查询词典 bear a heavy burden

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

Firstly, a probe into the dual implications of burden of proof and the expurgation of its intrinsic meaning and result meaning is burden of proof in applied conditions of burden of proof .We should make a definition of applied conditions of burden of proof .The thesis makes a research into the internal structure of applied conditions of burden of proof so as to clearly show the triple contents of its internal structure. In addition, the thesis makes a probe into its regulating mechanism. It points out clearly that applied conditions of burden of proof must ensure the correct application and cautious application of burden of proof.

首先，通过对证明责任的双重含义进行考辨，廓清证明责任的两层含义中本质意义抑或结果意义乃是我所说的证明责任适用条件中的证明责任，对于证明责任适用条件的含义进行界定；继而，文章对证明责任适用条件的内部构造进行研究，指明其内部构造的三重内容；进而文章对证明责任适用条件的约束机制进行了探讨，明确指出，证明责任适用条件必须能够保障证明责任的正确适用与谨慎适用。

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企业所得税负担与企业规模的一般关系看，如果以直角坐标系的纵轴表示税负，横轴表示企业规模，那么随着企业规模的变大，三城市企业的税负曲线呈一个平躺着的S形状，即规模最小的企业税负较高，500到1，000万元企业的税负率最低，然后企业的税负率开始随规模的增加而提高，这种趋势一直延续到企业规模超过1亿元时达到最高点，待企业规模继续扩张到8亿元左右时，税负开始回落，并将低于原先超过1亿元时的水平。

In the second part, this article gives descriptions about the effects ofpresumptions on the Burden of Proof in detail in the civil law and common law. In thecivil law, as a special provision of Burden of Proof, the presumption of law make theburden of production and the Burden of Proof shift to the adversary. In the commonlaw, there is a difficult wok to make a choice between shifting the burden ofproduction and shifting both of the burden of production and the burden ofpersuasion.

第二部分，就两大法系中推定对举证责任产生什么样的影响分别作了论述，大陆法系认为法律推定是一种特殊的举证责任规范，它转移结果意义上的举证责任和行为意义上的举证责任；英美法系法律推定在推定是只转移提供证据的责任还是及转移提供证据的责任又转移说服责任之间徘徊。

Burden of proof in the trial may extend to the pretrial stage, imposing auxiliary burden of proof on investigators, extensive burden of proof on the defendant, and burden of proof on the criminal investigative agency in an accusatory investigation system. The relationship between the duty of prosecutors' being objective and their burden of proof should be well handled and burden of proof is subject to duty of being objective.

然而，文论虽多仍有概念模糊及适用不当的问题，而对审前程序中的证明责任、检察官证明责任与其客观义务的关系以及被害人在刑事公诉案件中的证明责任等直接影响制度构建与操作的问题，学界还缺乏注意与探讨，本文就这些问题作一试析，亦就教于学者与实务界人士。

The Bear still remember the first Cubs to the "Pig Caiguai" the message, later to the "mosquito","Onion Head" and then later "Crystal Love"; Cubs to the deepest memory is with us in the school bench Love to eat on the crystal, Bear phone suddenly sounded no access to Bear, Bear asked the reasons for the Bear Bear told the Cubs that year, is the point every day to remind the Bear - the birthday of the Cubs, the Cubs clearly see Bear on mobile phones The cake design, we in this romantic and moving in the beginning of our love - I Love the crystal.

还记得大熊最初发给小熊的&猪才怪&的短信，到后来的&蚊子&、&洋葱头&、再到后来&水晶之恋&；让小熊记忆最深的是我们一起在学校的长椅上吃水晶之恋，大熊的手机突然响起来大熊却没接，问大熊原因时大熊告诉小熊那是大熊订制的每天都会到点提醒大熊的-小熊的生日，小熊清楚的看到大熊手机上的蛋糕图样；我们就这样在浪漫和感动中开始了我们的恋爱-我的水晶之恋。

Based on the evaluation system, the plants whose relative remediation age was between 0~10 years were named as"Hyperaccumulator"and those between 10 ~ 50 years were named as"Accumulator".7 In the experiments six kinds of substrates were mixed with different solid wastes and the absorption and enrichment of plants on heavy metal Cd was studied. The results showed that relative remediation age was an ideal index to evaluate the capability of the phytoremediation on heavy metals, because it took into account more factors which affected the absorption evaluation effects than others, such as the heavy metal content and the biomass of the over-ground part of plants, the heavy metal content and the whole gross in substrates, harvesting frequency of plants and the environment standard of heavy metal. This made relative remediation age be suitable to the sorption capability evaluation of not only different plants on one heavy metal but also one plant on different heavy metals.8 It can be drawn from the relative remediation age of heavy metal Cd that the absorption capability of different plants was not same.

以相对修复年限为评价指标定义相对修复年限为0-10年的植物为"超富集植物"，10-50年的植物为"富集植物"。7在由不同废弃物按一定的比例混合配制的六种土地复垦基质上，系统地研究了几种植物对重金属镉的吸收和富集情况，结果表明，相对修复年限既适用于不同植物对同一种重金属元素的吸收能力的评价，又适用于同一植物对不同重金属元素的吸收能力的评价，是衡量重金属元素植物修复效果的理想指标。8从不同植物对同一基质重金属镉的吸收和富集能力看，不论是经过多年种植的基质，还是第一次种植的基质，小白菜和油菜都是相对理想的植物；而黑麦草、高羊茅和苜蓿的吸收效果并不理想。

Based on the evaluation system, the plants whose relative remediation age was between 0~10 years were named as"Hyperaccumulator"and those between 10 ~ 50 years were named as"Accumulator".7 In the experiments six kinds of substrates were mixed with different solid wastes and the absorption and enrichment of plants on heavy metal Cd was studied. The results showed that relative remediation age was an ideal index to evaluate the capability of the phytoremediation on heavy metals, because it took into account more factors which affected the absorption evaluation effects than others, such as the heavy metal content and the biomass of the over-ground part of plants, the heavy metal content and the whole gross in substrates, harvesting frequency of plants and the environment standard of heavy metal. This made relative remediation age be suitable to the sorption capability evaluation of not only different plants on one heavy metal but also one plant on different heavy metals.8 It can be drawn from the relative remediation age of heavy metal Cd that the absorption capability of different plants was not same.

以相对修复年限为评价指标定义相对修复年限为0-10年的植物为&超富集植物&，10-50年的植物为&富集植物&。7在由不同废弃物按一定的比例混合配制的六种土地复垦基质上，系统地研究了几种植物对重金属镉的吸收和富集情况，结果表明，相对修复年限既适用于不同植物对同一种重金属元素的吸收能力的评价，又适用于同一植物对不同重金属元素的吸收能力的评价，是衡量重金属元素植物修复效果的理想指标。8从不同植物对同一基质重金属镉的吸收和富集能力看，不论是经过多年种植的基质，还是第一次种植的基质，小白菜和油菜都是相对理想的植物；而黑麦草、高羊茅和苜蓿的吸收效果并不理想。

Results show that, following the leaching time extending, the leaching concentrations of heavy metals and lixiviate toxicity of heavy metals increase in the fly ash. When the ratio of liquid and solid add, the leaching concentrations of heavy metals obviously become big, and the Cd's leaching concentration is the biggest, when the ratio of liquid and solid is 90, the Cd's leaching ratio exceed the percent of 70. At the time pH is about 7, the leaching concentrations of heavy metals are the lowest. When the grain size is the bigger or little, the leaching concentrations of heavy metals are lower, however when the grain size is 250-900 μm, the concentrations are higher. After fly ash melt in the high temperature, the lixiviate toxicity of heavy metals greatly reduce, which explains that the effect of melting on heavy metals' stabilization is very good.

结果表明，随着浸出时间的增加，飞灰绝大部分重金属的浸出浓度增高，浸出毒性增强；液固比增加，大部分重金属的浸出率大大提高，其中重金属Cd的浸出率最大，在液固比为90时，飞灰中的Cd的浸出率达到70%以上；pH为中性左右的时候，医疗垃圾飞灰中的大部分重金属的浸出液浓度最低；颗粒尺寸在较大或者较小时，医疗垃圾飞灰中的大部分重金属浸出浓度较小，大部分重金属在颗粒尺寸250～900 μm时，重金属的浸出浓度较高；飞灰高温熔融后，重金属的浸出毒性大大降低，说明熔融对重金属有很好的固化效果。

Third,the paper sets up a mathematical model for indirect tax shifting through algebraic method, it concludes a general rule on indirect tax shifting from VAT payers to others, the buyers only takes the full tax burden when there isn't any demand elasticity or full supply elasticity, and the sellers only takes the full tax burden when there is full supply elasticity or no demand elasticity, sellers and buyers share the tax burden respectively, the tax share amount has a straight line dependence to the commodity demand or supply elasticity, the proportion of indirect tax burden of sellers equal to the proportion between demand elasticity and the sum of demand and supply elasticity.

第三，本文用代数推理的办法推导出测算间接税税负转嫁的代数模型，从而得出增值税纳税人间接税税负转嫁的一般规律：销售者和购买者各自负担部分税负，其负担的份额取决于商品供求弹性的对比关系，销售者负担的间接税税负比例等于需求弹性系数占供求弹性系数之和的比例。

According to my definition, the Manchurian Candidate is an experimentally created dissociative identity disorder that meets the following four criteria

根据我的定义，满州候选人是一个创造分离身份混乱的实验，它符合下述的4条标准

I'd be chuffed to play at a World Cup, but I have many years ahead of me in the game so I hope to have more opportunities.

我会chuffed发挥在世界杯，但我有很多年的比赛在我前面，所以我希望有更多的机会。