查询词典 burden

On the basis of thorough introspectionof the popular viewpoints of "The claimer should give evidenceand"the shifting of burden of proof"among Chinese scholars,Iput forward my humble view of the standard of the share of burden ofproof,among which that"the civilcode enactment should consider theshare of burden of proof is alegislative proposal.

第十章是关于我国证明责任分配标准理论的反思与完善。在对我国学术界流行的"谁主张、谁举证"和"举证责任倒置"的观点进行全面反省的基础上，提出了建立与完善我国证明责任分配标准理论的拙见，其中"民法典的制定应考虑证明责任分配"属于立法建议。

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 1950 the ferrous burden composition consisted of 20% sinter and 80% lump ores and others.

在1950年，ferrous burden的组成包括20%烧结，成块矿石及其他占80%。

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。

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。

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。

The British Empire, according to the entire field of post-colonial studies, was built on the racism and condescension of the White Man's Burden.

根据所有对后殖民地时代的研究，大英帝国是建立在种族歧视和白人恩赐的基础上，即所谓"白人的负担"( White Man's Burden)。

The burden of proof;The legal burden of proof;The burden of adducing evidence;The legal burden of proof;the accused;The prosecution

证明责任；举证责任；证明的法定责任；被告人；控方

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。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。