制度上的

Have brought forward some idea of perfect our country system of refunding taxes on exported goods here on the basis: Abiding by international common practice , starting with to reforming mechanism, brings export tax refund into duty on value added routine administration , makes button tax , refund of duty integration collect tax , duty-free , supports, realize the outlet goods ultimately zero tax rates, compete on international market impartially.

在此基础上，提出了完善我国出口退税制度的一些想法：遵循国际惯例，从改革机制入手，把出口退税纳入增值税常规管理，使征税、免税、抵扣税、退税一体化，最终实现出口货物零税率，在国际市场上公平竞争。〔关键词〕出口退税；国际惯例；机制，零税率；增值，退税率

1 Permanent Differences (The Part That Are Not Included in the Temporary Differences) Permanent differences can be divided into four categories according to their causes and characters:(1) Tax-free income, such as interest earnings of Treasury bill State Tax 2000 No.

改革过的会计制度被收养的多数原则-导向的国际标准与加强在原则上强调更多的约束在那之上经验国际会计标准，而且减少多数旧的工业会计制度的以规则为基础的会计标准。

At the same time, this paper believes that the communist society wouldnt be an unrealizable dream with the institution perfecting and the reducing difference between the goals of individual and society.

在证明新的企业规模函数的合理性的基础上，论文利用这一函数解释企业的变迁，说明制度的完善将降低交易费用，提高社会活动的效率，并且认为随着制度的完善、个人目标和社会目标的趋同，共产主义社会并非是遥不可及的梦想。

To guarantee the defending lawyer"s access to the prosecutor"s evidence, many other countries that have transferred from inquisitorial model to accusatorial model have set up this regulation, even in the traditionally civil law system countries such as Italy and Japan etc.

英美建立的这一制度影响是巨大而深远的，那些在诉讼结构上从传统的纠问式转为对抗式的国家，在摒弃卷宗移送式的起诉方式的同时，都建立了证据开示制度，以保障被告人不因控辩双方对抗性的增强而无法获得并利用检察官证据材料的机会。

Acknowledging unpremeditated coprincipal is bound to cause drastic impact on the traditional joint crime system. Although opposing negligent coprincipal can preserve "legality" of the traditional joint crime system, a considerable portion of criminal liabilities caused by joint negligence cannot be reasonably explained under the seemingly perfect system.

肯定过失共同正犯，必然会对传统的共同犯罪制度造成极大的冲击；否定过失共同正犯，固然能够维护传统共同犯罪制度的&合法性&，但是相当一部分由于共同过失导致的犯罪现象却无法在这种看似完备的体系内得到合理的诠释，试图在理论上为追究共同过失行为人的刑事责任奠定充足的根据，更显得捉襟见肘。

And the suggestion is that this system needs to be newly constructed from the following aspects: Firstly, immigration right must be added into the Constitution to guarantee the legal basis on what the rights of immigration system established; Secondly, the formulation of a unified China immigration laws change the current unified legal system; Thirdly, improve relief measures of the rights of immigration both from the public and private aspects; Fourthly, to establish a new unified border security inspection department for private business, to optimize the original setup of the department and to recon figurate the powers and rights; Fifthly, the restrictions on the discretion of the executive and administrative areas, stress the right immigration's central authority attribution All in all, the text begins with the basic contents of human rights of immigration, bases itself on the theoretical framework of human rights, adopts a historical point of view and vertical and horizontal comparative study methods, fully inspects and discusses other countries and regions'immigration system, critically scrutinizes the immigration-related regulations in China's the immigration system, and tries to build a immigration system theory and practice system that complies with China's practical circumstances by using constructive thinking and facilitates actual operation.

总而言之，该文从通行权作为人权的基本内容出发，以人权为理论框架背景，立足于历史角度，采用纵向和横向比较研究的方法，在充分考察和讨论其他国家和地区出入境通行权制度的基础上，批判性的看待中国现在的出入境制度中关于出入境通行权的相关规定，并试图以建设性的思维试图构建起符合中国国情的出入境通行权的理论体系和实践体系，便于实践操作。

By the means of comparison,historic analysis and economic analysis,this thesis renders a comprehensive analysis of the realization of hypotheca in respect of its prerequisites,concrete ways such as auction,sales and foreclosure,and its current situation. Furthermore,a few constructive recommendation to improve the existing system are put forward in order to promote the establishment of a strict and highly- efficient realization system of hypotheca.

文章运用了比较法学方法、历史分析的方法、经济分析方法，对抵押权实现的前提条件、抵押权实现的具体方式（如强制拍卖、抵押物的变卖与折价）以及我国的现状作了全面探讨，并在此基础上，对完善现有的抵押权实现制度提出了若干建议，旨在促进严密、高效的抵押权实现制度的建立。

The research result shows, up to the Commercial Revolution in Europe, there had been "individualist" and "collectivist" cultural tradition in Genoa and Maghribi traders, and this two different cultural traditions had produced deep and lasting influences for the selection of economic institutions, political system and economic development, and decided their a long institutional changes locus and economic development road greatly.

研究结果表明，到中世纪的欧洲&商业革命&时期，热那亚和马格里布已经分别形成了个人主义和集体主义的文化传统，而这两种不同的文化传统对两个社会经济、政治制度的选择和社会经济发展产生了深刻而持久的影响，并在很大程度上决定了它们的长期制度变迁轨迹和社会经济发展道路。

Thus this paper will firstly describe the basic concept of exercising the recission right——the law recission and the recission right; then introduce the occurrence reason of the recission right detailedly, and the procedure and effect of exercising the recission right, and so on; finally ,this paper puts more emphases on the improvement of exercising the recission right system.

基此，本文首先对合同解除权行使的基础概念——合同解除及解除权进行了阐述；随后比较详细的介绍了合同解除权的发生原因，合同解除权行使的程序，合同解除权行使的法律效果等合同解除权行使制度的相关问题；最后，文章将重心放在我国合同解除权行使制度的改进上。

And that is in order to discover the operation mechanism of .......Keywords:Recission Right of Contract; Rrising Reasons; Exercise Effect; Exercise Procedures; Improvement

基此，本文首先对合同解除权行使的基础概念——合同解除及解除权进行了阐述；随后比较详细的介绍了合同解除权的发生原因，合同解除权行使的程序，合同解除权行使的法律效果等合同解除权行使制度的相关问题；最后，文章将重心放在我国合同解除权行使制度的改进上。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。