중국의료기관의 조세체계와 조세특례에 대한 연구

홍기용,피경란 한국세무회계학회 2003 세무회계연구 Vol.13 No.-

중국은 90년대에 들어 개혁개방을 실시하면서 의료기관에 대한 경영주체 및 조세체계에서 많은 변화가 일어났다. 중국의 의료기관은 비영리의료기관에만 머물지 않고 영리의료기관의도입을 하기에 이르렀다. 따라서 정부가 직접 운영하던 의료기관이 민간부문으로 상당히 이전되면서 조세체계의 정비가 대두되었다. 중국은 비영리의료기관에 대해서 일정부문 면세제도를 두고 있으나 영업성적 및 경영주체에 따라 일부 과세하고 있다. 중국의 조세체계에 대한 문제점과 개선점을 지적하면, 첫째, 의료기관의 성격을 비영리성과 영리성에 따라 구별하여 구체적인 조세체계를 마련할 필요가 있다는 점이다. 둘째, 현재 비영리의료기관에 대해 조세특례를 인정하고 있지만 복지정책의 중추가 되는 의료서비스라는 특성을 감안하여 전면적인 조세특례를 인정할 필요가 있다. 셋째로는 영리의료기관의 경우에는 세법에 따라 과세하고 있지만 의료서비스가 일반 기업의 재화 혹은 용역과 다르다는 점에서 조세체계를 동일시하는 것은 바람직하지 않다는 점을 지적하였다. 중국은 개혁개방이 된지 일천하고 조세체계의 경우에도 국제수준에 부합하지 않은 면이 많다. 이점에서 이 연구는 중국의 의료기관에 대한 합리적인 조세체계의 방안을 모색해 봄으로써 중국이 WTO가입과 함께 조세체계도 국제수준으로 유지할 수 있는 방향을 제시하는데 기여할 것으로 기대한다.

Effects of rice potassium level on the fecundity and expression of the vitellogenin gene of Nilaparvata lugens (Stål) (Hemiptera: Delphacidae)

Jing-Lan Liu,Hong-Mei Zhang,Xiao Chen,Xia Yang,Jin-Cai Wu 한국응용곤충학회 2013 Journal of Asia-Pacific Entomology Vol.16 No.4

Potassium (K) is a key component of plant nutrition, significantly influencing crop growth. Levels of this nutrient in plants can also influence a number of pest infestations. The brown planthopper, Nilaparvata lugens (Stål) (Hemiptera: Delphacidae), is an important pest of rice in Asia. In this study, we examined K contents in rice grown in hydroponic solution, and its relationship to the fecundity and expression of the vitellogenin (Nlvg) gene of N. lugens which was reared on the rice. Our findings indicated that K contents in rice increased with the increasing K concentration within the hydroponic solution, but reduced at the highest K concentration (160 mg/L). The number of eggs laid by N. lugens which was reared on the rice varied significantly with K concentration, and increased by 0.12 and 0.22 fold under 20 mg/L and 160 mg/L K level compared to that of the control (40 mg/L), decreasing by 0.57 fold under 0 mg/L K. Nlvg mRNA expression increased 1.17 and 1.94 fold in individuals which were reared on rice grown in 20 mg/L and 160 mg/L K level, compared to that of the control before mating; and by 3.36 and 2.97 after mating, respectively. However, Nlvg mRNA expression fold decreased by 0.99 under 0 mg/L K level before mating and 0.91 after mating. The variation of eggs may be attributed to the change of Nlvg mRNA expression, because there was a positive correlation between the eggs and Nlvg mRNA expression. These results demonstrated low (20 mg/L) and highest K levels (160 mg/L) in hydroponic solution showed the lower K level in plants than the control, which facilitated the fecundity of N. lugens. The study of the effects of K levels on the fecundity should have significance for insect control. © 2013 Korean Society of Applied Entomology, Taiwan Entomological Society and Malaysian Plant Protection

Comparative study of the sublethal effects of indoxacarb on juvenile hormone titer and juvenile hormone esterase mRNA expression of Nilaparvata lugens and Chilo suppressalis in rice

Jing-Lan Liu,Zhenghui Li,Hong-Mei Zhang,Haitao Du,Xu Ding,Yaodong Zhou,Jin-Cai Wu,AndrewWong 한국응용곤충학회 2017 Journal of Asia-Pacific Entomology Vol.20 No.2

Both the rice stem borer, Chilo suppressalis, and the brown planthopper, Nilaparvata lugens are important rice pests. The study is a comparative analysis on the effects of indoxacarb on the pest's juvenile hormone (JH) titer and juvenile hormone esterase (JHE) mRNA expression. RT-PCR and RACE were used to amplify the full length Csjhe (JHE of C. suppressalis) cDNA fromC. suppressalis. The full length cDNA is 1841 bp in length and contains a 1734 bp open reading encoding 577 amino acid residues. An amino acid sequence alignment shows that Csjhe shares high identity with other three other lepidopterans homologues including Manduca sexta, Bombyx mori, and Choristoneura fumiferana. JH III titer in 4th instar larvae of C. suppressalis was significantly reduced with 0.1, 0.2, 0.4 and 0.8 g/L indoxacarb, which were decreased by 11.0%, 22.3%, 32.0% and 37.7% respectively, the expression levels of Csjhe mRNA were 1.38, 1.92 and 5.25 times the control levels in 4th instar larvae with 0.2, 0.4 and 0.8 g/L indoxacarb. Similarly, all of the tested concentrations of indoxacarb caused a significant decrease in JH III titer of N. lugens adult females after indoxacarb treatments, Nljhe (JHE of N. lugens)mRNAaverage expression levels were 4.8, 5.0 and 4.4 times before mating and 6.5, 7.6 and 5.3 times after mating compared to the control at 1, 3 and 5 days, respectively. The comparative studies of the effects of indoxacarb on JH III titer and JHE mRNA further have a significance to a guided integrated pest management.

Effects of Gastric Cancer Cells on the Differentiation of Treg Cells

Hu, Jing-Lan,Yang, Zhen,Tang, Jian-Rong,Fu, Xue-Qin,Yao, Lan-Jie Asian Pacific Journal of Cancer Prevention 2013 Asian Pacific journal of cancer prevention Vol.14 No.8

The aim of this study was evaluated the prevalence of Treg cells in peripheral blood in patients with gastric cancer, and investigate the effect of gastric cancer cells on their differentiation. ELISA was employed to assess the concentrations of TGF-${\beta}$ and IL-10 in gastric cancer patients' serum. Then, mouse gastric cancer cells were co-cultured with T lymphocytes or T lymphocytes + anti-TGF-${\beta}$. Flow cytometric analysis and RT-PCR were then performed to detect Treg cells and TGF-${\beta}$ and IL-10 expression in gastric cancer cells. Our data showed that the expression of TGF-${\beta}$ and IL-10 in the patients with gastric cancer was increased compared to the case with healthy donors. The population of Treg cells and the expression levels of TGF-${\beta}$ and IL-10 in the co-culture group were much higher than in the control group (18.6% vs 9.5%) (P<0.05). Moreover, the population of Treg cells and the expression levels of TGF-${\beta}$ and IL-10 in the co-culture systerm were clearly decreased after addition of anti-TGF-${\beta}$ (7.7% vs 19.6%) (P<0.01). In conclusion, gastric cancer cells may induce Treg cell differentiation through TGF-${\beta}$, and further promote immunosuppression.

Exogenous Local Hyperthermia at 41℃ Is Effective to Eliminate Mouse Model of Sporotrichosis, Independent of Neutrophil Extracellular Traps Formation

( Ya-lan Wang ),( Rui-qun Qi ),( Jing Lan ),( Zheng-xiu Li ),( Xing-hua Gao ) 대한피부과학회 2021 Annals of Dermatology Vol.33 No.1

Background: Local hyperthermia is recommended for the treatment of patients with fixed cutaneous sporotrichosis, though the effectiveness and mechanisms of action remain elusive. While neutrophils represent the main inflammatory cells associated with sporotrichosis lesions, the issue of whether hyperthermia is involved with interactions between neutrophils and Sporothrix globosa remains unclear. Objective: To evaluate the effect of local hyperthermia on sporotrichosis and determine whether local hyperthermia involves effects of neutrophils against Sporothrix. Methods: For the in vivo study, mice were infected with yeast cells of S. globosa followed by treatment with local hyperthermia. In vitro, an isolated Sporothrix strain was co-cultured with or without neutrophils and subjected under different temperatures. Immunofluorescence was used to assess the formation of neutrophil extracellular trap (NETs) were formed under these different culture conditions and the number of fungi colony forming units were compared. Results: Hyperthermia was significantly more effective in clearing the lesions in the mouse model, as compared to sham treatment. Neutrophils failed to exert any fungicidal effects against S. globosa in response to hyperthermia. Moreover, NETs were formed after interaction with S. globosa, and the percentage of NETs formed was not significantly different at 41℃ or 37℃. Conclusion: While hyperthermia could serve as an effective therapy for fixed cutaneous sporotrichosis, this ability does not involve the formation of NETs. (Ann Dermatol 33(1) 37∼45, 2021)

한국의 대 중국 FDI 성(省)별 투자결정요인분석

김경란(Jin Jing-Lan),강한균(Kang Han-Gyoun) 실천경영학회 2007 실천경영연구 Vol.2 No.1

  The purpose of this study is to study the determinants of Korean FDI in Chiese provinces. In this study using the panel data on Korean FDI in Chinese provinces for the years 1996-2005(for 10years), we analysis the location of direct investment, the movement of investment, show a direction, in China from Korean firms.<BR>  The results of this paper shows that RGDP and ROAD are positive and statically significant, while WAG and DUM are negative and statically significant in China A region. That means in this region the labor is consistently grow up and foreign investment policy of China is change worse lead to a downward trend investment. The result of region B is similar with region A.<BR>  In region C and D WAG is negative but not meaningful. As in these area, labor is relative lower than region A and B. So WAG is not a important factor to determinant Korean Investment. While DUM is positive and meaningful, it shows that Investment in region C is an increment from 2002. The result of region D is similar with region C.<BR>  Chinese FDI change from quantitative inflow to qualitative inflow, many medium and small Korean enterprises feel difficult to manage. some are move to other Southeast Asia Countries. some are move from region A and B to region C and D.

Voice Activity Detection Algorithm based on Improved Radial Basis Function Neural Network

Bao-yuan Chen,Ya-qiong Lan,Jing-yang Liu,Zi-he Li,Xiao-yang Yu 보안공학연구지원센터 2014 International Journal of Signal Processing, Image Vol.7 No.5

Voice activity detection (VAD) is the key of voice recognition, voice synthesis and speech-sound enhancement.For the sake of improve the accuracy and robustness of speech endpoint detection system. Combining the advantages of adaptive genetic algorithm (AGA) and improved radial basis function network (RBF) defects in existing learning methods. This paper presents a comprehensive detection method-- Adaptive genetic algorithm radial basis function network. This method uses adaptive genetic algorithm to simultaneously optimize the center, the width and the structure of RBF network. The method using wavelet analysis to extract the characteristics of the speech signal, use them as an input amount to the radial basis function networks. Establish voice detection system model, this method enhance the accuracy of the detection system and has better robustness.

VN Quantum Dots Anchored Uniformly onto Nitrogen-Doped Graphene as Efficient Electrocatalysts for Oxygen Reduction Reaction

Jing Wang,Lan Wang,Shubin Yang 성균관대학교(자연과학캠퍼스) 성균나노과학기술원 2018 NANO Vol.13 No.4

A new type of vanadium nitride quantum dots anchored homogeneously onto nitrogen-doped graphene (VNQD-NG) is fabricated as nonprecious metal-based electrocatalysts for ORR via a combined hydrothermal and ammonia annealing process. The unique structural features of VNQD-NG including plentiful VN quantum dots with the sizes of 3–6 nm, high surface area and multi-level pores afford considerable structural edges and defects as active sites, maximizing the exposed active sites and providing sufficient electron transport pathways for ORR. Hence, the optimized VNQD-NG exhibits high electrocatalytic activity, long durability and high selectivity for ORR, better than commercially available Pt-C.

New Evidence for the Involvement of the EGF Receptor Pathway in Hair Follicle Morphogenesis in uncv Mice

Jing Zhang,Xiao Kun Teng,Li Zhen Si,Ping Tong Zhou,Xiang Yin Kong,Lan Dian Hu 한국유전학회 2008 Genes & Genomics Vol.30 No.4

Hair follicle (HF) morphogenesis depends upon a delicate balance between cell proliferation and apoptosis, both of which are known to be controlled by a number of signal pathways. In this study, we utilize the uncv homozygous mouse to investigate the underlying mechanisms giving rise to the relevant phenotypes. In so doing, we have detected changes in the EGFR, Akt and MAPK signaling pathways. Our results show that the expression patterns of active Akt, MAPK and EGFR are altered with regard to localization in the outer root sheath (ORS) of the wild type mouse and in the follicular bulbs of the uncv homozygous mouse. These data suggest that EGFR signaling may play different roles in different cellular locations. Further, ectopic EGFR signaling in the follicular bulbs of the uncv homozygous mouse may lead to catagen (entrance into the apoptosis phase). Moreover, when the EGFR ligand was overexpressed in the uncv heterozygous mouse, aggravation of HF disordered development ensued. Together, these results demonstrate that EGFR participates in a functionally compartmentalized signaling network that controls follicular development homeostasis.

Effect of Eu2O3 Concentration on the Properties of Red-Light-Emitting Sr1.5Ca0.5SiO4 Fluorescent Materials

Jing Liu,Chia-Ching Wu,Cheng-Fu Yang,Lan-Sin Liou 성균관대학교(자연과학캠퍼스) 성균나노과학기술원 2019 NANO Vol.14 No.9

Red-light-emitting phosphors based on Sr1.5Ca0.5SiO4 activated by trivalent europium ions (Eu3+) were successfully synthesized using a solid-state reaction method, and their luminescence properties were investigated. The photoluminescence spectra of Sr1.5Ca0.5SiO4:x Eu3+ phosphors synthesized at different temperatures and times and with different Eu3+ concentrations revealed emission peaks at 591 nm, 612 nm and 655 nm, which can probably be attributed to the transition of Eu3+ ions from 5D0 to 7FJ (J = 1, 2 and 3). The emission intensities of the transitions from 5D0 to 7FJ (J = 1, 2 and 3) increased as the synthesizing temperature rose for 2 h. Comparison with the relevant International Commission on Illumination diagram showed that Sr1.5Ca0.5SiO4:x Eu3+ phosphors synthesized at different temperatures and times and with different Eu3+ concentrations all emitted red light, with phosphors synthesized at 1300 ℃ and with concentrations of 1.5 at.% yielding the maximum emission intensity. These results show Sr1.5Ca0.5SiO4:1.5% Eu3+ to be a noteworthy red-light-emitting phosphor candidate for white light-emitting diodes (WLEDs).