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全昶逸(Jeon Chang-il),孫聖鎬(Sohn Sung-ho) 한국국제회계학회 2016 국제회계연구 Vol.0 No.66
Comparison and research on China"s personal income tax systems can have a practical meaning to the direction of personal income tax reforms in China. As China"s economy develops, personal income tax reforms become one of the most interesting tax reforms in China. Because income distribution function of personal income tax is one of the main features of personal income tax systems, it can be enough to exert its function when the differences in income distribution expands, and it can effectively promote an equitable society and actively enhance a harmonious society. China and the United States are the largest countries around the world in terms of major economies, the economic exchanges between the two countries occur much more frequently. Tax collection, tax investigation and methods of the investigation are rigorous and advanced in the U.S. The personal income tax systems in the U.S. are already on the level of mature as the world’s top class, so many countries see it as a guide. This study analyzes the main differences between China and the U.S. of personal income tax systems and identifies the shortcomings of China"s personal income tax systems. Through this analysis, I suggest the adoption of tax indexation, the adjustment of pre-tax deductions in accordance with family circumstances and the implementation of aggregate taxation systems. Meanwhile, the individuals and corporations of the U.S., South Korea, and other countries that do not adopt classification tax systems, should understand the uniqueness of China"s current personal income tax systems before the tax systems are not reformed in China. In addition, depending on the labor contract, the income of the taxpayer is divided into salary income and labor remuneration income, two types of income tax rate are different, and tax payment also can be changed.
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고액공존 과공정 Al-Si-(X) 합금의 전자기적 교반시 응고현상
田昌日,金載中,金洛俊 대한금속재료학회 2001 대한금속·재료학회지 Vol.39 No.12
Microstructural changes of Al-Si-(X) alloys during semi-solid state processing have been investigated in the present study. The main objective of this research is to investigate the effect of the electromagnetic stirring on the microstructure of Al-Si-(X) alloys. Firstly by continuous electromagnetic strirring during cooling, primary Si particles in hypereutectic Al-Si alloy tend to distribute themselves to both mold wall sides. The high concentration of primary Si at the surface increases the surface hardness and abrasive resistance of the stirred Al-Si alloy. As the rotation velocity of the magnet increases, the trends become remarkable. It has been suggested that each element having different electric conductivity has different electromagnetic forces. Secondly by adding Fe element to the Al-Si alloy, particle having a larger conductivity than Si particle is formed. During continuous electromagnetic stirring of Al-Si-Fe alloys, primary Si particles and Al_9Fe_2Si_2 particles are distributed uniformly, and the particles are fractured and then become round. It occurs due to the lots of collision between the two particles - primary Si and Al_9Fe_2Si_2 particles, since each has different velocity.
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