/TSP development.

关键词： HTLV-1 HTLV-1-associated myelopathy/tropical spastic paraparesis(HAM/TSP) FOXp3 HBZ tax

Pers onal In come tax Reform in China in 2018 and Its Impact on Income Distribution

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China & World Economy 2019年第3期27卷 25-48页

作者： Peng Zhan Shi Li Xiaojing Xu School of Economics Nanjing University of Finance & Economics China Institute for Income Distribution Beijing Normal University China

In the context of personal income tax(PIT)reform in China in 2018,this paper examines some of the major issues of concern regarding the reform and income distribution.Using the China Personal Income tax Micro-simulation model,the paper compares the differences between the 2011 and 2018 PIT systems,and finds that residents relying on different income sources may face a large degree of real tax rate change.Once the tax system is altered to PIT 2018,the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent,the income redistributive effect will drop from 1.95 to 1.22 percent and the PITs role in fiscal revenue will also be negatively affected.Nevertheless,if individual income continues to grow,the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022,but its income redistribution function is difficult to recover in the short term.The paper finds that the effect of PIT on income distribution depends on the tax structure.Gradual transition to an"entirely comprehensive"tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.

关键词： micro-simulation personal income tax reform residential income distribution

过表达tax1BP1通过RNF34/MAVS/NLRP3通路抑制炎症小体保护急性心肌梗死

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Science Bulletin 2021年第16期66卷 1669-1683,M0004页

作者：徐海霞余文军孙士群李聪叶任骏张英梅 Department of Cardiology Zhongshan HospitalFudan UniversityShanghai Institute of Cardiovascular DiseasesShanghai 200032China Department of Cardiology Affiliated Hospital of Nantong UniversityNantong 226001China Department of Cardiology Xijing HospitalAir Force Military Medical UniversityXi’an 710038China Department of Pathology University of WashingtonSeattle WA 98195USA

为探索炎症小体激活和自噬在急性心梗发病中的调控机制,进而寻找新的药物治疗靶点,本研究首次发现tax1结合蛋白(tax1BP1)作为一种可以抑制炎症通路的自噬受体蛋白,在急性心梗中表达水平下调.而在成年C57BL/6小鼠左室心肌内点注射过表达T... 详细信息

为探索炎症小体激活和自噬在急性心梗发病中的调控机制,进而寻找新的药物治疗靶点,本研究首次发现tax1结合蛋白(tax1BP1)作为一种可以抑制炎症通路的自噬受体蛋白,在急性心梗中表达水平下调.而在成年C57BL/6小鼠左室心肌内点注射过表达tax1BP1的腺病毒后,可以减小心梗面积,改善心脏功能,抑制炎症小体活化,减轻线粒体损伤.进一步研究发现,tax1BP1可以招募E3连接酶RNF34促进MAVS的K27位点泛素化,介导其自噬性降解,从而抑制MAVS与炎症小体NLRP3的结合,进而减轻NLRP3线粒体转位后炎症小体的激活.该研究主要在C57BL/6小鼠行前降支结扎术诱导急性心梗模型,并采用小动物超声、伊文氏蓝/TTC染色等观察心脏损伤程度,免疫共沉淀及免疫荧光实验观察蛋白互作等.在急性心梗中tax1BP1表达显著下降,而心肌过表达tax1BP1可能通过RNF34/MAVS通路抑制炎症小体活化,成为治疗急性心梗的一个可能的新药物靶点.

关键词：急性心肌梗死炎症小体心脏损伤线粒体损伤急性心梗 tax 结扎术心脏功能

taxation and the Environment-Health-Poverty Trap: A Policy Experiment Perspective

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China & World Economy 2019年第1期27卷 72-92页

作者： Sumei Chen Ling-Yun He Institute of Industrial Economics Chinese Academy of Social SciencesChina College of Economies Jinan UniversityChina

Under pressures related to economic growth and environmental protection,China is facing an increasingly severe "environment-health-poverty"trap risk.Fuel taxation is generally considered an effective policy to counter such a risk.Since 2009 China has raised the fuel tax rate many times to enhance tax reform.However,the effects of this policy remain unknown.Therefore,it is vitally important to estimate the impacts of China's current fuel taxation policy on environment,public health and the national economy.As the first attempt in existing literature on China,this paper builds a general equilibrium framework with the feedback effect of public health on economy.We find that that the fuel tax policy benefits the adjustment of the economic structure and improves human health;however,it is detrimental to economic growth,public welfare and price stability.In this sense,it plays a limited role in reducing the trap risk and might not be sustainable in the long term.

关键词： economic growth environment-health-poverty trap fuel tax public health

Asymptotic Marginal tax Rate of Individual Income tax in China

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Economic and Political Studies 2014年第2期2卷 121-138页

作者： ZHENYA LIU WU YANG DAVID DICKINSON the School of Finance Renmin University of China he Department of Economics University of Birmingham the School of International Trade and Economics Central University of Finance and Economics of China the Department of Economics University of Birmingham

This paper examines the asymptotic marginal rate of individual income tax which maximizes China's social welfare through numerical simulation based on the elasticity of China's labor supply, income distribution and the social objectives of redistribution in accordance with the optimal direct taxation theory. Taking advantage of the optimal direct taxation model with consideration of the income effect, it comes to the conclusion that combined with China's reality, the asymptotic marginal rate of individual labor income tax in China should be between 35% and 40%.

关键词： reform of individual income tax asymptotic margina

Nonlinear Capital Flow tax: Capital Flow Management and Financial Crisis Prevention in China

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China & World Economy 2019年第4期27卷 1-28页

作者： Jiandong Ju Li Li Guangyu Nie Kang Shi Shang-Jin Wei PBC School of Finance Tsinghua University China Jinan University-University of Birmingham Joint Institute China College of Business Shanghai University of Finance and Economics China Department of Economics The Chinese University of Hong Kong China Business School Columbia University USA

How to promote capital account liberalization while preventing financial crises is a challenging task for policymakers. This study proposes a nonlinear (progressive) capital flow tax as a solution. We first demonstrate that the collateral requirement of international borrowing can give rise to multiple equilibria and self-fulfilling financial crises. We then show that the crisis equilibrium characterized by large exchange rate depreciation, capital flight and welfare loss can be eliminated by imposing a nonlinear (progressive) tax scheme on capital outflows with the marginal tax rate increasing with the size of individual capital outflows. The implementation of such a tax scheme in China is also discussed.

关键词： capital account openness financial crisis nonlinear capital flow tax