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According to the Circular, there are three conditions under which the donor and the donee of the real estate endowed as gift may be exempted from individual income tax: where the owner of the real estate donates the ownership for no consideration to his or her spouse, parents, offspring, paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren or siblings; where the owner of the real estate donates the ownership for no consideration to the person who is under the direct obligation to take care of or support the owner; where the ownership of the real estate, following its owner's demise, is transferred to the legal heir by operation of law or to the legatee or donee under the will.

根据《通知》，房屋产权无偿赠与的当事双方免征个人所得税的三种情况包括：（1）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（2）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（3）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。

Researching the connotation of the concepts of real estate brokerage and brokers requires understanding the real estate practice and the Civil Law tradition in China, international tradition, and the definition of mediacy and agency in Civil Law Rule and Contract Law (1999) in China, etc. The proposed real estate brokerage regulation is designed to establish business behaviors to gain client's trust, to help real estate trading as mediators and proxies, and to receive payment in exchange.

房地产经纪业属于特殊行业，其概念与普通经纪概念不同，分析房地产经纪的内涵要从我国房地产经纪业实际和有利于规范管理房地产经纪业的角度出发，要考虑到我国大陆法传统以及与国际惯例相衔接等多种因素，并根据我国《民法通则》和1999年新生效的《中华人民共和国合同法》对代理、居间行为范围所作出的明确界定，对我国房地产经纪的内涵进行约定，具体可以将房地产经纪表述为：接受委托人的委托，通过居间、代理行为促成他人房地产交易，并收取佣金的经营行为。

Conversely, a point P to the right of the origin, whose distance from the origin is d units, shall have as its corresponding real number the positive real number d and, similarly, if Q is a point d units to the left of the origin , then Q shall have as its corresponding real number the negative real number –d.

Conversely，在起源右边的点P，从起源的距离是d单位，将有作为它对应的实数正面实数d和，同样地，如果Q是点d单位在起源左边，然后Q将有作为它对应的实数消极实数–d。

JingPing Zheng, press spokesman of State Statistics Bureau, says that in the first half of the year the nation issues a series of policies to standardize development of real estate, which are mainly a series of measures focusing on the too much rise of the price of real estate in some cities," the focal point is not to suppress the development of real estate, but to impel the real estate to develop healthily ".

国家统计局新闻发言人郑京平表示，国家上半年出台的有关规范房地产开发的一系列政策，主要是针对部分城市房地产价格上涨过快所采取的一系列措施，"重点并不是要抑制房地产业的发展，而是想促使房地产业健康地发展"。

Our real estate market is the root cause of the real estate enterprises and local government and the bank at various levels, the problem of the government, we sign the effect is not ideal, because no root, therefore, it is necessary for the real estate market, make profound structural reform can adapt to the market development of enterprise, this will make rules of real estate industry development

我们的房地产市场的根源是房地产企业、地方政府和银行的问题，目前种种层面上的迹象反映，我们的政府救市效果不理想，就是因为根源的问题没有触动，所以，对房地产市场有必要进行深刻地结构性改革，使企业能够适应市场发展的规则，这样才会使房地产行业正常发展

Issued by the State Council on promoting the sustained and healthy development of the real estate market The circular called on all localities to strengthen the real estate market statistics, improve the national real estate market information system, and establish a sound early warning and forecasting system, which the real estate market.

根据国务院发布的关于促进房地产市场持续健康发展的通知要求，各地要加强房地产市场统计工作，完善全国房地产市场信息系统，建立健全房地产市场预警预报体系。

In this case, if the Renminbi revaluation, the hot money has the possibility to eject completely in the top digit hand's in real estate, by now the real estate price will be defeated in the top digit movement's risk, entire real estate recession in price is inevitable, possibly transforms massively with the real estate related loan as the bad debt and the bad assets.

在这种情况下，如果人民币升值，热钱完全有可能在高位将手中的房产抛出，这时房地产价格在高位运行的风险将被击破，整个房地产价格下跌不可避免，大量与房地产有关的贷款可能转化为呆账与不良资产。

It can be inferred, unsalable or vacant Housing Housing is mainly low-grade real estate, luxury real estate continuing popularity, supported by continuous development of the real estate industry, real estate market overheating problem is a structural contradiction.

可以推断，滞销房或空置房主要是低档房地产，豪华房地产继续普及的支持下，不断发展的房地产业，房地产市场过热的问题是一个结构性矛盾。

With researching the characteristics of producing and developing real-estate production, using ecumenic theories of marking and stratagem management, the paper compares real-estate housing project's marking stratagem with industry project. Then it researches and constitutes program of real-estate housing project's marking stratagem management adapting to real-estate's characteristics. The paper also analyses every process of the program and compares them with ecumenic marketing stratagem management.

本课题从对房地产产品制造和产品开发的特殊性研究出发，结合一般的市场营销和战略管理的理论，比较房地产住宅项目的营销战略和一般制造业项目的营销战略的区别，研究和建立适应房地产特殊性的房地产住宅项目营销战略管理的科学、规范的过程，并且分析了房地产住宅项目营销战略管理过程中的每一个环节，比较其和一般营销战略管理过程各环节的特殊性。

Real-estate project is the linchpin of a real-estate enterprise. Marking is a all-around activity. Because real-estate has many characteristics compare with ecumenic industry, real-estate project's emphasis is marketing, not sale.

房地产项目是房地产开发企业运作的关键，对于市场营销活动这样一种综合性的职能活动，由于房地产行业和一般的制造业相比有很多的特殊性，可以说房地产是重在营而不在销。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。