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Daniel Chan 한국국제조세협회 2005 조세학술논집 Vol.21 No.1
중국은 외국투자기업 및 외국기업소득세와 개인소득세의 경우에는 최고국가 권력기관인 전국인민대표회의에 의한 법률에 의해 시행되고 있고, 그 이외의 세목의 경우는 최고행정기관인 국무원의 행정입법(잠정조례의 형식)에 의해 시행되고 있다. 그리고 중앙정부만이 조세입법권을 가지고 있다. 최근 중국의 세제개편에 대한 움직임이 있는데, 그 일반원칙으로는 조세체계 단순화, 세원 확대, 세율 인하, 조세징수 강화를 들 수 있다. 한편 중국의 외주, 유통 및 소매업의 변혁이 일어나고 있는데, 현재는 상거래, 유통, 소매업에 외국인 투자하는 것에 대해 규제를 하고 있는 실정이지만 2004년 말에 폐지될 것으로 보인다. 또한 사분야 외국 투자를 위한 정책, 상무부에서 2004년 6월 1일 공포 및 발효, 대외무역법, 전국인민대표회의 상무위원회국회에 의해 공포되었고 2004년 7월 1일부로 발효되었다. 본 논문에서는 중국의 조세발전, 중국의 조달?유통?소매의 혁명 및 유통ㆍ소매의 실행을 개략적으로 살펴보았고, 중국의 세계화, 정보혁명 등 사회적 변화가 일어나고 있는 상황에서 중국의 조세제도의 변화를 중심으로 검토하였다.
Chan Miller, Christopher,Jacob, Daniel J.,Marais, Eloise A.,Yu, Karen,Travis, Katherine R.,Kim, Patrick S.,Fisher, Jenny A.,Zhu, Lei,Wolfe, Glenn M.,Hanisco, Thomas F.,Keutsch, Frank N.,Kaiser, Jennif Copernicus GmbH 2017 Atmospheric Chemistry and Physics Vol.17 No.14
<P>Abstract. Glyoxal (CHOCHO) is produced in the atmosphere by the oxidation of volatile organic compounds (VOCs). Like formaldehyde (HCHO), another VOC oxidation product, it is measurable from space by solar backscatter. Isoprene emitted by vegetation is the dominant source of CHOCHO and HCHO in most of the world. We use aircraft observations of CHOCHO and HCHO from the SENEX campaign over the southeast US in summer 2013 to better understand the CHOCHO time-dependent yield from isoprene oxidation, its dependence on nitrogen oxides (NOx ≡ NO + NO2), the behavior of the CHOCHO-HCHO relationship, the quality of OMI CHOCHO satellite observations, and the implications for using CHOCHO observations from space as constraints on isoprene emissions. We simulate the SENEX and OMI observations with the Goddard Earth Observing System chemical transport model (GEOS-Chem) featuring a new chemical mechanism for CHOCHO formation from isoprene. The mechanism includes prompt CHOCHO formation under low-NOx conditions following the isomerization of the isoprene peroxy radical (ISOPO2). The SENEX observations provide support for this prompt CHOCHO formation pathway, and are generally consistent with the GEOS-Chem mechanism. Boundary layer CHOCHO and HCHO are strongly correlated in the observations and the model, with some departure under low-NOx conditions due to prompt CHOCHO formation. SENEX vertical profiles indicate a free-tropospheric CHOCHO background that is absent from the model. The OMI CHOCHO data provide some support for this free-tropospheric background and show southeast US enhancements consistent with the isoprene source but a factor of 2 too low. Part of this OMI bias is due to excessive surface reflectivities assumed in the retrieval. The OMI CHOCHO and HCHO seasonal data over the southeast US are tightly correlated and provide redundant proxies of isoprene emissions. Higher temporal resolution in future geostationary satellite observations may enable detection of the prompt CHOCHO production under low-NOx conditions apparent in the SENEX data. </P>
Evolving standards and future directions for systemic therapies in cervical cancer
Daniel Jia Ming Ang,Jack Junjie Chan 대한부인종양학회 2024 Journal of Gynecologic Oncology Vol.35 No.2
Several groundbreaking clinical trials with the potential to transform the managementparadigm of both locally advanced and persistent, recurrent, or metastatic cer vical cancershave been presented in 2023. This review describes the reported data from INTERLACEand KEYNOTE-A18 in the locally advanced setting, as well as BEATcc, innovaTV 301 andDESTINY-PanTumor02 for advanced disease. The practice implications of their positiveresults are interpreted in the context of global health considerations, and updated treatmentalgorithms are proposed. Furthermore, emerging trends in drug development for cer vicalcancer are discussed. As the routine use of immune checkpoint inhibitors (ICIs) for curativeand palliative indications increases in the foreseeable future, patients whose cer vicalcancers which persist, relapse or progress after prior ICI exposure will represent an area ofunmet clinical need and form the key target population for next-generation trials. Futureresearch will help shape oncologists’ approaches in the optimal selection, sequencing andre-treatment or rechallenge of immuno-oncology agents and/or antibody-drug conjugates inwomen with cer vical cancer.