外国杂志药学

【答案】：A、B、D、E常用的中外文药学杂志有：《中国药学报》、《Pharmacotherapy》、《中国药学杂志》、《AmericanJournalofHealth-SystemPharmacy》、《中国中药杂志》等

国际医学文献数据库检索网站

Medline——世界上最著名的医学文献检索系统之一

AIDS  Databases——有关艾滋病的临床实验、药物研制以及相关文献数据库

CANCERLIT——癌症数据库(National Cancer Institute)

CHID online——综合卫生信息数据库，提供有关卫生、卫生教育资源的题录、文摘等信息

——向医患人员提供的临床实验信息数据库

DIRLINE——收集美国约17,000个政府机构、研究机构、公司、学术机构等信息

药物信息库——包含有9,000余种美国处方与非处方药物信息

HSTAT——包括有健康指南、评价、和消费者指南信息的全文数据库

NCCAM Resources——补充和替代医学资源

Dietary Supplements——提供维生素、矿物质、植物等信息

畸形、智力迟缓数据库——提供先天畸形、智力发育迟缓信息

LOCATORplus——杂志、书籍和视听教材目录数据库

Chemical Abstract——覆盖化学、化工、医学、生物学、环境、食品等多学科的科技文献系统

Dialog 联机检索系统——世界上最大的文献检索系统

Biomedicine——荷兰医学文摘，世界权威性的医药文献数据库。

RHO——生殖健康展望，由William H .Gates 基金会的基金资助

Out Look——有关生殖健康的论题，由 PATH 出版，联合国人口基金资助，可免费索取

医药信息网——有药品数据库、疾病数据库、新药数据库、医药市场等主要数据库

MEDLINE  Search——最权威的生物医学文献数据库，可获取全球范围内的4300种期刊的文献

Consensus  Statements——提供对医生、患者有重要意义的有争议医学问题一致性见解

Cancer net Database——综合癌症信息数据库

Rare Diseases Database——罕见疾病临床研究数据库

Visible Human Project——可视人计划数据库

TOXNET  Databases——毒理学数据库，将有关毒理和有害物质信息分为八个文档

FDA——最新的有关食品、药物、生物制剂、美容品、医学装置等通过、调整等信息

Guideline  Clearinghouse——提供临床医疗指南，汇总美国各权威协会和学术机构制定的各种指南性文件

Women's Health & Environment——妇女卫生与健康研究信息数据库

Rehabilitation Information——康复信息数据库

INFOTRIEVE——可通过WEB浏览器查找医学文献

CLINIWEB——医学信息检索系统，帮助医生从WEB上查询有用的医学信息

Health A to  Z——一个功能强大的INTERNET医学信息资源搜索器

Medguide——收录了网上大部分生物医学资源，支持多词逻辑检索

achoo——INTERNET医学信息资源搜索

MedAll List——是哈佛大学收集医药网点的列表，有大量网上医学院校和图书馆的联接

MedExplorer——检索方法简便，主要提供有关医学新闻及杂志的信息

MEL health resources——将INTERNET上的医药信息按学科分类进行整理，提供关键词查找

Medical Virtual library——是一个分布式的资源系统，提供关键词查找，并有按字序排列的列表

BiomedNet——由美国多家机构联合建立，收集网页1万余个

Medscape——面向临床医师和其他医疗卫生专业人员的交互式的商用Web站点

Medical Matrix——有分类检索和关键词检索两种检索方式。还提供免费Mailing lists

Doctor's  Guide——向医生和患者提供信息和服务，特色服务是新闻和会议消息

美国化学文摘社——世界最大、最强化学信息库,1300万条摘要、1650万种物质

美国专利数据库——提供美国专利目录和摘要数据库,免费查找专利名称、摘要等信息

天然产物数据库——提供75年以来活性天然产物，通过电子邮件申请帮助查询

IBM 专利服务器——提供美国专利局26年来的专利摘要，免费摘要、付费定购拷贝件

Science 科学——世界订户最多综合性科学刊物，这是我国引进的电子版

PharmInfoNet——医药信息网，提供药品、疾病、新药数据库；医学专题综述、医药市场等

Nature  Medicine——自然杂志出版生物医学论文，提供1996年以来各期目录及摘要

The  Lancet  柳叶刀——始于1823年著名医学杂志，提供大量全文，全部免费阅读')

美国国家健康研究所——联邦政府生物医学研究中心，世界上著名的生物医学研究中心

HealthGate数据公司——提供免费Medline查询，最新研究信息，帮助临床治疗、生物医学研究及教育

生物医学文献数据库——中国医科院信息研究所研制，综合性生物医学数据库，国内权威

美国医学协会出版物——美国医学协会出版，新闻、文摘或全文，包括以下部分。内科学文卷、皮肤病文卷、外科学文卷、眼科学文卷、美国医学会志、美国医学新闻、神经病学文卷、妇女健康杂志、家庭医疗文卷、普通精神病学文卷、耳鼻喉、头颈外科、儿科及青春期医学

British  Medical Journal——英国医学杂志

Medical Conference——医学会议库，4500多条会议信息，每日更新

NIST Webbook and Chemistry Webbook——美国国家标准与技术研究所数据集，免费查询5000多种化合物的红外光谱，8000多种化合物质谱等等。

New England  Journal of Medicine——报道医学重要研究成果的周刊，提供全部过刊信息及现刊的论文摘要

国内医学文献数据库检索网站

中国科技信息资源共享网络——涵盖中国生物医学文献数据库（CBM）、美国MEDLINE数据库

中国科学引文数据库——集多种功能为一体的综合性文献数据库

中国科学引文索引数据库——收集我国出版315种重要期刊，91-94年13万篇论文及45万引文摘要。

中医中药数据库——中国科学院科学数据库提供

中国中医药文献检索中心——由中国中医研究院信息中心制作，提供中医药方面的Web界面文献检索服务

金纬达海峡信息数据库检索——包括动态信息、科技类、综合类以及台湾系列信息等六十五个数据库

万方数据医学期刊——由中国科技信息研究所制作，收录了近百种医学期刊的电子版，免费使用

医管论文(台湾医院协会)——收有台大医学院,阳明医学院,高雄医学院,中国医药学院论文若干

中国专利数据库——中国知识产权局研制，提供85年专利法实施后批准的专利，收集我国出版315种重要期刊，91-94年13万篇论文及45万引文摘要

中医药期刊文献数据库——收集我国出版315种重要期刊，91-94年13万篇论文及45万引文摘要

海峡信息数据库检索——中文网上科技文献检索

中国医学信息网络——栏目有中国卫生事业，中国生物医学文献数据库，中医学院，协和医科大，医学信息网，亚洲桥，Internet信息查询

中国卫生事业——有卫生事业概况、中国生物医学文献数据库、中国医学科学院、医学信息网络、医药卫生机构等栏目

中国生物医学文献数据库——收录了1982年以来近千种中国生物医学期刊以及会议论文的文献题录

论文中医药的网络推广(英文版本)。。 文件密码 RAR文件密码为：

Any survey of tax sources should begin with the nation’s fairest and most productive soure of revenue, the individual income tax. 任何税收来源的调查都应开始于国家最公正、生产性最强的国民收入来源--个人所得税. All advanced industrial countries levy a dircct tax on individual incomes, but nowhere is this tax as important as in the United States. In recent years,about 40 percent of federal cash receipts has been collected from this source. 所有先进的工业国家都对个人所得直接征税，但没有哪个国家在征此税时像美国一样重要。近年来,约40%的联邦现金收入都来源于此. The individual income tax is uniquely suited for raising revenue in a democratic country where the distribution of income, and therefore of ability to pay,is unequal. Theoreticians may disagree about the meaningfulness of the term “ability to pay,” but the close association between a man’s income and taxpaying ability is commonly accepted. There is also general acceptance of the idea of progression in income taxation. 个人所得税是非常适合民主国家增加国民收入的,在民主国家里收入分配和支付能力是不平等的. 理论家可能不赞成"支付能力"的长远意义,但个人收入和纳税能力间的密切关系却是普遍接受的. 级数所得税的观点也被普遍接受. The individual income tax has still another attractive feature. Income alone does not differentiate a man’s ability to pay—his family responsibilities are also important. A single person may be able to along on an income of $3000 a year, but a married man with two children would have great diffculty making ends meet. The individual income tax takes such differences into account through the personal exemptions and deductions, which are subtracted before arriving at the income subject to tax. 个人所得税还有另一个吸引人的特点. 收入不足以区分一个人的支付能力—他的家庭责任也是很重要的. 单身男士也许每年收入达3000美元, 但带着两个孩子的已婚男人要想收支相抵却很困难. 个人所得税通过个人豁免和扣除将这种差异解决了, 个人免税额在应纳税收之前就扣除了. The revenue potential of the individual income tax has been recognized only recently. For almost thirty years after its adoption in 1913, the tax applied mainly to a small group of high income people. Exemptions were high by current standards and few incomes were large enough rates. In the national effort to raise needed revenue during World War Ⅱ, exemptions were drastically were increased in 1946 and 1948,but have remained low by prewar standards. Tax rates were also raised in wartime, and have remained much higher than in earlier years. At the same time, personal incomes have continued to increase with the growth of the economy (and with the inflation that occurred during and after World WarⅡ and the Korean War). The combination of lower exemptions, higher rates, and higher incomes increased the yield of the individual income tax manyfold. In1939, tax liabilities were about $1 billion; in 1966, they are in excess of $50 billion. 个人所得税的收入潜力最近才得到公认. 在1913年实施后的30年里，个人所得税主要应用于一小部分高收入人士. 在现行标准下豁免是很高的，低收入者占很大的比率. 二战期间,国家努力增加收入，豁免急剧减少。1946年和1948年有所提高，但从战前的水准看，仍然很低。税率在战时也有人提出,但比起早些年仍高多了. 在此同时, 个人收入随经济增长继续增加,(也与其间和二战后的通货膨胀和朝鲜战争的因素) . 较低的豁免,高利率,高收入的结合成倍地增加了个人所得税. 1939年，纳税义务约为10亿美元; 但1966年,超过了500亿美元. This tremendous expansion could not have been possible without ready compliance with income tax laws and effective many countries where compliance is poor and administration is weak, there is great reluctance to rely heavily on the income tax. In this country, the record of compliance is good—although it can still be improved—and practical methods have been developed for administering a mass income tax (at a cost of only about 1/2 of 1 percent of tax collected). In the late 1930’s many people—even high-placed officials of the Internal Revenue Service—doubted that an income tax covering almost everyone could be administered effectively. Although some problems remain, in an advanced country the administrative feasibility of an individual income tax of almost universal coverage is no longer questioned. 没有所得税法律的遵守和有效的管理，这个巨大的扩张是不可能的。许多国家法律意识差，管理松散,过于依赖所得税就很困难. 在这个国家, 守法记录还好--虽然它仍可以得到改善--实用方法已制定用来管理大量所得税(按成本仅约为1%的税收额的1 / 2 ) . 在20世纪30年代后期，很多人甚至美国国内税局的高级官员都认为关系每个人的所得税应得到有效管理. 尽管一些问题依然存在, 在一个先进的国家个人所得税的几乎全面普及在行政上的可行性已不存在质疑. There are good economic reasons for using the income tax as a major source of revenue. The automatie flexibility of the income tax promotes economic stability and the progressive rates help prevent excessive concentration of economic power and control. Some believe that the income tax is also needed to moderate the growth of private savings of high income people, which is likely to hold down private demand for goods and believe that a high income tax impairs work and investment incentives and , therefore, reduces the nation’s economic growth. These are difficult questions which will be discussed later. Nonetheless, it is correct to say that the modern individual income tax. If carefully designed and well administered, is a powerful and essential economic instrument for a modern indusrtial econmy. 使用所得税作为财政收入主要来源有很好的经济原因. 该所得税的自动灵活性能促进经济稳定，累进税率有助于防止经济权力和控制过分集中. 有人认为所得税也需缓和高收入人群的私人储蓄增长, 这很可能压抑商品的服务的私人需求。有人认为高所得税降低工作和投资动力,因此,减少了国家的经济增长. 这些都是日后讨论的难题. 但是,现代的个人所得税是正确的. 如果经过精心设计和良好管理,是现代工业化经济的有力而必要的经济手段。 Structure of the Federal Income Tax 联邦所得税结构 The basic structure of the federal income tax is simple. The taxpayer adds up all his taxable sources of income, subtracts certain allowable deductions and exemptions for himself, his wife, children, and other dcpendents,and then applies the tax rates to the difference. But this procedure has many pitfalls for the taxpayer, and difficult questions of tax policy arise at almost every stage. Consequently, it is important to understand the main features of the income tax structure. 联邦所得税的基本结构是很简单的. 纳税人增添了他的一切应纳税收入,减去某些自己的、妻子的、孩子的和其他相关人的允许扣除和豁免权,然后适用税率差额. 但这种程序对纳税人也有很多陷阱,税收政策的难题几乎出现在每一阶段. 因此,了解所得税结构的主要特征是重要的. Adjusted Gross Income and Taxable Income调整过的总收入和应纳税收入 The two major concepts of income that appear on the tax return are: adjusted gross income and taxable income. 出现在纳税申报单上的两大收益好象是:调整过的总收入和应纳税收入. Adjusted gross income is the closest approach in tax law to what all economist might call “total income.” But it departs from an economic definition of income in some important respects. It represents the total income from all taxable sources, less certain expenses incurred in earning that income. In general, only money income is treated as taxable, but many items are excluded. Such exclusions include one-half of realized capital gains on assets held six months or more, interest on state and local government bonds,all transfer payments(for example,social security benefits and unemployment compensation), fringe benefits received by employees from their employers(the most important of these are contributions to pension plans), and income on savings through life insurance. The emphasis on money income automatically excludes unrealized capital gains and such imputed income as the rental value of owner-occupied homes. 在税法上调整的总收入是所有经济学家称之为"总收入"的最接近说法。 但是,在某些重要方面，它背离了收入的经济学定义. 它表示所有应纳税来源的总收入，较少的赚取收入中的确定开支. 一般说来,只有货币收入被视为应税的,但很多项目都被排除在外. 这种排除包括二分之一的持有六个月或以上的已实现资本收益，国家和当地政府公债的利息,所有的转移支付(例如,社会保障福利和失业补偿) , 雇员从其雇主那得到的附加福利(贡献中最重要的是为养老金计划) , 和加入了人寿保险的储蓄收入. 对货币收入的强调自动排除了未实现资本收益和这种像所有者租税价的推算收入. Adjusted gross income is used on the tax return in two ways. First, it is the income concept built into the simplified tax table, which is used for determining tax on more than 25 million returns. Second,it provedes the basis for placing limits on some of the personal deductions which are subrtacted in computing taxable income. 调整后的总收入用于纳税申报单有两种方式. 第一,它是收入概念建成的简易税表, 用于决定税收突破2500万美元的回报. 第二,它提供了限制某些个人扣除的基础，个人扣除在计算应纳税收入时已经减去了. Taxable income is computed by making two sets of deductions from adjusted gross income. The rirst are personal expenditures which are allowed as deductions by law—charitable contributions, interest paid,state-local income, general sales, property and gasoline taxes, medical and dental expenses above 3 percent of adjusted gross income, and casualty and theft losses above $100 for each lieu of these deductions, the taxpayer may use the standard deduction of 10 percent of adjusted gross income(with a minimum of $200 plus $100 for each exemption,and a maximum of $1000 for single persons and married persons filing joint returns and $500 for married couples filing separate returns). 应税收入是从调整过的总收入中制作两套扣除法计算而来的. 剩下的是法律允许扣除的个人支出--慈善捐款,所付利息,国有地方收入,一般销售 财产和汽油税, 高于调整后总收入3%的医疗及牙科服务费用, 伤亡和每次损失100美元以上的偷盗损失。代替上述扣减， 纳税人可使用10%调整后的总收入的标准扣除额 (最低200美元,加上每项豁免100美元,单身和夫妻联合备案的已婚人士每人最高1000美元，并返回500美元为已婚备案夫妻分开报税) . When the present standard deduction was first adopted in 1944, it was used by over 80 percent of the persons filing incomes have risen and deductible expenditures have increased,the percentage using the standard deduction has declined. In 1963, the standard deduction was still being used on million returns, or 56 percent of the million filed(Appendix Table C-6). But the amount of the standard deduction was small compared to home ownership, state-local taxes,and use of consumer credit, as well as the normal increase in expenditures that occurs as incomes rise. Total deductions reported on all 1963 returns amounted to $ billion; of this amount, $ billion were itemized deductions and $ billion were standard deduction. 现行标准扣除额首次在1944年应用时， 它被用于个人存档返还的80%以上.随着收入的增加和可扣除支出增加, 用于标准扣除额的比率也有所下降. 1963年标准扣除额仍被用于3580万的回报, 或6390万存档56% (附录表C 6 ) . 但征收的标准扣除额是比较小的，与国有、地方税,消费品信贷的使用, 以及随收入增加而不断增加的正常开支相比.1963年报告的总扣除额回到了592亿美元; 这一数额中, 有461亿美元详细说明了扣除项目,131亿美元为标准扣除额.

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