为大力增加美国在国际上的核心竞争实力,其从20世纪80年代起制定并实施了一系列相关研发税收抵免政策措施。研究与实验税收抵免(Research and Experiment Tax Credit)是其中主要的一种。由于是临时性立法,该政策一直处于延长和修订的过...为大力增加美国在国际上的核心竞争实力,其从20世纪80年代起制定并实施了一系列相关研发税收抵免政策措施。研究与实验税收抵免(Research and Experiment Tax Credit)是其中主要的一种。由于是临时性立法,该政策一直处于延长和修订的过程中。根据最新的政策,对于被纳入抵免的研发活动和有效支出都有具体的限定,且有不同的计算方式可供选择。本文从这一制度的沿革、适用范围、计算方法、实施效果等方面,特别是近期在简化税收抵免政策方面提出的修正方案进行介绍和评述,试图从优惠方式、政策支持对象、实施细则等方面提供可借鉴的经验和启示。展开更多
Although the collaborative transmission of cellular network and device-to-device(D2D)pairs can improve spectrum utilization,it also results in the matual interference,which may be fatal for low-energy D2D pairs.Based ...Although the collaborative transmission of cellular network and device-to-device(D2D)pairs can improve spectrum utilization,it also results in the matual interference,which may be fatal for low-energy D2D pairs.Based on this,we propose in this paper a collaborative D2D transmission scheme with erergy harvesting(CDTEH)in a relay network,where D2D pairs are allowed to access the spectrum of relay network to accomplish their own transmission.In particular,the relay with energy harvesting is arranged to not only expand cellular transmission range but also assist D2D and cellular users to eliminate the mutual interference.To evaluate the performance,rate-energy(R-E)region is introduced.Based on the model,a data rate maximization problem of D2D pair is formulated,subject to a transmission demand of the cellular user and the optimal solution is acquired.Finally,numerical results are provided to validate the proposed scheme improves the data rate of D2D pair ensuring the cellular transmission requirement.展开更多
We consider the extendibility of the relatively capping degrees under the weak truth table reducibility. We show that for any incomplete r.e. degree [d], there exists a [d]-appable r.e. degree above any [d]-cappable r...We consider the extendibility of the relatively capping degrees under the weak truth table reducibility. We show that for any incomplete r.e. degree [d], there exists a [d]-appable r.e. degree above any [d]-cappable r.e. degree under the weak truth table reducibility, where [x] is an r.e. degree under the weak truth table reducibility, or shortly, an r.e. wtt degree.展开更多
文摘为大力增加美国在国际上的核心竞争实力,其从20世纪80年代起制定并实施了一系列相关研发税收抵免政策措施。研究与实验税收抵免(Research and Experiment Tax Credit)是其中主要的一种。由于是临时性立法,该政策一直处于延长和修订的过程中。根据最新的政策,对于被纳入抵免的研发活动和有效支出都有具体的限定,且有不同的计算方式可供选择。本文从这一制度的沿革、适用范围、计算方法、实施效果等方面,特别是近期在简化税收抵免政策方面提出的修正方案进行介绍和评述,试图从优惠方式、政策支持对象、实施细则等方面提供可借鉴的经验和启示。
基金supported in part by the National Natural Science Foundation of China under Grant No.62071373in part by the Innovation Talents Promotion Program of Shaanxi Province under Grant No.2021TD-08in part by the China Scholarship Council。
文摘Although the collaborative transmission of cellular network and device-to-device(D2D)pairs can improve spectrum utilization,it also results in the matual interference,which may be fatal for low-energy D2D pairs.Based on this,we propose in this paper a collaborative D2D transmission scheme with erergy harvesting(CDTEH)in a relay network,where D2D pairs are allowed to access the spectrum of relay network to accomplish their own transmission.In particular,the relay with energy harvesting is arranged to not only expand cellular transmission range but also assist D2D and cellular users to eliminate the mutual interference.To evaluate the performance,rate-energy(R-E)region is introduced.Based on the model,a data rate maximization problem of D2D pair is formulated,subject to a transmission demand of the cellular user and the optimal solution is acquired.Finally,numerical results are provided to validate the proposed scheme improves the data rate of D2D pair ensuring the cellular transmission requirement.
基金Project supported by the National Natural Science Foundation of China
文摘We consider the extendibility of the relatively capping degrees under the weak truth table reducibility. We show that for any incomplete r.e. degree [d], there exists a [d]-appable r.e. degree above any [d]-cappable r.e. degree under the weak truth table reducibility, where [x] is an r.e. degree under the weak truth table reducibility, or shortly, an r.e. wtt degree.
