简介:2010年5月,国家税务总局下发了《关于进一步加强高收入者个人所得税征收管理的通知》(国税发〔2010〕54号),各级税务机关采取有效措施,认真贯彻落实,取得积极成效。根据党的十七届五中全会通过的《中共中央关于制定国民经济和社会发展第十二个五年规划的建议》(以下简称《建议》)和十一届全国人大四次会议批准的《中华人民共和国国民经济和社会发展第十二个五年规划纲要》(以下简称《纲要》)对税收调节收入分配的有关要求,2011年4月15日就进一步做好高收入者个人所得税征管工作,国家税务总局颁发了国税发150〔201〕号文件,全文如下:
简介:ThediffusionbondingofAZ3\BMgalloyandQ235steelwasinvestigatedwithaZn-5AIalloyasinterlayerandunderdifferentholdingtimerangingfrom3to1200s.Themicrostructureandphasecompositionsofbondedjointswerecharacterizedbyscanningelectronmicroscopy(SEM),energydispersivespectrometer(EDS)andX-raydiffraction(XRD)methods.TheshearstrengthofMgalloy/steeljointswasmeasuredbytensiletester.Itwasfoundthatthemicrostructureofbondedjointsevolveddramaticallyalongwiththeprolongationofholdingtime.Undertheholdingtimeof3s,themainpartofjointwascomposedofMgZn2phaseanddispersedAl-richsolidsolutionparticles.Whenincreasedtheholdingtimemorethan60s,theexcessivesolutionofAZ3\Bintotheinterfacialreactionarealedtotheformationofcoarsephaseandeutecticmicrostructure,andalsothecomplexFe-AlandMg-Al-ZnIMCsattransitionlayerclosedtoQ235steelside.Accordingtothetensiletestingcharacterizations,thejointsobtainedunderholdingtimeof3sexhibitedthebestshearstrengthof84MPa,andthefractureoccurredattheintermediarypartofjointwheretheflexibleAl-richsolidsolutionparticlescouldhelptoimpedethemicrocrackpropagations.Withprolongingtheholdingtimeto600s,theshearstrengthofjointswasdeterioratedenormouslyandthefracturepositionwasshiftedtothetransitionlayerpartclosedtoQ235steel.
简介:<正>据国家经贸委预测,2002年国际有色金属市场有以下特点:首先,联合重组加快,产业集中度提高。为了适应市场竞争,国外大企业近年来普遍加快了收购、兼并、联合步伐、组建更大规模的跨国公司(多数为采选冶加工联合企业),实现规模化运营,扩大市场份额。例如,美国铝业公司(Alcoa)是一家集铝土矿开采、氧化铝、电解铝生产和铝材加工为一体的综合性铝业集团,1998年兼并了美国阿鲁玛克斯(ALUMAX)公司,收购了世界第三大制铝公司美国雷诺兹金属公司(Reynolds),当年销售额达210亿美元,年生产铝352万吨,占世界铝产量的15%。
简介:Inthispaper,thebrazingmechanismofLY12aluminumalloyatmiddlerangetemperaturewaspresented.TheCsF-AlF3non-corrosivefluxwasutilizedtoremovethecomplexoxidefilmonthesurfaceofLY12aluminumalloy.TheresultsrevealedthattheoxidefilmwasremovedbytheimprovedCsF-AlF3fluxaccompaniedwiththeoccurrenceofreactionaswellasdissolutionandthecompoundsCsFplayedanimportantroletoremovetheoxidefilm.Actually,thehighactivityofflux,say,theabilitytoremovetheoxidefilm,wasduetothepresenceofthecompounds,suchasNH4F,NH4AlF4andcompositemoltensalt.TheproductionofHFwasthekeyissuetoacceleratethereactionandenhancetoeliminatetheoxidefilmbydissolution.ItwasfoundthattherareearthelementLaatsmallpercentagewasnotenrichedattheinterface.Moreover,therareearthfluorideenhancedthedissolutionbehavior.
简介:ThevacuuminductionbrazingofSiCparticulatereinforcedLY12alloymatrixcompositeusingAl-28Cu-5Si-2Mgfillermetalhasbeencarriedout.Themicrographofthejointinterfacewasobservedbyscanningelectronmicroscopy.Thejointstrengthwasdeterminedbysheartests.Theresultsshowthatbrazingtemperature,holdingtime,SiCparticlevolumepercentageandpostheattreatmentinfluencejointstrength.SiCparticleshappeninthebrazingseamandthedistributionofSiCparticlesinthejointisnotuniform.Particle-poorzonesinthejointexistnearthebasemetal,andparticleconcentratezonesexistinthecenterofthebrazingseam.Inaddition,thefailureofthecompositeispredominantlyinitiatedbytherootingofSiCparticleinthebrazingseamandthemicro-crackexpandedalongthebrazingseamwithlowenergy.
简介:Inthispaperanewmethodforpreventingweldinghotcracking—theinversestrainmethod(ISM)isdevelopedontheprincipleofweldingmechan-ics.EffectivenessandfeasiblityofmethodinpreventingweldinghotcrackingofhighstrengthaluminumalloyLY12CZbysynchronousrollingduringwelding(SRDW)alongbothsidesoftheweldatasuitabledistancebehindtheweldingarcareexamined.ExperimentalresulteindicatethatweldinghotcrackingofLY12CYcanbeeffectivelypreventedandthemechanicalpropertiesofweldedjointcanalsobeimprovedbythemethod.Itisanimportantnewsolutionforpreventinghotcrackinginweldingofsheetmetal.
简介:Themechanicalproperties,creepdamage,creeprupturestrengthandfeaturesofinterfacialfailuresofweldedjointsbetweenmartensite(SA213T91)andpearlitesteel(12Cr1MoV)havebeeninvestigatedbymeansofargontungstenpulsedarcwelding,hightemperatureacceleratedsimulation,creeprupture,mechanicalpropertytestsandscanningelectronicmicroscope(SEM).Theresearchresultsindicatethatthemechanicalpropertiesofovermatchedandmediummatchedjointdeteriorateobviously,andtheyaresusceptibletocreepdamageandfailureafteracceleratedsimulationoperation500h,intheconditionofpreheat250℃,andpostweldingheattreatment750℃×1h.However,themechanicalpropertiesofundermatchedjointarethebest,theinterfacialfailuretendencyofundermatchedweldedjointislessthanthoseofmediumandovermatchedweldedjoint.Therefore,itisreasonablethatlowalloymaterialTR31isusedasthefillermetalofweldbetweenSA213T91and12Cr1MoVsteel.