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Application of Series Formula Method in Optimization Arrangement of Webs
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作者 Qiaozhi Sang Siwen Li +1 位作者 Shuqi Wang Dianxuan Gong 《World Journal of Engineering and Technology》 2018年第3期651-660,共10页
The expressions of the internal forces of the webs under the vertical loads of the simply supported beam type trusses with vertical and horizontal webs and without vertical webs are studied through the mathematical fo... The expressions of the internal forces of the webs under the vertical loads of the simply supported beam type trusses with vertical and horizontal webs and without vertical webs are studied through the mathematical formula method. The variations of internal forces under different angles and spacings of the webs are simulated. The law of the optimal arrangement of the webs of the parallel-string simple-beam truss is obtained: under the condition that the rigidity of the rod is allowed, the form of no vertical web-type truss and reducing the span distance and inclination of the side span are advisable, which can save materials and reduce the weight as well. This method can be applied to the calculation of internal forces for arbitrary loads and truss forms. 展开更多
关键词 SERIES formula method BEAM TRUSS OPTIMUM Arrangement of WEBS
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Recursion-transform method and potential formulae of the m×n cobweb and fan networks 被引量:12
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作者 谭志中 《Chinese Physics B》 SCIE EI CAS CSCD 2017年第9期82-90,共9页
In this paper, we made a new breakthrough, which proposes a new recursion–transform(RT) method with potential parameters to evaluate the nodal potential in arbitrary resistor networks. For the first time, we found ... In this paper, we made a new breakthrough, which proposes a new recursion–transform(RT) method with potential parameters to evaluate the nodal potential in arbitrary resistor networks. For the first time, we found the exact potential formulae of arbitrary m × n cobweb and fan networks by the RT method, and the potential formulae of infinite and semi-infinite networks are derived. As applications, a series of interesting corollaries of potential formulae are given by using the general formula, the equivalent resistance formula is deduced by using the potential formula, and we find a new trigonometric identity by comparing two equivalence results with different forms. 展开更多
关键词 recursion-transform method network model potential formula exact solution
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A GENERALIZED GAUSS-TYPE QUADRATURE FORMULA AND ITS APPLICATIONS TO PSEUDOSPECTRAL METHOD
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作者 王立联 郭本瑜 王中庆 《Numerical Mathematics A Journal of Chinese Universities(English Series)》 SCIE 2002年第2期179-196,共18页
A generalized Gauss-type quadrature formula is introduced, which assists in selection of collocation points in pseudospectral method for differential equations with two-point derivative boundary conditions. Some resul... A generalized Gauss-type quadrature formula is introduced, which assists in selection of collocation points in pseudospectral method for differential equations with two-point derivative boundary conditions. Some results on the related Jacobi interpolation are established. A pseudospectral scheme is proposed for the Kuramoto-Sivashisky equation. A skew symmetric decomposition is used for dealing with the nonlinear convection term. The stability and convergence of the proposed scheme are proved. The error estimates are obtained. Numerical results show the efficiency of this approach. 展开更多
关键词 GENERALIZED Gauss-type QUADRATURE formula PSEUDOSPECTRAL method K-S equa-tion.
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The Convergences Comparison between the Halley’s Method and Its Extended One Based on Formulas Derivation and Numerical Calculations
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作者 Shunji Horiguchi 《Applied Mathematics》 2016年第18期2394-2410,共17页
The purpose of this paper is that we give an extension of Halley’s method (Section 2), and the formulas to compare the convergences of the Halley’s method and extended one (Section 3). For extension of Halley’s met... The purpose of this paper is that we give an extension of Halley’s method (Section 2), and the formulas to compare the convergences of the Halley’s method and extended one (Section 3). For extension of Halley’s method we give definition of function by variable transformation in Section 1. In Section 4 we do the numerical calculations of Halley’s method and extended one for elementary functions, compare these convergences, and confirm the theory. Under certain conditions we can confirm that the extended Halley’s method has better convergence or better approximation than Halley’s method. 展开更多
关键词 Recurrence formula Newton’s method Halley’s method Extension of Halley’s method Third-Order Convergence
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Formula calculation methods of water content in sweet natural gas and their adaptability analysis
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作者 Zhu Lin Fan Junming +2 位作者 Zhu Jia Qin Li Li Luling 《Natural Gas Industry B》 2014年第2期144-149,共6页
Estimation of water content is the foundation of natural gas processing and designing,and a formula calculation method provides a solution simple and easy to be programmed by computers.In this regard,several main form... Estimation of water content is the foundation of natural gas processing and designing,and a formula calculation method provides a solution simple and easy to be programmed by computers.In this regard,several main formula calculation methods of water content in sweet natural gas were reviewed and evaluated individually.There are formulas fitted with nomographic data(e.g.Sloan formula,Ning Yingnan formula,Khaled formula and Bahadori formula),empirical formulas fitted with experimental data(e.g.Zhu Lin formula,Behr formula and Kazim formula)and formulas generated based on water-hydrocarbon phases equilibrium(e.g.Saturated Vapor Pressure Model,Modified Ideal Model,Simplified Thermodynamic Model and Bukacek formula).The comparison of calculated and experimental values of each above formula calculation method indicates that,the Khaled formula provided the minimum average absolute deviation(AAD)–2.5240%,while the Behr method achieved the maximum AAD–19.255%.After the analysis of the AAD results calculated by the methods at different temperature ranges,the Zhu Lin formula is recommended for−50 to−40℃,the Sloan formula for−40 to 0℃,the Simplified Thermodynamic Model for 0 to 37.78°C,the Khaled formula for 37.78 to 171.11℃,and the Bukacek formula for 171.11 to 237.78℃. 展开更多
关键词 Natural gas Sweet natural gas Water content formula calculation method Average absolute deviation(AAD) Evaluation method
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A Nonstationary Halley’s Iteration Method by Using Divided Differences Formula
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作者 Nasr Al Din Ide 《Applied Mathematics》 2012年第2期169-171,共3页
This paper presents a new nonstationary iterative method for solving non linear algebraic equations that does not require the use of any derivative. The study uses only the Newton’s divided differences of first and s... This paper presents a new nonstationary iterative method for solving non linear algebraic equations that does not require the use of any derivative. The study uses only the Newton’s divided differences of first and second orders instead of the derivatives of (1). 展开更多
关键词 NONSTATIONARY ITERATIVE method Hally’s formula Divided DIFFERENCES
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On Relations between the General Recurrence Formula of the Extension of Murase-Newton’s Method (the Extension of Tsuchikura*-Horiguchi’s Method) and Horner’s Method
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作者 Shunji Horiguchi 《Applied Mathematics》 2014年第4期777-783,共7页
In 1673, Yoshimasu Murase made a cubic equation to obtain the thickness of a hearth. He introduced two kinds of recurrence formulas of square and the deformation (Ref.[1]). We find that the three formulas lead to the ... In 1673, Yoshimasu Murase made a cubic equation to obtain the thickness of a hearth. He introduced two kinds of recurrence formulas of square and the deformation (Ref.[1]). We find that the three formulas lead to the extension of Newton-Raphson’s method and Horner’s method at the same time. This shows originality of Japanese native mathematics (Wasan) in the Edo era (1600- 1867). Suzuki (Ref.[2]) estimates Murase to be a rare mathematician in not only the history of Wasan but also the history of mathematics in the world. Section 1 introduces Murase’s three solutions of the cubic equation of the hearth. Section 2 explains the Horner’s method. We give the generalization of three formulas and the relation between these formulas and Horner’s method. Section 3 gives definitions of Murase-Newton’s method (Tsuchikura-Horiguchi’s method), general recurrence formula of Murase-Newton’s method (Tsuchikura-Horiguchi’s method), and general recurrence formula of the extension of Murase-Newton’s method (the extension of Tsuchikura-Horiguchi’s method) concerning n-degree polynomial equation. Section 4 is contents of the title of this paper. 展开更多
关键词 RECURRENCE formula Newton-Raphson’s method (Newton’s method) EXTENSIONS of Murase-Newton’s method Horner’s method
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The Formulas to Compare the Convergences of Newton’s Method and the Extended Newton’s Method (Tsuchikura-Horiguchi Method) and the Numerical Calculations
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作者 Shunji Horiguchi 《Applied Mathematics》 2016年第1期40-60,共21页
This paper gives the extension of Newton’s method, and a variety of formulas to compare the convergences for the extension of Newton’s method (Section 4). Section 5 gives the numerical calculations. Section 1 introd... This paper gives the extension of Newton’s method, and a variety of formulas to compare the convergences for the extension of Newton’s method (Section 4). Section 5 gives the numerical calculations. Section 1 introduces the three formulas obtained from the cubic equation of a hearth by Murase (Ref. [1]). We find that Murase’s three formulas lead to a Horner’s method (Ref. [2]) and extension of a Newton’s method (2009) at the same time. This shows originality of Wasan (mathematics developed in Japan) in the Edo era (1603-1868). Suzuki (Ref. [3]) estimates Murase to be a rare mathematician in not only the history of Wasan but also the history of mathematics in the world. Section 2 gives the relations between Newton’s method, Horner’s method and Murase’s three formulas. Section 3 gives a new function defined such as . 展开更多
关键词 Recurrence formula Newton-Raphson’s method (Newton’s method) Extension of Newton’s method
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无机沉淀型调驱剂性能优化实验研究
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作者 于萌 徐国瑞 +6 位作者 楚重重 宋书渝 张博 李翔 周泾泾 苏程 冯轩 《盐科学与化工》 2026年第3期38-41,共4页
文章依据高盐高温油藏深部调剖技术需求,开展了层内沉淀型调剖剂筛选和沉淀物性能实验研究。结果表明,Na_(2)CO_(3)与CaCl_(2)可反应生成水不溶沉淀物,反应和沉降速度较快。拟通过“先抑制后释放”技术路线来实现沉淀物深部放置,但现有... 文章依据高盐高温油藏深部调剖技术需求,开展了层内沉淀型调剖剂筛选和沉淀物性能实验研究。结果表明,Na_(2)CO_(3)与CaCl_(2)可反应生成水不溶沉淀物,反应和沉降速度较快。拟通过“先抑制后释放”技术路线来实现沉淀物深部放置,但现有阻垢剂磷基羧酸共聚物(PBTC)、羟基亚乙基二磷酸(HEDP)、氨基三甲叉磷酸(ATMP)对Na_(2)CO_(3)与CaCl_(2)间的化学反应抑制效果不佳。当pH值<7时,Na_(2)CO_(3)、NaHCO3与CaCl_(2)化学反应难以发生。因此,柠檬酸和NaOH可调节主剂与助剂间化学反应。由此可见,矿场上实现沉淀物深部放置,需将“柠檬酸+成垢剂”混合液与NaOH交替注入,这增加了药剂费用和注入工艺复杂性。从沉淀物生成量、药剂费用和矿场注入工艺等方面考虑,推荐层内深部调剖剂主剂为Na_(2)CO_(3)、助剂为CaCl_(2),浓度范围0.02~0.05 mol/L,采取Na_(2)CO_(3)溶液、水、CaCl_(2)溶液交替注入方式。 展开更多
关键词 高温高盐油藏 层内沉淀物 深部放置 药剂筛选 注入方式优化
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Precise integration methods based on the Chebyshev polynomial of the first kind 被引量:2
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作者 Wang Mengfu F. T. K. Au 《Earthquake Engineering and Engineering Vibration》 SCIE EI CSCD 2008年第2期207-216,共10页
This paper introduces two new types of precise integration methods based on Chebyshev polynomial of the first kind for dynamic response analysis of structures, namely the integral formula method (IFM) and the homoge... This paper introduces two new types of precise integration methods based on Chebyshev polynomial of the first kind for dynamic response analysis of structures, namely the integral formula method (IFM) and the homogenized initial system method (HISM). In both methods, nonlinear variable loadings within time intervals are simulated using Chebyshev polynomials of the first kind before a direct integration is performed. Developed on the basis of the integral formula, the recurrence relationship of the integral computation suggested in this paper is combined with the Crout decomposed method to solve linear algebraic equations. In this way, the IFM based on Chebyshev polynomial of the first kind is constructed. Transforming the non-homogenous initial system to the homogeneous dynamic system, and developing a special scheme without dimensional expansion, the HISM based on Chebyshev polynomial of the first kind is able to avoid the matrix inversion operation. The accuracy of the time integration schemes is examined and compared with other commonly used schemes, and it is shown that a greater accuracy as well as less time consuming can be achieved. Two numerical examples are presented to demonstrate the applicability of these new methods. 展开更多
关键词 structural dynamics Chebyshev polynomial of the first kind the Crout decomposed method integral formula method homogenized initial system method
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长白山区野生荷叶离褶伞菌种培养基配方优化
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作者 孔雨非 张雪超 +2 位作者 李晓滨 梁运江 徐济责 《微生物学通报》 北大核心 2026年第2期989-1006,共18页
背景长白山区作为东北重要生态功能区,大型真菌资源丰富,其中荷叶离褶伞因独特食药用价值备受关注。目的促进该野生菌株资源的保护与可持续利用,建立高效培养体系。方法通过多阶段优化策略优化长白山区野生荷叶离褶伞菌株培养条件,采用... 背景长白山区作为东北重要生态功能区,大型真菌资源丰富,其中荷叶离褶伞因独特食药用价值备受关注。目的促进该野生菌株资源的保护与可持续利用,建立高效培养体系。方法通过多阶段优化策略优化长白山区野生荷叶离褶伞菌株培养条件,采用单因素试验结合Plackett-Burman试验筛选关键影响因素,运用响应面法建立预测模型优化液体培养基配方。此外,筛选二级种配方并采用混料均匀试验设计优化固体培养基配方。结果确定液体培养显著因子为葡萄糖、玉米粉和硫酸镁,响应面法建立预测模型(R2=0.9841)优化获得的最佳培养条件为葡萄糖26.135 g/L、玉米粉31.074 g/L、硫酸镁1.517 g/L,在此条件下菌丝生物量达(21.89±0.20)g/L。二级种麦粒培养基中添加木屑菌丝生长速度达到(2.62±0.38)mm/d,瓶栽三级种配方基质最佳配比为24%玉米芯、43%木屑、33%棉籽壳,该配方中菌丝生长速度为(1.51±0.03)mm/d,头潮菇产量为(44.33±3.05)g,头潮菇生物学效率为(44.00±3.46)%,建立的数学模型(R2>0.9)可准确预测各因素交互作用对菌丝生长速度和子实体产量的影响。结论长白山区荷叶离褶伞菌株对营养因子适应性广,建立的响应面模型可准确预测该菌株在不同状态培养条件中的生长情况。 展开更多
关键词 荷叶离褶伞 液、固体培养基配方优化 响应面法 混料设计 模型
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倾斜不规则工作面开采沉陷预计模型的构建与实现
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作者 赵春苏 陈俊杰 闫伟涛 《河南理工大学学报(自然科学版)》 北大核心 2026年第2期204-212,共9页
目的为提升复杂开采条件下地表移动变形预计精度,准确预测倾斜不规则工作面开采引起的地表移动与变形。方法基于采深变化的单元影响函数,提出倾斜煤层任意开采单元采深计算方法,并构建适用于倾斜不规则工作面的沉陷预计模型。该模型利... 目的为提升复杂开采条件下地表移动变形预计精度,准确预测倾斜不规则工作面开采引起的地表移动与变形。方法基于采深变化的单元影响函数,提出倾斜煤层任意开采单元采深计算方法,并构建适用于倾斜不规则工作面的沉陷预计模型。该模型利用格林公式将沉陷面积分转化为边界线积分,推导了相应的线积分预计公式,并给出数值求解方法。在此基础上,开发了一体化预计程序,实现了从参数输入、积分区间确定到线积分求解的全流程计算,能够输出地表下沉、倾斜、曲率、水平移动和水平变形等预计结果的可视化,评价分析工作面采动损害的等级,并结合实际矿区倾斜工作面开采实例,对所构建的预计模型进行验证与分析。结果结果表明,提出的倾斜不规则工作面开采移动变形预计模型和一体化程序,能够有效解决复杂开采条件下地表沉陷的精确预测计算和采动损害等级划分,预计结果符合开采沉陷基本规律,预计下沉的相对误差小于10%,满足工程预计的精度要求。结论预计模型具有可靠性和实用性,预计精度高,可为倾斜不规则工作面矿山开采优化设计和地表损害精准评估与防护对策制定提供理论依据和技术支撑。 展开更多
关键词 开采沉陷预计 不规则工作面 倾斜煤层 概率积分法 格林公式
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Box-Behnken响应面法优化补肾益脑方提取工艺及其对阿尔茨海默病的作用评估
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作者 赵子越 邹烨 +4 位作者 刘阿娇 高萌 孟祥鹤 李学涛 于洋 《广州化工》 2026年第2期60-66,共7页
以多糖和人参皂苷提取量为考察指标,采用Box-Behnken法优化补肾益脑方提取工艺,并评估其对D-半乳糖诱导的阿尔茨海默病模型小鼠的疗效。结果显示,最佳提取工艺为加水10倍,提取3次,每次2 h,多糖含量为(5.84±0.062)mg/mL,人参皂苷含... 以多糖和人参皂苷提取量为考察指标,采用Box-Behnken法优化补肾益脑方提取工艺,并评估其对D-半乳糖诱导的阿尔茨海默病模型小鼠的疗效。结果显示,最佳提取工艺为加水10倍,提取3次,每次2 h,多糖含量为(5.84±0.062)mg/mL,人参皂苷含量为(2.31±0.015)mg/mL。动物实验表明,补肾益脑方可显著改善模型小鼠的学习与认知能力,降低脑内氧化应激和神经炎症水平,减少神经元损伤。优化工艺操作简便、准确,具有良好的预测性和重现性,为补肾益脑方的进一步研究提供了实验依据。 展开更多
关键词 补肾益脑 响应面法 处方优选 阿尔茨海默病 药效评价
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张喜奎教授辨治痛风经验浅析
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作者 付国群 张喜奎 范秋梦 《中医药学报》 2026年第1期58-61,共4页
本文旨在介绍张喜奎教授辨治痛风经验,其在痛风发作期,投以白虎加桂枝汤,佐入清热利湿、凉血解毒、通利关节之品;在痛风缓解期,投以补气通络方,佐入化痰行瘀、通阳凉营、散结开络、健脾益肾之品。另外,依痛势及病程,灵活合用芍药甘草汤... 本文旨在介绍张喜奎教授辨治痛风经验,其在痛风发作期,投以白虎加桂枝汤,佐入清热利湿、凉血解毒、通利关节之品;在痛风缓解期,投以补气通络方,佐入化痰行瘀、通阳凉营、散结开络、健脾益肾之品。另外,依痛势及病程,灵活合用芍药甘草汤;根据热、湿、痰、瘀、虚之轻重,调整治法及用药;并强调药当守恒,重视生活调摄。 展开更多
关键词 痛风 辨证论治 化裁诸法
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因初步设计调整导致双向费用索赔案例探讨
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作者 金桓 《化工管理》 2026年第9期9-12,共4页
本文主要探讨基于初步设计招标的EPC合同签订后,二次初步设计调整对EPC合同执行的影响。通过对国内某大型LNG接收站工程典型初步设计调整案例从工期、成本、质量及合同条款等角度进行执行风险分析,结合实际案例探讨初步设计调整导致的... 本文主要探讨基于初步设计招标的EPC合同签订后,二次初步设计调整对EPC合同执行的影响。通过对国内某大型LNG接收站工程典型初步设计调整案例从工期、成本、质量及合同条款等角度进行执行风险分析,结合实际案例探讨初步设计调整导致的费用核算方案。希望本案例为未来的工程项目在同类事项发生时提供经验和借鉴,帮助项目团队更好地管理工程变更,降低风险并提高项目管理水平。 展开更多
关键词 EPC合同 初步设计调整 案例分析 逻辑公式法
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基于指函数暴雨公式的推理公式法及其应用
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作者 霍勇峰 《山西水利科技》 2026年第1期51-53,共3页
在水文资料缺乏的地区,通常采用推理公式法计算设计洪水的洪峰流量。设计暴雨是推理公式法的重要一环,并且设计暴雨公式的形式还是验证推理公式法是否能适用于本地区的一个参考条件。目前使用的设计暴雨公式或多或少都存在着一些缺陷,... 在水文资料缺乏的地区,通常采用推理公式法计算设计洪水的洪峰流量。设计暴雨是推理公式法的重要一环,并且设计暴雨公式的形式还是验证推理公式法是否能适用于本地区的一个参考条件。目前使用的设计暴雨公式或多或少都存在着一些缺陷,采用克服了现有暴雨公式缺陷的对数非线性指函数型暴雨公式,推导出与之对应的新推理计算公式,并将该方法应用于山西省石匣水库流域,设计结果具有较高的精度。新的推理公式法可以在水文资料缺乏的山区小流域设计洪水中推广使用。 展开更多
关键词 推理公式法 设计洪水 指函数暴雨公式
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瞬时单位线法与推理公式法对调洪库容差异的影响
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作者 骆欢 罗金 《吉林水利》 2026年第2期46-50,共5页
为对比瞬时单位线法与推理公式法在水库调洪计算中的适用性,以CS水库为研究对象,基于其气象水文资料及流域特征,采用2种方法在考虑和不考虑下游小型水库调洪能力的工况下计算设计洪水,并进行调洪库容分析。结果表明:推理公式法计算的洪... 为对比瞬时单位线法与推理公式法在水库调洪计算中的适用性,以CS水库为研究对象,基于其气象水文资料及流域特征,采用2种方法在考虑和不考虑下游小型水库调洪能力的工况下计算设计洪水,并进行调洪库容分析。结果表明:推理公式法计算的洪峰流量普遍高于瞬时单位线法(工况一高10%~15%,工况二高8%~12%);不考虑已建水库调蓄(工况二)的入库洪峰更大(1000年一遇流量达579.49m^(3)/s)。 展开更多
关键词 调洪计算 瞬时单位线法 推理公式法 洪峰流量
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基于熵权法结合Box-Behnken响应面法优化助阳生精方煎煮工艺
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作者 常丽丽 谭建伟 +3 位作者 代伟 魏秀娟 赵彤 虎亚光 《中医药导报》 2026年第3期51-55,共5页
目的:优化助阳生精方煎煮工艺。方法:基于单因素试验结果,将液料比、提取时间和提取次数作为考察因素,以淫羊藿苷含量、黄芪甲苷含量和浸膏得率为评价指标,通过熵权法确定指标权重系数并计算综合评分。利用Box-Behnken响应面设计试验分... 目的:优化助阳生精方煎煮工艺。方法:基于单因素试验结果,将液料比、提取时间和提取次数作为考察因素,以淫羊藿苷含量、黄芪甲苷含量和浸膏得率为评价指标,通过熵权法确定指标权重系数并计算综合评分。利用Box-Behnken响应面设计试验分析考察因素对综合评分的影响,根据综合评分优选最佳煎煮工艺并验证。结果:助阳生精方最佳煎煮工艺为液料比18∶1,提取1.4 h,提取2次。3次验证试验显示,淫羊藿苷、黄芪甲苷的平均含量分别为2.811 mg/g、0.404 mg/g,平均浸膏得率为32.716%,平均综合评分为97.92分,与预测值的相对误差均小于2%。结论:熵权法结合Box-Behnken响应面法优选的煎煮工艺稳定可行,可为助阳生精方的进一步开发研究提供试验基础。 展开更多
关键词 助阳生精方 淫羊藿苷 黄芪甲苷 熵权法 Box-Behnken响应面法 工艺优化
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建筑建造阶段碳排放计算方法比较研究
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作者 江祯蓉 《建筑经济》 2026年第3期52-59,共8页
本文根据国家及地方标准对建造阶段碳排放计算方法的规定,梳理出四种建造阶段碳排放计算方法,并对计算方法的数据来源难易度、计算精度、适用场景进行对比分析。结合案例开展不同计算方法的碳排放计算,对比计算结果得出,比值估算法(取... 本文根据国家及地方标准对建造阶段碳排放计算方法的规定,梳理出四种建造阶段碳排放计算方法,并对计算方法的数据来源难易度、计算精度、适用场景进行对比分析。结合案例开展不同计算方法的碳排放计算,对比计算结果得出,比值估算法(取建材阶段10%)、施工能耗定额估算法、施工工序能耗计算法计算结果均在合理范围内,适用于建造阶段碳排放计算。比值估算法计算结果和实际数据计算结果偏差最小且计算快速,可优先用于碳排放计算。 展开更多
关键词 建造碳排放 经验公式法 比值估算法 施工能耗定额估算法 施工工序能耗计算法
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共同富裕目标下企业所得税汇总合并纳税制度的重构
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作者 姚子健 罗亚飞 《税务与经济》 北大核心 2026年第1期29-38,共10页
我国现行企业所得税横向分配制度特别是汇总合并纳税规则存在显著缺陷,其为人为税收筹划和不合理区域间利益转移提供了空间,加剧了“税收与税源背离”。为此,应在确立共同富裕发展目标的基础上,对我国企业所得税汇总合并纳税制度进行系... 我国现行企业所得税横向分配制度特别是汇总合并纳税规则存在显著缺陷,其为人为税收筹划和不合理区域间利益转移提供了空间,加剧了“税收与税源背离”。为此,应在确立共同富裕发展目标的基础上,对我国企业所得税汇总合并纳税制度进行系统性优化。在汇总纳税制度层面,取消非居民企业汇总纳税选择权及主要机构、场所的条件限制,加强制度刚性;在合并纳税制度层面,明确合并纳税原理及目标,构建普适、规范、可控的合并纳税制度,增加不同区域间企业的关联,实现共同富裕。在此基础上,使区域间企业所得税公式分配法更加科学化,能够在各区域均衡合理地分配企业所得税利益。 展开更多
关键词 企业所得税 利益横向分配 共同富裕 汇总纳税 合并纳税 公式分配法
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