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企业所得税分享机制研析 被引量:2
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作者 刘馨颖 《税务研究》 CSSCI 北大核心 2014年第11期32-36,共5页
本文阐述了企业所得税政府间分享原则,介绍和分析了日本、德国企业所得税政府间分享机制的经验,在此基础上,提出了完善我国企业所得税政府间分享机制的建议。
关键词 企业所得税 同源分率 同源分成
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Water use strategy of Ammopiptanthus mongolicus community in a drought year on the Mongolian Plateau 被引量:2
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作者 Ya-Juan Zhu Guo-Jie Wang Zhi-Ming Xin 《Journal of Plant Ecology》 SCIE CSCD 2020年第6期793-800,共8页
Aims In desert ecosystems,water is a restricting factor for plant growth and vegetation dynamics.The relatively stable water source from deep soil profile or groundwater is important for plant survival during drought.... Aims In desert ecosystems,water is a restricting factor for plant growth and vegetation dynamics.The relatively stable water source from deep soil profile or groundwater is important for plant survival during drought.Understanding water use strategy of endangered species,in desert ecosystem is essential for their conservation and restoration such as Ammopiptanthus mongolicus on the Mongolian Plateau.Methods The stable isotope method ofδD andδ^(18)O was used to examine the main water sources of A.mongolicus and two companion shrubs,e.g.Artemisia ordosica and Artemisia xerophytica.The contribution of different water sources to each species was calculated by IsoSource model.Leafδ13C was used to compare long-term water use efficiency of three shrubs.Soil moisture and root distribution of three shrubs was measured to explain plant water use strategy.Important Findings The results showed that A.mongolicus relied on groundwater and 150–200 cm deep soil water,with the former contributing to almost half of its total water source.Artemisia ordosica mainly used 150–200 cm deep soil water,but also used shallow soil water within 100 cm in summer and autumn.Artemisia xerophytica mainly used 150–200 cm deep soil water and groundwater,with the latter contributing to about 30%–60%of its total water source.The three shrubs had dimorphic or deep root systems,which are in accord with their water sources.The WUE in the evergreen shrub A.mongolicus was higher than in two deciduous Artemisia shrubs,which may be an adaptive advantage in desert ecosystem.Therefore,groundwater is an important water source for the endangered shrub A.mongolicus in a drought year on Mongolian Plateau.Ammopiptanthus mongolicus and two Artemisia shrubs competed for deep soil water and groundwater. 展开更多
关键词 Ammopiptanthus mongolicus endangered species GROUNDWATER soil water stable isotope water source water use efficiency
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