形式上

The substance of tax is non-consideration debt in the public law. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes. While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

税在形式上直观表现为纳税人的财产向政府的无偿转移和让渡，既然税是对私人财产权的一种"剥夺"，"为何要课征税收，其正当根据是什么，这是在税收的历史上，很早就一直阐述的问题"〔1」(P15)对税收关系表象下的税之本质，恰恰是论证国家为何要课税，国民为何要纳税等税之存在的正当性、合理性和必然性的首要问题。

Morphology of small drainage basin is in principle the same as general basins,disregarding its scale.

通过流域特征量的统计，我们看到，与一般流域相比，泥石流小流域的特征参数之间的关系形式上相同，而在数值上不同，这从一个方面肯定了流域演化存在着普遍规律，同时也证明泥石流是流域演化历史的"特殊一幕"。

Its material experienced several phrase such as pottery, porcelain, lacquer, silver and so on. From the angle of function and form, the bowls' caliber and height all meet the easterner's needs.

从材质上讲，它经历了陶器、瓷器、漆器和银器等几个演化阶段；从功能和形式上讲，碗的口径和高度大小均满足东方人对碗的使用要求。

The additional score guidance of instrument usage was put forward firstly in 2001 and quantitative index was constituted in grade rule of international eurythmics in 2003. The new idea of grade reflects the re-understanding of the development of instrument in eurythmics.

在艺术体操的发展史上，2001年国际艺术体操评分规则中首次提出了对器械运用加分的导向，接下来2003年版规则又对器械加分动作全面、系统、分门别类的制定出了加分的量化指标，这一新的评分理念，打破了以往只在形式上呼吁要加大器械运用的难度而无法体现加分量化的客观依据的评分局面。

With feudality's ending and the transition to democracy, the period from the late Qing to the early times of Minguo is a especially special phase in the Chinese modern history.

晚清民初的几十年是中国近代史上极为特殊的时期。数千年沿袭的封建制度终于走向穷途，形式上被一种新的民主政体所代替，但是积袭在人们头脑中封建陈腐的思想却不是一朝一夕既能摆脱的。

Creative main part and the openness because of network literature symbolism and the fictitiousness of role conversion as well as text, make language, feelings and the content of network novel and it is nominal present maximum advantage, is at the same time a kind of emergent novelty, it also has certain defect on creative motivation, sesthetic psychology as well as sesthetic orientaton.

由于网络文学的开放性，创作主体的角色转换以及文本的虚拟性、符号化，使网络小说的内容、情感、语言及其形式上都呈现出极大的优势，同时作为1种新生事物，它在创作动机、审美心理以及审美取向上也存在1定的缺陷。

Aiming at the formalism trend existed in the field of ideological and political education;this paper puts forward taking formlessness as the pursuit direction and highest extent.

在一些人的传统观念和思维习惯中，思想政治教育的创新就是形式上的花样翻新，导致思想政治教育在一定程度上形式主义盛行。

What it highlighted a fruiter already is new, strange, special, reveal the metrical beauty that gave contemporary orchard and natural beauty again, no matter be on formally or meaning,exceed general orchard and park far.

它既突出了果树的新、奇、特，又展示出了现代果园的韵律美和自然美，无论在形式上还是意义上都远远超过一般的果园和公园。

" Present perfect tense in form but future perfect tense in meaning."

形式上是现在完成时态，但意义上是将来完成时态

The second part reflects the main characters of the geomancy by the development of geomancy.

第二部分主要从风水术的整个发展过程来讨论了唐五代宋初时期风水术在理论上和形式上成熟和完善的主要特点。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。