• 1. penalty coefficient: 补偿系数
• 2. Smoothness penalty coefficient: 平滑罚因子
• 3. penalty quadratic mark coefficient: 惩罚二次评分系数

• 1.Using analysis of elasticity, we derive that, when the penalty coefficient is fixed, the daily penalty rate for late tax payment should be lowered.
  利用弹性分析理论得到当偷税罚款系数一定时，税款滞纳金每日征收率应适当下调；
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• 2.Three main factors are discussed in detail: deformation of finite element mesh and remeshing, incremental step length, penalty coefficient. Moreover the control ways are provided.
  分析讨论了影响材料体积变化的三个主要因素：有限元网格变形及网格重划、增量步长、惩罚因子，并给出了相应的控制方法。
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• 3.It gives a definite method of penalty coefficient and contributes workable theoretical grounds to the policy decision departments for defining reasonable penalty coefficient preventing tax evasion.
  具体指出罚款系数的确定方法，为税务决策部门针对偷骗税行为制定合理的罚款系数提供了可操作的理论依据。
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