制度上的

Based on analyzing the effects of realizing the tax priority in the liquidation procedure and the system of tax lien in America, the thesis provides a brand new consideration on combining the system of tax priority with the system of lien in the civil law. After the procedure of bankruptcy, there are some problems remained after the disappearance of the enterprises.

在破产清偿过程中，针对税收优先权在实现过程中的内、外效力进行具体分析，本文的创新之处在于通过对美国"租税留置权"制度的借鉴为完善税收优先权与民法上的留置权制度竞合问题提出全新的设计思路。

This article elaborates the meaning and legal nature of Stock Option, analyzes the legal obstacles of carrying out Stock Option in china. Combined with our practices on trial, this article deals with some related issues on carrying out Stock Option. In conclusion, Chinese Company Law and Securities Law should be revised to solve the problem of stock sources and the encash of stock interests and so on. The special legal system of stock options should be established. Tax law should be revised to make the manager benefit from it.

本文阐释了股票期权之内涵、法律特征，分析了我国施行经理股票期权之法律障碍，结合我国试行之实践，对股票期权实施上如何完善的相关问题进行阐述：包括修改《公司法》及《证券法》的相关内容，以解决推行股票期权制度所需的股票来源及解决股票期权制度实施的收益兑现机制等问题；修改《劳动法》，确认股票期权是经理人员薪酬体系中的一部分；制定专门规范，构建股票期权法律体系。

The code is divided in to four books,namely, person, property,obligation and general provisions, which is one attempt to deal with the institutions of Common Law by the method of organizing the legal materials of Continental Law system,andit has some special characteristics both in the macrosco pical structure and in the concrete in stitutions.

该法典*案分为人、财产、债和一般规定四编，是用大陆法系的组织法律材料的方法整合普通法制度的一次尝试，在法典的宏观结构和具体制度上都具有一些特色。

The code is divided in to four books,namely, person, property,obligation and general provisions, which is one attempt to deal with the institutions of Common Law by the method of organizing the legal materials of Continental Law system,andit has some special characteristics both in the macrosco pical structure and in the concrete in stitutions.

该法典草案分为人、财产、债和一般规定四编，是用大陆法系的组织法律材料的方法整合普通法制度的一次尝试，在法典的宏观结构和具体制度上都具有一些特色。

The code is divided in to four books,namely, person, property,obligation and general provisions, which is one attempt to deal with the institutions of Common Law by the method of organizing the legal materials of Continental Law system,andit has some special characteristics both in the macrosco pical structure and in the concrete in stitutions.

该法典草案分为人、财产、债和一般规定四编，是用大陆法系的组织材料的方法整合普通法制度的一次尝试，在法典的宏观结构和具体制度上都具有一些特色。

The system of POBS this article discussed is the concept in the narrow sense,which is only restricted in the relation between the employer and the employee.

本文所讨论的劳动者的竞业禁止制度是狭义上的竞业禁止制度，而且仅限于雇佣关系中的雇主与雇员之间的竞业禁止关系。

Firstly,we shouldcomplete the means of invistigating and collecting evidences by the party in order tostrengthen the right of the party to collect evidences from the other side or a thirdparty,and complete our evidence exchange system.Secondly,we should weaken theright of the court to invistigate evidences and strictly limit the range of the evidencesto be collected by the court positively.Thirdly,judges guide correctly.

首先，要完善当事人调查收集证据的手段，从制度上强化当事人向对方或者第三方收集证据的权利并进一步完善我国的证据交换制度；其次，弱化法院依职权调查收集证据，严格限定法院主动收集证据的范围；再次，法官正确行使释明权。

Some countermeasures andsuggestions are then proposed on how to restructure China'sregulatory environment under an open-market situation.

本文从政府对旅行社业的宏观干预与微观规制、监管体系与运作机制等方面对中外旅行社发展的制度环境进行了系统的比较研究，并在此基础上对市场开放条件下中国旅行社制度环境的建设提出了对策与建议。

We lack of consummate social credit system at present, property right system of commercial bank isn't clear, and haven't form an advanced and scientific managing mechanism and the cost marrying again of economy system shunt, which lead to a biggish distance of the risk managing level between our state commercial banks and the international advanced, also a biggish warp of understand.

由于我国目前缺乏完善的社会信用体系、商业银行产权制度不明晰、尚未形成先进科学的经营管理机制以及经济制度转轨的成本转嫁，导致我国国有商业银行风险管理水平与国际先进的风险管理水平有较大的差距，在认识上也存在很大偏差。

The system of acquirement by good faith which is taking unauthorized disposition as premise is an important system in the Law of Reality, its setting aim is to stick up for the dynamic safety of property bargaining, and harmonize balance the interest relationship between the real property people and the 3rd person.

以无权处分为前提的善意取得制度是物权法上的一项重要制度，其设立的宗旨在于维护物权交易的动态安全，并协调与平衡真实物权人与第三人之间的利益关系。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。