Transfer Pricing Tax System of China and Research on Improvement

Wurihuan,Liuying 한국세법학회 2007 조세법연구 Vol.13 No.1

Transfer Pricing Tax System of China and Research on ImprovementSince Transfer pricing tax system came into being, it has been one of the important issues which were widely focused on all the time. As it was a bit late for China to start to set up the transfer pricing tax system, China has been trying to bring in valuable legislative and practical experiences in international society in order to build its own transfer pricing tax system. However, there is still a great deal of defect to amend at present. The purpose of this dissertation, on one hand, is mainly to introduce or review the development and content of transfer pricing tax system in China as well as its characteristic. On the other hand, in comparison with international traditions, it is to reveal and research on the problems existing in the transfer pricing tax system so as to help China to make progress in a proper way. 이전가격세제는 줄곧 국제 조세법에서 많은 관심을 끄는 주요 과제로 되어 왔다. 중국의 이전가격세제는 출범한 시간이 길지 않다. 따라서 중국이 비록 국제상의 입법 및 실천경험을 참작하여 점차적으로 이전가격세제의 체계를 수립하였지만 아직 적지 않은 미비점이 존재하고 있다. 본문은 외국기업들에 중국의 이전가격세제의 전반적인 현황을 소개하기 위하여, 우선 중국 이전가격세제 관련 입법의 발전과정을 조명하고 그 다음으로 중국의 현행 이전가격세제의 주요내용 및 특색을 고찰하며, 이 기초 위에서 국제 관례와의 비교를 통하여 중국 이전가격세제에 존재하는 문제점 및 그 개선방향을 검토한다.

中国转让定价税制及其完善研究

?日?(Wurihuan),??(Liuying) 한국세법학회 2007 조세법연구 Vol.13 No.1

이전가격세제는 줄곧 국제 조세법에서 많은 관심을 끄는 주요 과제로 되어 왔다. 중국의 이전가격세제는 출범한 시간이 길지 않다. 따라서 중국이 비록 국제상의 입법 및 실천경험을 참작하여 점차적으로 이전가격세제의 체계를 수립하였지만 아직 적지 않은 미비점이 존재하고 있다. 본문은 외국기업들에 중국의 이전가격세제의 전반적인 현황을 소개하기 위하여, 우선 중국 이전가격세제 관련 입법의 발전과정을 조명하고 그 다음으로 중국의 현행 이전가격세제의 주요내용 및 특색을 고찰하며, 이 기초 위에서 국제 관례와의 비교를 통하여 중국 이전가격세제에 존재하는 문제점 및 그 개선방향을 검토한다. Since Transfer pricing tax system came into being, it has been one of the important issues which were widely focused on all the time. As it was a bit late for China to start to set up the transfer pricing tax system, China has been trying to bring in valuable legislative and practical experiences in international society in order to build its own transfer pricing tax system. However, there is still a great deal of defect to amend at present. The purpose of this dissertation, on one hand, is mainly to introduce or review the development and content of transfer pricing tax system in China as well as its characteristic. On the other hand, in comparison with international traditions, it is to reveal and research on the problems existing in the transfer pricing tax system so as to help China to make progress in a proper way.

A New Cytotoxic Prenylated Dihydrobenzofuran Derivative and Other Chemical Constituents from the Rhizomes of Atractylodes lancea DC

Jin-ao Duan,Liuying Wang,Shihui Qian,Shulan Su,Yuping Tang 대한약학회 2008 Archives of Pharmacal Research Vol.31 No.8

A new prenylated dihydrobenzofuran derivative (1), was isolated from the rhizomes of Atractylodes lancea DC (Asteraceae), along with ten known compounds, including atractylenolide II (2), ϕ-taraxasteryl acetate (3), taraxerol acetate (4), β-sitosterol (5), stigmasterol (6), β-eudesmol (7), atractylenolide III (8), atractylenolide IV (9), daucosterol (10), and stigmasterol 3-O-β-D-glucopyranoside (11). The structure of the new compound (1) was elucidated as trans-2-hydroxyisoxypropyl-3-hydroxy-7-isopentene-2,3-dihydrobenzofuran-5-carboxylic acid by the combination of 1D, 2D NMR analysis and mass spectrometry, and it was the first reported 2,3-dihydrobenzofuran derivative having a carboxyl residue at C-5 and an isopentene moiety at C-7 contemporaneously. In addition, compound 1 exhibited significant cytotoxicity against cancer cell lines HCT-116 and MKN-45.

A New Cytotoxic Prenylated Dihydrobenzofuran Derivative and Other Chemical Constituents from the Rhizomes of Atractylodes lancea DC

Duan, Jin-Ao,Wang, Liuying,Qian, Shihui,Su, Shulan,Tang, Yuping 대한약학회 2008 Archives of Pharmacal Research Vol.31 No.8

A new prenylated dihydrobenzofuran derivative (1), was isolated from the rhizomes of Atractylodes lancea DC (Asteraceae), along with ten known compounds, including atractylenolide II (2), $\varphi$-taraxasteryl acetate (3), taraxerol acetate (4), $\beta$-sitosterol (5), stigmasterol (6), $\beta$-eudesmol (7), atractylenolide III (8), atractylenolide IV (9), daucosterol (10), and stigmasterol 3-O-$\beta$-D-glucopyranoside (11). The structure of the new compound (1) was elucidated as trans-2-hydroxyisoxypropyl-3-hydroxy-7-isopentene-2,3-dihydrobenzofuran-5-carboxylic acid by the combination of 1D, 2D NMR analysis and mass spectrometry, and it was the first reported 2,3-dihydrobenzofuran derivative having a carboxyl residue at C-5 and an isopentene moiety at C-7 contemporaneously. In addition, compound 1 exhibited significant cytotoxicity against cancer cell lines HCT-116 and MKN-45.

Sputum Metabolomic Profiling Reveals Metabolic Pathways and Signatures Associated With Inflammatory Phenotypes in Patients With Asthma

Liu Ying,Zhang Xin,Zhang Li,Oliver Brian G,Wang Hong Guang,Liu Zhi Peng,Chen Zhi Hong,Wood Lisa,Hsu Alan Chen-Yu,Xie Min,McDonald Vanessa,Wan Hua Jing,Luo Feng Ming,Liu Dan,Li Wei Min,Wang Gang 대한천식알레르기학회 2022 Allergy, Asthma & Immunology Research Vol.14 No.4

Purpose: The molecular links between metabolism and inflammation that drive different inflammatory phenotypes in asthma are poorly understood. We aimed to identify the metabolic signatures and underlying molecular pathways of different inflammatory asthma phenotypes. Methods: In the discovery set (n = 119), untargeted ultra-high-performance liquid chromatography-mass spectrometry (UHPLC-MS) was applied to characterize the induced sputum metabolic profiles of asthmatic patients with different inflammatory phenotypes using orthogonal partial least-squares discriminant analysis (OPLS-DA), and pathway topology enrichment analysis. In the validation set (n = 114), differential metabolites were selected to perform targeted quantification. Correlations between targeted metabolites and clinical indices in asthmatic patients were analyzed. Logistic and negative binomial regression models were established to assess the association between metabolites and severe asthma exacerbations. Results: Seventy-seven differential metabolites were identified in the discovery set. Pathway topology analysis uncovered that histidine metabolism, glycerophospholipid metabolism, nicotinate and nicotinamide metabolism, linoleic acid metabolism as well as phenylalanine, tyrosine and tryptophan biosynthesis were involved in the pathogenesis of different asthma phenotypes. In the validation set, 24 targeted quantification metabolites were significantly expressed between asthma inflammatory phenotypes. Finally, adenosine 5′-monophosphate (adjusted relative risk [adj RR] = 1.000; 95% confidence interval [CI] = 1.000–1.000; P = 0.050), allantoin (adj RR = 1.000; 95% CI = 1.000–1.000; P = 0.043) and nicotinamide (adj RR = 1.001; 95% CI = 1.000–1.002; P = 0.021) were demonstrated to predict severe asthma exacerbation rates. Conclusions: Different inflammatory asthma phenotypes have specific metabolic profiles in induced sputum. The potential metabolic signatures may identify therapeutic targets in different inflammatory asthma phenotypes.

Gentleman Lion

Liu Ying 한국콘텐츠학회 2017 ICCC International Digital Design Invitation Exhib Vol.2017 No.8

중국인학습자 한국어교육을 위한 고사성어 연구

LIU YING,백인선 국제한국언어문화학회 2014 국제한국언어문화학회 학술대회 Vol.2014 No.1

Energy Harvest System Research for High Precision Electronic Voltage Transformer based on Coupling Capacitance

Liu Ying,Li Bing,Song FangFang,Gao HanYu,Huang LiangDong,Chen XuXuan 한국전기전자재료학회 2022 Transactions on Electrical and Electronic Material Vol.23 No.6

High quality power is the prerequisite for high precision measurement of an electronic voltage transformer. In order to ensure a compact structure and stable operation of the transformer, this paper proposes a circuit and high voltage energy harvest of high precision electronic voltage transformer based on coupling capacitance. The energy extraction circuit is directly connected with the high voltage terminal through a capacitor, and the low DC voltage is obtained through the diode rectifier bridge. A self-holding duty cycle regulating circuit is installed on the DC side, and the power required by the load can be automatically adjusted to match the load. Because the overall load of the power extraction circuit is capacitive, there is no ferro-resonance problem. Furthermore, there is also no MCU in the device, so that the whole circuit has the advantages of small power loss, small volume, strong anti-interference ability, and can provide a stable DC power for the metering device. The proposed method is verifi ed in simulations using PSCAD/EMTDC.

Protective Effects of <i>Euphrasia officinalis</i> Extract against Ultraviolet B-Induced Photoaging in Normal Human Dermal Fibroblasts

Liu, Ying,Hwang, Eunson,Ngo, Hien T. T.,Perumalsamy, Haribalan,Kim, Yeon Ju,Li, Lu,Yi, Tae-Hoo MDPI 2018 INTERNATIONAL JOURNAL OF MOLECULAR SCIENCES Vol.19 No.11

<P>Ultraviolet (UV) radiation induces skin photoaging, which is associated with the elevation of matrix metalloproteinases (MMPs) and the impairment of collagen. The Euphrasia species play a well-known role in the treatment of certain eye disorders through their anti-oxidative and anti-inflammatory activities. However, their protective activity toward UVB-induced damage remains unclear. In the present study, we investigated the protective effect of <I>Euphrasia officinalis</I> (95% ethanol extract) on UVB-irradiated photoaging in normal human dermal fibroblasts (NHDFs). Our results show that <I>Euphrasia officinalis</I> extract exhibited obvious reactive oxygen species (ROS) and 2,2′-azino-bis (3-ethylbenzothiazoline-6-sulfonic acid) (ABTS) radical scavenging activity, enhanced NHDF cell migration, and reduced UVB-induced apoptosis. The UVB-induced increases in MMP-1 and MMP-3 and decrease in type I procollagen were ameliorated by <I>Euphrasia officinalis</I> treatment, which worked by suppressing the mitogen-activated protein kinase (MAPK) and nuclear transcription factor activator protein 1 (AP-1) signaling pathways. Taken together, our data strongly suggest that <I>Euphrasia officinalis</I> ethanol extract could reduce UVB-induced photoaging by alleviating oxidative stress, proinflammatory activity, and cell apoptosis.</P>

Development and verification of a novel system for computed tomography scanner model construction in Monte Carlo simulations

Liu Ying,Meng Ting,Zhang Haowei,Su Qi,Yan Hao,Lu Heqing 한국원자력학회 2022 Nuclear Engineering and Technology Vol.54 No.11

The accuracy of Monte Carlo (MC) simulations in estimating the computed tomography radiation dose is highly dependent on the accuracy of CT scanner model. A system was developed to observe the 3D model intuitively and to calculate the X-ray energy spectrum and the bowtie (BT) filter model more accurately in Monte Carlo N-particle (MCNP). Labview's built-in Open Graphics Library (OpenGL) was used to display basic surfaces, and constructive solid geometry (CSG) method was used to realize Boolean operations. The energy spectrum was calculated by simulating the process of electronic shooting and the BT filter model was accurately modeled based on the calculated shape curve. Physical data from a study was used as an example to illustrate the accuracy of the constructed model. RMSE between the simulation and the measurement results were 0.97% and 0.74% for two filters of different shapes. It can be seen from the comparison results that to obtain an accurate CT scanner model, physical measurements should be taken as the standard. The energy spectrum library should be established based on Monte Carlo simulations with modifiable input files. It is necessary to use the three-segment splicing modeling method to construct the bowtie filter model.