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房地产税制改革的合宪性控制 被引量:2
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作者 盛琳 《湖南行政学院学报》 2022年第1期118-126,共9页
对于政府推出的房地产税制改革的举措,社会各界给予了高度关注。房地产税到底该不该征收?房地产税制改革与税收法定原则是否存在矛盾?其冲突表现在哪里?随着房地产税制改革的深入,"立法先行、充分授权、分步推进"的改革思路... 对于政府推出的房地产税制改革的举措,社会各界给予了高度关注。房地产税到底该不该征收?房地产税制改革与税收法定原则是否存在矛盾?其冲突表现在哪里?随着房地产税制改革的深入,"立法先行、充分授权、分步推进"的改革思路已经明晰。结合我国房地产税制改革实践,深入研究房地产税制改革合宪性控制具有重大现实意义。评价房地产税制改革是否合宪合法的标准有两个:税收法定与量能课税。加强我国房地产税制改革合宪性控制的途径有:一是要规范房地产税的立法权,明确房地产税的开征依据;二是要明确房地产税制的构成要素;三是要明确房地产税制的立法程序。 展开更多
关键词 房地产税制 合宪性 税收法定 量能课税
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Pharmacophore modeling for the identification of small-molecule inhibitors of TACE
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作者 Li-juanLIU Ka-HoLEUNG +6 位作者 shenglin DanielShiu-HinCHAN DewiSUSANTI Wei-dongRAO PhilipWaiHongCHAN Dik-LungMA Chung-HangLEUNG 《中国药理学与毒理学杂志》 CAS CSCD 北大核心 2015年第S1期95-96,共2页
OBJECTIVE To employ pharmacophore modeling to identify a TACE inhibitor from an inhouse database of 66 organic compounds.METHODS To identify the common features required for TACE inhibition,we generated a pharmacophor... OBJECTIVE To employ pharmacophore modeling to identify a TACE inhibitor from an inhouse database of 66 organic compounds.METHODS To identify the common features required for TACE inhibition,we generated a pharmacophore model from a set of TACE-selective inhibitor using the Common Feature Pharmacophore Model protocol implemented in Discovery Studio 3.1.1.A fluorimetric assay was used to investigate the potential ability of compounds to inhibit TACE enzymatic activity.The ability of compound 1 to inhibit TACE activity in a human monocyte THP-1 cell line was evaluated by ELISA.RESULTS In this study,apharmacophore model constructed from a training set of TACE inhibitors was used to screen an in-house database of organic compounds,from which compound 1 emerged as a top candidate.In a cell-free assay,compound 1inhibited TACE enzymatic activity in a dose-dependent manner.Moreover,compound 1 inhibited the production of soluble TNF-αin human acute monocytic leukemia THP-1 cells without impacting nitric oxide production,and exhibited anti-proliferative activity against THP-1cells.CONCLUSION Compound 1 was found to inhibit TACE enzymatic activity in a cell-free system and LPS-induced TNF-αsecretion in cellulo.We envisage that compound 1 may be employed as a useful scaffold for the development of more potent TACE inhibitors. 展开更多
关键词 PHARMACOPHORE TACE TUMOR NECROSIS factor virtual s
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