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Punitive compensation is not only to have compensatory effect but also to have preventive and punitive effects.

惩罚性赔偿不仅具有补偿的功能,而且同时具有制裁和预防的功能

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新:(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够;(2)认为制度创新是推动发达国家所得税从弱到强的主要原因,提出我国税种结构优化需要在制度上大胆创新;(3)提出根据各个税种的特性,流转税和所得税的主要功能应有所分工;(4)流转税和所得税的改革应双管齐下,以渐进的方式改革流转税,以突变的方式改革所得税,分工协作,优势互补;(5)提出税收的主要功能是筹集收入,税收在征收环节在促进结果公平方面效果甚微,税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新:(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够;(2)认为制度创新是推动发达国家所得税从弱到强的主要原因,提出我国税种结构优化需要在制度上大胆创新;(3)提出根据各个税种的特性,流转税和所得税的主要功能应有所分工;(4)流转税和所得税的改革应双管齐下,以渐进的方式改革流转税,以突变的方式改革所得税,分工协作,优势互补;(5)提出税收的主要功能是筹集收入,税收在征收环节在促进结果公平方面效果甚微,税收在支出环节更能有效促进结果公平。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后,本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察,提出优化我国税种收入结构的方向是建立双主体税种结构,总体思路是在稳定流转税收入的情况下,增加所得税的规模及在税收收入中的比重,以动态的方式改善商品流转税和所得税的相对比例,改变我国税种收入结构失衡、税制功能扭曲的现状,构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后,本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察,提出优化我国税种收入结构的方向是建立双主体税种结构,总体思路是在稳定流转税收入的情况下,增加所得税的规模及在税收收入中的比重,以动态的方式改善商品流转税和所得税的相对比例,改变我国税种收入结构失衡、税制功能扭曲的现状,构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

The four major Dao bodies are complementary in function, and their relationship is that associations operate on the basis of the information and logistic systems, information and logistic systems provide the functional conditions for the natural operation of associations, and the awakening culture provides the intelligent conditions for the natural operation of associations.

四大道体具有功能互补的性质,相互之间的关系是:协会组织在信流系统和物流系统的基础上运行,信流系统和物流系统为协会组织提供自然运行的功能条件,觉醒文化为协会组织提供自然运行的智能条件。

Forms management is a complementary module, basically all the other modules are likely to use big its functions, it is primarily to achieve a custom form templates, forms, storage, printing and other functions.

表单管理是一个辅助性模块,基本上在其他所有模块都有可能用大它的功能,它主要是实现表单模板的定制,表单的存储,打印等功能

Right now the priority for the future is to radically change the core of OE, to eliminate the instability of the programming (that is especially evident in 3.10) and to gain some more space for the ram. But this probably will take several versions before it is finishing, due to the complexness of the process.

似乎这次v3.30 OE自制系统将会没有携带新功能出现的主要问题是出现在硬件设计上,如果加入新功能可能将从根本上改变OE核心,这样可以增加系统的稳定性,这些都需要更多FLASH空间的。

Then, Military Plotting Component-ComPlot is realized, and a sample is quoted, by which all functions of ComPlot are proved.

并以ActiveX技术为基础,实现了军事标图组件ComPlot的各项功能,并通过应用实例验证了该组件的各项功能

After deeply analyzing the universally composable security, we defined the level of different ideal functionalities for the same cryptographic task, and pointed out the rationality in defining the levels of ideal functionalities.

针对以上问题,在对任意组合安全理论进行深入分析后,本文给出了同一密码原语不同理想功能之间安全等级的定义,并说明了这种定义的合理性,从而刻画了同一密码原语的不同理想功能之间的关系。

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But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊!不用提了。提到肉,真是糟透了。

Tristan, I have nowhere to send this letter and no reason to believe you wish to receive it.

Tristan ,我不知道把这信寄到哪里,也不知道你是否想收到它。