基于改进模糊聚类算法的路面裂纹图像分割

文章立足于结构性减税背景，阐述商品税、财产税与所得税的经济效应，考察我国税制结构调整对居民消费支出的影响。固定效应下运用系统GMM估计方法实证检验税制结构对居民消费的作用方向及实际效果，并分析居民消费的空间自相关性及税制结构的空间外溢性。研究表明，商品税和财产税调整的替代作用正向刺激了居民提高当期消费，所得税调整并未改变收入效应挤出居民消费的事实，而居民消费在相邻省份间存在高度空间正向自相关，同时商品税、财产税改革措施能够外溢至邻省刺激消费支出。

Study on Pavement Crack Image Segmentation Based on Improved KFCM Algorithm

This paper, based on the context of tax structural deduction, explains the economic effect, principle of commodity tax, income tax and property tax, and examines the impact of tax structure and residents'' consumption. At first, we establishes a dynamic panel data model under fixed effects, uses the GMM estimation method to empirically test the influence direction and actual effects of tax structure and residents'' consumption, and take advantage of the spatial panel data model to analyses the spatial relevance of residents'' consumption and spatial overflow of tax structure. The results show that the substitution effect of commodity tax and property tax positively stimulate the immediate consumption, instead income tax doesn''t change the fact of the income effect squeezing out the residents'' consumption. There exists a highly positively spatial relevance of residents'' consumption between neighboring provinces, and meanwhile the reform measures of commodity tax and property tax will stimulate the neighboring provinces'' consumption through overflow effects.