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| 1 | 数字经济下跨国企业在中国逃避税现状、途径及防治策略研究显示文摘数字经济的飞速发展带来了商业模式的演变和跨国企业全球价值链的整合,给中国基于传统经济模式建立的税制体系带来了严峻挑战。由于税制不完善、税收征管手段落后、税收监管不力等原因,中国成为数字经济背景下跨国企业逃避税的重灾区,一些跨国企业利用中国与其他国家税制之间的差异和全球一体化的经营模式逃避在中国的纳税义务,这些行为严重侵蚀了中国税基,损害了税收公平原则和中国税收主权。以所得税和增值税为例,分析数字经济背景下跨国企业在中国的逃避税现状、途径,借鉴国际经验,提出有效应对跨国企业逃避税行为的政策建议。 | 沈娅莉 Beixin Lin 廖伟民 | 2015 | 云南财经大学学报2015，31，6： | 7 |
| 2 | Fast-Suppressor Screening for New Components in Protein Trafficking,Organelle Biogenesis and Silencing Pathway in Arabidopsis thaliana Using DEX-Inducible FREE1-RNAi Plants显示文摘Membrane trafficking is essential for plant growth and responses to external signals.The plant unique FYVE domain-containing protein FREE1 is a component of the ESCRT complex(endosomal sorting complex required for transport).FREE1 plays multiple roles in regulating protein trafficking and organelle biogenesis including the formation of intraluminal vesicles of multivesicular body(MVB),vacuolar protein transport and vacuole biogenesis,and autophagic degradation.FREE1 knockout plants show defective MVB formation,abnormal vacuolar transport,fragmented vacuoles,accumulated autophagosomes,and seedling lethality.To further uncover the underlying mechanisms of FREE1 function in plants,we performed a forward genetic screen for mutants that suppressed the seedling lethal phenotype of FREE1-RNAi transgenic plants.The obtained mutants are termed as suppressors of free1(sof).To date,229 putative sof mutants have been identified.Barely detecting of FREE1 protein with M3plants further identified 84 FREE1-related suppressors.Also145 mutants showing no reduction of FREE1 protein were termed as RNAi-related mutants.Through next-generation sequencing(NGS)of bulked DNA from F2mapping population of two RNAi-related sof mutants,FREE1-RNAi T-DNA inserted on chromosome 1 was identified and the causal mutation of putative sof mutant is being identified similarly.These FREE1-and RNAi-related sof mutants will be useful tools and resources for illustrating the underlying mechanisms of FREE1 function in intracellular trafficking and organelle biogenesis,as well as for uncovering the new components involved in the regulation of silencing pathways in plants. | Qiong Zhao Caiji Gao PoShing Lee Lin Liu Shaofang Li Tangjin Hu Jinbo Shen Shuying Pan Hao Ye Yunru Chen Wenhan Cao Yong Cui Peng Zeng Sheng Yu Yangbin Gao Liang Chen Beixin Mo Xin Liu Shi Xiao Yunde Zhao Silin Zhong Xuemei Chen Liwen Jiang | 2015 | Journal of Genetics and Genomics2015，42，6： | 4 |
| 3 | The value relevance of corporate restructuring charges显示文摘 | Bikki Jaggi Beixin Lin Suresh Govindaraj Picheng Lee | 2009 | Review of Quantitative Finance and Accounting2009，，2： | 1 |
| 4 | Market Overreaction to Product Recall Revisited—The Case of Firestone Tires and the Ford Explorer显示文摘 | Suresh Govindaraj Bikki Jaggi Beixin Lin | 2004 | Review of Quantitative Finance and Accounting2004，，1： | 1 |
| 5 | Market Overreaction to Product Recall Revisited—The Case of Firestone Tires and the Ford Explorer显示文摘 | Suresh Govindaraj Bikki Jaggi Beixin Lin | 2004 | Review of Quantitative Finance and Accounting2004，，1： | 1 |
| 6 | Study on RNAi-based herbicide for Mikania micrantha显示文摘The invasive plant Mikania micrantha Kunth(M.micrantha)from South America poses a significant threat to the stability and biodiversity of ecosystems.However,an effective and economical method to control M.micrantha is still lacking.RNA interference(RNAi)has been widely studied and applied in agriculture for trait improvement.Spray-induced gene silencing(SIGS)can produce RNAi silencing effects without introducing heritable modifications to the plant genome and is becoming a novel nontransformation strategy for plant protection.In this study,the genes encoding chlorophyll a/b-binding proteins were selected as targets of RNAi,based on high-throughput sequencing of M.micrantha transcriptome and bioinformatic analyses of sequence specificity.Three types of RNAi molecules,double-stranded RNA,RNAi nanomicrosphere,and short hairpin RNA(shRNA),with their corresponding short interfering RNA sequences were designed and synthesized for SIGS vector construction,from which each RNAi molecule was transcribed and extracted to be sprayed on M.micrantha leaves.Whereas water-treated control leaves remained green,leaves treated with RNAi molecules turned yellow and eventually wilted.Quantitative real-time PCR showed that the expression levels of target genes were significantly reduced in the RNAi-treated groups compared with those of the control,suggesting that all three types of RNAi herbicides effectively silenced the endogenous target genes,which are essential for the growth of M.micrantha.We also found that shRNA showed better silencing efficiency than the other two molecules.Taken together,our study successfully designed three types of RNAi-based herbicides that specifically silenced endogenous target genes and controlled the growth of M.micrantha.Moreover,we identified a gene family encoding chlorophyll a/b-binding proteins that is important for the growth and development of M.micrantha and could serve as potential targets for controlling the spread of M.micrantha. | Jiantao Mai Lingling Liao Rongsong Ling Xiaolong Guo Jingying Lin Beixin Mo Weizhao Chen Yu Yu | 2021 | Synthetic and Systems Biotechnology2021，6，4： | 0 |
| 7 | NAD^(+)-capped RNAs are widespread in rice(Oryza sativa)and spatiotemporally modulated during development显示文摘Dear Editor,Nicotinamide adenine dinucleotide(NAD+),a nucleotidecontaining metabolite,can be incorporated as an RNA 5′cap to form NAD^(+)-capped RNAs(NAD-RNAs),which have been identified in bacteria,yeast,mammalian cells and Arabidopsis thaliana(Hu et al.,2021).Most NAD-RNAs are m RNAs encoded by the nuclear and mitochondrial genomes。 | Haijiao Dong Xufeng Wang Cong Tan Lei Gao Jie Cui Lin Liu Beixin Mo Yongzhong Xing Yu Yu Xuemei Chen | 2022 | Science China(Life Sciences)2022，65，10： | 0 |
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