The restaurant is traditional industry of the third industry in our country. Since May 1 in this year, China's Restaurant Industry to implement "replace the business tax with value-added tax" policy and change to p...The restaurant is traditional industry of the third industry in our country. Since May 1 in this year, China's Restaurant Industry to implement "replace the business tax with value-added tax" policy and change to pay VAT. This paper analyzed the possible impact on restaurant industry after the" replace the business tax with value-added tax" based on the understanding of the tax theory of" replace the business tax with value-added tax" and the tax compliance in our country. At the same time, this paper used the statistical analysis of data on the investigation of 100 samples of the VAT cognitive degree on "replace the business tax with value-added tax", using principal component analysis method to analyze and evaluate factors on the awareness of the restaurant owner to "replace the business tax with value-added tax" tax policy. After multiple comparison made on the sample data, this paper summarized and analyzed the countermeasures of improving the pushing effect in restaurant industry "replace the business tax with VAT ".展开更多
On the basis of expounding the status quo of China's orange drought warning model research,according to the real-time monitoring data of Beibei Orangery in Chongqing City from June to August in 2010,by using facto...On the basis of expounding the status quo of China's orange drought warning model research,according to the real-time monitoring data of Beibei Orangery in Chongqing City from June to August in 2010,by using factor analysis and principal component regression,we construct the drought warning model of Beibei Orangery in Chongqing City,and we conduct test and correction on drought warning model by using MAPE principle of assessment and prediction accuracy and the real-time monitoring data of September.The results show that as for the prediction of orange drought,the model has strong credibility.If we conduct continuous dynamic monitoring on the relevant indices regarding orange drought by virtue of this model,and pay attention to the analysis of variation trend of prediction value,then it will be more practical;the warning effect,to some extent,further indicates that using factor analysis and principal component analysis method to conduct drought warning is rational;as the prediction model is static and linear,so we should perfect model to promote the accuracy and practicality of model.展开更多
文摘The restaurant is traditional industry of the third industry in our country. Since May 1 in this year, China's Restaurant Industry to implement "replace the business tax with value-added tax" policy and change to pay VAT. This paper analyzed the possible impact on restaurant industry after the" replace the business tax with value-added tax" based on the understanding of the tax theory of" replace the business tax with value-added tax" and the tax compliance in our country. At the same time, this paper used the statistical analysis of data on the investigation of 100 samples of the VAT cognitive degree on "replace the business tax with value-added tax", using principal component analysis method to analyze and evaluate factors on the awareness of the restaurant owner to "replace the business tax with value-added tax" tax policy. After multiple comparison made on the sample data, this paper summarized and analyzed the countermeasures of improving the pushing effect in restaurant industry "replace the business tax with VAT ".
文摘On the basis of expounding the status quo of China's orange drought warning model research,according to the real-time monitoring data of Beibei Orangery in Chongqing City from June to August in 2010,by using factor analysis and principal component regression,we construct the drought warning model of Beibei Orangery in Chongqing City,and we conduct test and correction on drought warning model by using MAPE principle of assessment and prediction accuracy and the real-time monitoring data of September.The results show that as for the prediction of orange drought,the model has strong credibility.If we conduct continuous dynamic monitoring on the relevant indices regarding orange drought by virtue of this model,and pay attention to the analysis of variation trend of prediction value,then it will be more practical;the warning effect,to some extent,further indicates that using factor analysis and principal component analysis method to conduct drought warning is rational;as the prediction model is static and linear,so we should perfect model to promote the accuracy and practicality of model.