What are the basic classifications of tax rates?

The basic classification of tax rate includes what tax rate is the legal ratio between taxable amount and taxable object amount, which is the scale for calculating tax amount and reflects the depth of tax collection. Tax rates can be divided into three categories: proportional tax rate, fixed tax rate and progressive tax rate.

(1) proportional tax rate

Proportional tax rate means that no matter the amount of tax object, only a certain percentage of tax rate is levied. It is the most widely used and common tax rate, and generally applies to turnover tax.

Proportional tax rate includes uniform proportional tax rate, differential proportional tax rate and amplitude proportional tax rate. Uniform proportional tax rate means that only one tax rate is stipulated for a tax, and all taxpayers pay taxes in the same proportion. Differential proportional tax rate refers to two or more tax rates for one tax, and different taxpayers or different taxable items apply different tax rates. The differential proportional tax rate is divided into industry differential proportional tax rate, product differential proportional tax rate and regional differential proportional tax rate. The amplitude proportional tax rate refers to the proportional tax rate with certain flexibility. The state sets the upper and lower limits of the proportional tax rate, and each region determines the specific applicable proportional tax rate within the specified range according to the actual situation in the region.

(2) Fixed tax rate

The fixed tax rate, also known as the fixed tax amount, directly sets a fixed tax payable according to a certain unit of measurement of the tax object, rather than setting the collection ratio. Generally applicable to specific taxes levied in a specific amount.

The specific applications of fixed tax rate include regional differential tax, range tax and classified tax. Regional differential tax, that is, in order to take care of the differences in natural resources, productivity and profitability in different regions, different taxes are levied on different regions. Scope tax, that is, the state only stipulates a tax scope, and all localities determine an implementation tax within the prescribed scope according to the actual situation in their own regions. Classified and graded tax, that is, the object of taxation is divided into several categories and grades, and different tax amounts are stipulated for each category and grade respectively.

(3) Progressive tax rate

Progressive tax rate is to divide the same tax object into several grades according to its amount or relative amount and stipulate different tax rates. The larger the amount of tax object, the higher the tax rate; The smaller the amount, the lower the tax rate. Progressive tax rates generally apply to income tax. According to the different progressive basis and progressive mode, progressive tax rate can be divided into full progressive tax rate, excess progressive tax rate, full progressive tax rate and excess progressive tax rate.

Progressive tax rates are commonly used in full progressive tax rates and excessive progressive tax rates. Full progressive tax rate means that all the amount of taxable object is taxed at the corresponding tax rate, and only one tax rate is applicable to the amount of a taxable object. The excess progressive tax rate refers to the part of taxable objects with different scales, which is taxed according to the applicable tax rate of each scale, and the sum of tax amounts at all levels is the taxable amount.

Compared with the excess progressive tax rate, the full progressive tax rate has different advantages and disadvantages. First, under the same nominal tax rate, the fully progressive tax rate has a high degree of progressiveness and a heavy tax burden; The excess progressive tax rate has a low degree of progressiveness and a light tax burden. Second, near the critical point of income scale, there will be an unreasonable phenomenon that the tax burden increases more than the income increase when the income is completely progressive; Excessive progress will not have this problem. Third, in the calculation, the full progressive calculation is simple, and the excessive progressive calculation is complicated.

What are the basic types of interference? The basic types of interference can be divided into: co-frequency interference, intermodulation interference, stray interference and adjacent channel interference.

1. Co-channel interference

Co-frequency interference refers to the overlapping area of two or more adjacent base stations, and the field strength of the receiving point is the sum of the signal field strength of each base station. Because the signal propagation paths, media and transmitting equipment used by each base station are different, the time for the signals sent by each base station to reach the overlapping area is also different, that is, there is a relative time delay difference between the signals, resulting in the relative phase difference of each signal. Due to the phase difference, the signals in the overlapping area interfere with each other, which directly affects the normal reception of the BP machine. Of course, co-channel interference is also related to modulation degree and frequency offset. It is the key to solve the problem of co-frequency interference to adjust the arrival time of each base station signal in the overlapping area in some way. According to CCIR's report, for POCSAG codes with non-return-to-zero direct FSK modulation widely used in domestic wireless paging at present, when the relative delay difference between the modulated signals of each base station is less than 1/4 bit period, the overlapping area BP machine can obtain satisfactory reception effect. When the modulation signal rate is 1200bit/s/s, the relative delay difference should be less than 208 μ s, and the time delay adjustment range of our common MOTOR0LA LT transmitter is180-220 μ s. Because the transmission medium from the splitter to each base station is different, the transmitter delay is generally adjusted based on the base station farthest from the central station (time delay1).

It should be noted that according to the requirements of Wireless Paging Technology System, the sensitivity of digital pager should not be less than 5 μ V/m, and that of Chinese pager should not be less than 1 0 μ V/m. According to theoretical calculation, the height of transmitting antenna increases 1 times, and the signal field strength also increases1times; When the effective transmission power increases by 1 times, the signal field strength increases by 40%. To increase the communication distance by l times, it is necessary to increase the antenna by 4 times or increase the power by 16 times. It can be seen that the higher the antenna is erected, the more likely it is to cause co-frequency interference. The greater the power, the better, depending on the specific situation; If necessary, a directional antenna can be used. When adjusting the delay, the influence caused by different antenna heights of each base station should also be considered.

2. Intermodulation interference

This is caused by the nonlinear effect of two or more RF signals with different frequencies at the end of transmitter power amplifier, which will produce a new frequency component equal to another frequency point. Third-order intermodulation interference can be divided into two categories and three categories. When the four frequencies F 1-F4 satisfy F 1+F2-F3=F4, and F 1-F3 is the transmitting frequency and F4 is the receiving frequency, F4 will be interfered, which is called three-type third-order intermodulation interference. When the three frequencies F 1'-F3' satisfy the condition of F 1'-F2' = F3', F 1' and F2' are the transmission frequencies. F3' is the receiving frequency, and F3' will be interfered, which is the second kind of third-order intermodulation interference. There are three ways to eliminate intermodulation interference: one is to reduce the coupling between transmitters by using the spatial isolation of antennas, and the attenuation of spatial isolation between antennas is related to the relative position of two groups of antennas. When erected horizontally, the spacing should be 0.5-2 times greater than 65438+ longer * * * *; When erected vertically, the spacing should be greater than the larger wavelength. The second is to install a unidirectional device at the power-off output of the transmitter. If the difference between the interference source frequency and the interfered frequency is greater than 3MH2, a cavity filter can be used. The third is the combination of the above two methods.

3. Stray interference

Stray interference mainly refers to the output of some second and third harmonic components at the transmitter output stage due to the poor filtering characteristics of the transmitter frequency multiplier, resulting in clutter radiation signals. In addition, the transmitter's technical indicators are not up to standard, which will also make the carrier-centered noise widely distributed and cause interference in the frequency band of several megahertz. A more effective way to eliminate stray interference is to connect a selective filter at the transmitter output to reduce interference signals. When the airborne frequency power of the transmitter is greater than 25W, the radiated power skin of any discrete frequency is 70dB lower than the airborne frequency power of the transmitter, which will not interfere with normal communication. Transmitters that seriously fail to meet the technical indicators must be resolutely eliminated.

4. Adjacent channel interference

Adjacent channel interference refers to the interference between adjacent or adjacent channels. At present, the channel interval between VHF and UHF radio stations widely used in mobile communication systems is 25KHz. As we all know, the frequency spectrum of FM signal is very wide, and some harmonic components fall into the passband of adjacent channel receiver, which will cause adjacent channel interference. This kind of interference is mainly caused by the serious unqualified technical indicators of the transmitter. Generally, the frequency stability of the transmitter is required to be 5×10-6 when multi-base stations work; The maximum allowable frequency offset of modulation is 5 kHz, and the paging system in China is 4.5 KHz. The adjacent channel interference caused by the adjacent channel radiation power to the adjacent channel receiver should be more than 70dB lower than the carrier power.

What are the basic categories of leasing? Operating lease and financing lease

Operating lease means that the lessor not only provides the lessee with the right to use the equipment, but also provides the lessee with specialized technical services such as maintenance, insurance and repair of the equipment.

Financial lease is a lease that essentially transfers all or most of the risks and rewards related to asset ownership. The ownership of assets may or may not be transferred eventually.

The basic classification of Chinese painting does not include () C.

Chinese painting, also known as "Chinese painting", is a kind of Chinese painting (different from "western painting"). Scroll painting mainly refers to painting on silk, rice paper and silk with brush, ink and traditional Chinese painting pigments and mounting them. Themes can be divided into figures, landscapes, flowers and birds, etc.

The basic classification of spirits is usually divided into six categories: gin, whisky, brandy, vodka, rum and tequila.

Basic classification of resignation 1, resignation classification

There are two kinds of employee turnover:

1) employees leave voluntarily, that is, employees unilaterally apply for resignation;

2) Because the employee is incompetent, the probation period is unqualified or the company's rules and regulations are seriously violated, the enterprise proposes to terminate the labor relationship between the two parties.

2. Relevant laws and regulations on resignation

The Labor Contract Law promulgated on June 5438+1 October12008 clearly stipulates when the employer can terminate the labor contract with the employee, as follows:

Article 39 The employing unit may terminate the labor contract under any of the following circumstances:

(a) during the probation period, it is proved that it does not meet the employment conditions.

(2) Seriously violating the rules and regulations of the employing unit.

(three) serious dereliction of duty, corruption, causing great damage to the employer.

(4) The laborer establishes labor relations with other employers at the same time, which has a serious impact on the completion of the work tasks of the unit, or the employer refuses to correct it.

(5) The labor contract is invalid due to the circumstances specified in Item 1 of Paragraph 1 of Article 26 of this Law.

(6) Being investigated for criminal responsibility according to law.

Article 40 Under any of the following circumstances, the employer may terminate the labor contract after notifying the employee in writing 30 days in advance or paying the employee an extra month's salary:

(1) The employee is sick or injured outside the work, and cannot take up his original job after the prescribed medical treatment period expires, nor can he take up other jobs arranged by the employing unit.

(two) the laborer is not competent for the job, and he is still not competent for the job after training or adjusting his post.

(3) The objective conditions on which the labor contract was concluded have changed greatly, which makes it impossible to perform the labor contract, and the employer and the employee cannot reach an agreement on changing the contents of the labor contract through consultation.

3. Reasons for leaving the company

Personal perspective: (1) personal reasons (2) inadaptability to company culture (3) low salary (4) lack of development space (5) disharmony with superiors/subordinates (6) others: distance from home, marriage, family illness, etc.

Enterprise perspective

(1) The rapid development of the organization leads to structural resignation;

(2) The gap between reality and expectation has become the biggest hidden danger for new employees to leave;

(3) Improper incentives lead to the resignation of core employees.

Basic classification of musical instruments? Musical instruments are basically divided into three categories according to playing methods, namely: strings, wind music and percussion instruments;

Musical instruments can also be divided into: western musical instruments and Chinese musical instruments.

What is the basic classification of auditing?

(1) According to the audit content, it can be divided into financial audit, economic benefit audit and financial discipline audit.

(2) According to the classification of audit subjects, it can be divided into: national audit, social audit and internal audit.

What is the basic classification of vocal music? Vocal music:

According to the range and timbre, human voice can be divided into soprano, mezzo-soprano, alto and tenor, baritone and bass. The range of each human voice is about two octaves. The soprano usually has a range from central C, that is, C in a small group to C in a small group. Due to the differences in timbre, vocal range and singing skills, sopranos can be divided into lyrical, coloratura and dramatic types. The lyric soprano has a broad and clear voice, and is good at singing melodies and expressing poetry and inner feelings. Xian Xinghai's Yellow River Chorus "Yellow River Complaints" is a lyric soprano solo. The coloratura soprano has a higher range than the general soprano. The sound is light and flexible, rich in color and similar in nature to a flute. It is good at singing fast scales, sudden sounds and ornate tunes, expressing joyful and passionate feelings or expressing ideals in the chest. For example, the Italian composer Benedict's vocal variation "Venice Carnival" was sung by a coloratura soprano. The dramatic soprano has a strong voice, can express strong, exciting and complicated emotions, and is good at singing dramatic intonation. The Italian composer Verdi's opera "Ayida" returned from the first victory, which is a typical dramatic soprano solo.

The range and timbre of mezzo-soprano are between soprano and alto. The range usually ranges from group a below the central c to group a. Carmen, the heroine of French composer Bizet's opera Carmen, is a dissolute and provocative gypsy woman. Singing with mezzo-soprano just shows Carmen's wildness.

Contralto is the lowest voice among female voices, and its range is usually between the small group F below the central C and the F of the small group 2. The timbre is not as bright as the soprano, but it is plump and solid. Russian composer Tchaikovsky's opera "yevgeny onegin" and the first "Olga's Recitation" were sung by contralto.

Tenor is the highest tone of male voice, and its range usually ranges from small group C below the central C to small group C. According to the characteristics of timbre, it can be divided into lyric and drama. The lyric tenor is as clear and poetic as the lyric soprano, and is good at singing tunes. The tenor of the drama has a strong timbre and is full of heroism. Good at expressing strong feelings. German, the hero of Tchaikovsky's opera The Queen of Spades, is a typical dramatic tenor.

Bass is the lowest pitch among male voices. It usually ranges from the large letter e to the small letter e. According to the timbre characteristics, it can be subdivided into lyric bass and deep bass. The bass has a deep tone and is good at expressing solemn feelings. Yang Bailao in the opera "White-haired Girl" composed by Kyle and others is a bass, and his rich voice is full of grief and indignation.

The range and timbre of baritone are between tenor and bass, which have their own characteristics to some extent. Generally speaking, the range is from the demotion of large characters to the demotion of small characters. Ode to the Yellow River in Xian Xinghai's The Yellow River Cantata is a famous baritone solo. This song shows the magnificent picture of the Yellow River with its generous tune and heroic spirit, symbolizing the great and lofty spirit of our nation.

Basically divided into:

bel canto

Bel canto originated in Italy, which is a set of vocal art techniques formed after long-term development from17th century, and has a complete theoretical system. Bel canto emphasizes the control of breath and the use of * * * *, and requires pure, soft and bright pronunciation, which can keep the voice even and round in the whole singing range, and sing colorful and dazzling roles effortlessly, and has accumulated a set of training methods for singing skills such as treble, falsetto and light tone. Bel canto has a far-reaching influence on the development of world vocal music art. Caruso (1873- 192 1) is a famous tenor, an outstanding opera singer and the most important founder of the Italian school of American vocal music. Today's famous tenors Pavarotti (Italy) and Domingo (Spain) are outstanding representatives of Italian bel canto school.

National singing method

National singing refers to the traditional singing of Chinese national vocal music, including traditional singing of various traditional operas, folk arts and folk songs in various regions of China. National singing attaches great importance to the relationship between language and music, pays attention to the pronunciation, * * * aria and intonation according to the pronunciation law of singing language, and pays attention to five tones, four tones, vocalization, rhyme and sound. National singing has a strong China temperament, personality and style. Since the Yuan, Ming and Qing Dynasties, a number of systematic singing works have appeared, such as: On Singing by Yan Nan Zhi 'an in Yuan Dynasty, Qulv by Wei Liangfu in Ming Dynasty, Qufu Playing Shu by Shen Chongsui in Ming Dynasty, Yuefu Biography by Xu Dachun in Qing Dynasty, and Idle Couples by Li Yu in Qing Dynasty.

Pop song singing

Pop singing rose gradually in China in 1980s, and was widely welcomed by China people as a part of world pop culture. Popular singing, also known as popular singing, has artistic characteristics such as popularity and self-entertainment, and is good at expressing personal inner feelings. Generally speaking, his singing pays attention to the mastery of language rhythm, the clarity and euphemism of enunciation and pronunciation, and often uses decorative techniques such as soft voice, angry voice, vibrato, sliding voice and timbre change in singing. Popular singing has not yet formed a systematic vocal training system. Among them, "crazy singing" with hoarse and dry timbre and "repeated singing" with distorted posture are not the right way in vocal music art, nor are they despised by music theorists, and should be abandoned.

Elemental substance: substance O2 (oxygen) composed of one element.

Purity: water containing a single substance (H2O)

Mixture: A systematic salt solution containing two or more substances.

Compound: pure copper sulfate containing two or more elements.

Oxide: Sodium oxide (Na2O), an oxygen-containing compound.

"Composed of one substance" does not mean that it is an element, and a substance can be composed of many elements.

Purity includes simple substance and compound.