简介:摘 要:党中央十九大报告提出“房子是用来住的,不是用来炒的”。 特别是国家出台了一系列新的规定,加大了发展租赁房市场,降低租赁住房税费负担的力度。在这种大环境下对于商业地产项目的税务筹划提出一个新问题,到底是商业地产自持还是出售对于企业更有利呢?针对这个新问题本文以真实商业地产案例为背景根据国内税收法律法规及相关规定,对某商业地产项目两种经营模式下的企业所得税、土地增值税、增值税等税种、折现纳税总额、折现利润总额、NPV进行测算,通过对比数据的方式为公司决策提供支持,进而提出商业地产的税务筹划方法,合理降低是商业地产项目税负,达到税务优化的目的。
简介:水库下游的河隧道的进化是是的一个复杂过程仔细,与水库和隧道的运作的模式有关,边界调节。众多的研究在下游的水库的河的过程上被执行了。然而,仅仅他们的一些集中了于在流量沉积条件和隧道模式指示物之间的关系。另外,在河的过程上训练工作的河的影响很少被处理。在这份报纸,包括Tiexie-Yiluo河嘴活动范围,Huayuankou-Heigangkou活动范围和Jiahetan-Gaocun活动范围,在更低的黄河的三节的进化过程在在1960和2015之间的隧道边界线和主流为变化被分析。象蜿蜒,主流的漫步范围和宽度/深度比率那样的隧道模式指示物基于黄河管理委员会的水文学部门获得的地大小被分析。在隧道进化上训练工作的河的效果然后被描述。自从1960,众多的中型、大尺寸的水库在黄河上被造了,包括Longyangxia水库,Liujiaxia水库和Xiaolangdi水库。这些水库扣押流量从在上游并且保留沉积,它在下游的活动范围改变流量和沉积条件。作为后果,泛滥的年度流量和频率和山峰都减少了。作为结果,河隧道上的流动动力学和他们的行动也被减少,它改变河功课的动态状态。用单个参数辨别规则和漫步的度在活动范围被削弱的辨别方程表演获得的辨别结果学习了。在隧道模式指示物的变化证明蜿蜒增加,漫步的范围在水的全部的年度体积与减小减少。然而,漫步的度有小关系到沉积集中。另外,河训练工作在控制河功课起一个重要作用。由于训练工作的河里的改进,河功课在一样的流量和沉积条件下面变得更稳定。考虑训练工作的河的影响的一条新辨别规则被建议。辨别结果被发现与实际的河模式适合很好,它证明辨别规则对更低的黄河适用。结果证明流量和沉积条件是在河功课的进化的最重要的因素。训练工作的河同时限制了主流的漫步的
简介:AIM:Toexploretheeffectofsaturatedhydrogensalineonbluelight-inducedretinaldamageinrats.·METHODS:Theretinaldamageofratswasinducedbybluelightexposurefor6hoursandexamined8hours,16hoursand24hoursaftertheexposure.OnehundredfemaleSprague-Dawleyratswererandomlydividedintofourgroups.Group1included30ratsreceivedlightexposurewithoutanyothertreatment.Group2included30ratsreceivedlightexposurewithintraperitonealinjectionofnormalsaline.Group3included30ratsreceivedlightexposurewithintraperitonealinjectionofsaturatedhydrogensaline.AndGroup4includedtheother10ratswhichdidnotreceiveanytreatment.Theamountofintraperitonealinjectionofsaturatedhydrogensalineandnormalsalinewascalculatedintheratioof1ml/100gofratweight.SpecimenswerecollectedandprocessedbyH-Estaining,ultrastructureobservation,biochemicalmeasurement.Morphologicalchangeswereobservedbylightmicroscopeandtransmissionelectronmicroscope(TEM)andtheretinalouternuclearlayer(ONL)thicknesswasmeasuredbyIPP6.0,whilethemalondialdehyde(MDA)wasmeasuredbycolorimetricdeterminationat532nm.·RESULTS:AlthoughthestructureofretinainGroup1andGroup2wasinjuredheavily,theinjuryinGroup3wasmild.ThedifferencesbetweenGroup1andGroup2werenotsignificant.ComparedwiththeratsinGroup1andGroup2,theonesinGroup3hadmoreclearlydemarcatedretinastructureandmoreorderedcellsbylightmicroscopeandTEMobservation.TheONLthicknesses(400times)offourgroupsateachtimepointexceptbetweenGroup1andGroup2weresignificantlydifferent(P<0.05).ThethicknessesoftheONLinGroup1atthreetimepointswere30.41±4.04μm,26.11±2.82μmand20.63±1.06μm,inGroup2were31.62±4.54μm,25.08±3.63μmand19.07±3.86μm,inGroup3were29.75±3.62μm,28.83±1.97μmand27.61±1.83μm.InGroup4themeanofthethicknesswas37.35±1.37μm.Astimewentby,thedamageg
简介:黄黄的、黄黄的、黄黄的太阳朝着每个人微笑。高高地挂在地面之上,像空中的火球,哎哟、哎哟、哎哟,好烫啊!
简介:AIM:Anaerobicbacteriacancauseocularinfections.WetestedtheOxyPlateTMAnaerobicSystem(OXY)toisolatepertinentanaerobicbacteriathatcancauseoculardisease.METHODS:OXY,whichdoesnotrequiredirectanaerobicconditions(i.e.bags,jars),wascomparedtoconventionalisolationofincubatingculturemediainanaerobicbags.Standardcoloniescountswereperformedonanaerobicocularbacterialisolatesunderaerobicandanaerobicconditions(anaerobicbags)usingagarmedia:1)OXY(aerobiconly),2)5%sheepblood(SB),3)Chocolate,and4)Schaedler.Thebacteriatestedwerede-identifiedocularisolatesculturedfromendophthalmitisanddacryocystitisthatinclude10Propionibacteriumacnesand3Actinomycesspecies.Thecolonycountsforeachbacteriaisolate,oneachculturingcondition,wererankedfromlargesttosmallest,andnon-parametricallycomparedtodeterminethebestculturingcondition.RESULTS:Allanaerobicconditionswerepositiveforalloftheanaerobicisolates.SBandSchaedler’sagarunderaerobicconditionsdidnotsupportthegrowthofanaerobicbacteria.SparsegrowthwasnotedonchocolateagarwithPropionibacteriumacnes.Asananaerobicsystem,SBinananaerobicbagisolatedhighercolonycountsthanOXY(P=0.0028)andchocolateagar(P=0.0028).CONCLUSION:AlthoughOXYdidnottesttobemoreefficientthanotheranaerobicsystems,itappearstobeareasonablealternativeforisolatinganaerobicbacteriafromocularsites.Theuseofanagarmediuminaspeciallydesignedplate,withouttherequirementofananaerobicbag,renderedOXYasanadvantageoverotheranaerobicsystems.
简介:AIM:TodiscusstheimpactofLyciumBarbarumPolysaccharide(LBP)andDanshensupurifiedfromTraditionalChineseMedicine(TCM)onvascularendothelialgrowthfactor(VEGF)ofrabbitswithretinalneovascularization.METHODS:Fortyrabbitsweredividedintonormalcontrolgroup,modelcontrolgroup,LBPgroupandDanshensugroup.Animalsinthenormalcontrolgroupwerefedinthenormaloxygenenvironment.Animalsintheotherthreegroupswereputintotheenvironmentwith70%oxygenfor5daysinordertobuildthemodelofoxygen-inducedvascularproliferationretinopathy.AndthendifferentTCMextractwasinjectedintotheabdominalcavitiesoftheseannimals.After7days,theVEGFcontentofintheserumofrabbitwasmeasuredbydoubleantibodysandwichmethod.RESULTS:DataanalysisindicatedthatVEGFcontentwasasfollows:Danshensugroupwaslowerthanmodelcontrolgroup(12.92±3.84ng/Lvs19.32±4.15ng/L,P<0.05);LBPgroupandnormalcontrolgroupwerelowerthanmodelcontrolgroup(12.92±3.84ng/L,9.26±1.61ng/Lvs19.32±4.15ng/L,P<0.01);totalbloodviscosity,plasmaviscosity,cholesterolcontent,fibrinogencontentandtriacylglycerolcontentafterperitonealinjectionofLBPandDanshensuwereobviouslylowerthanbeforeinjection.CONCLUSION:TCMextract-LBPandDanshensucanprominentlyreducethecontentofVEGFintheprocessofvascularproliferativeretinopathyofrabbit;canpreventtheoccurrenceofretinalmicrovasculardiseasebyimprovingpartialoxygen-deficientenvironmentoraffectingallkindsofnewgrowthfactor.