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Ad valorem duties on imported goods.Thus, an ad valorem tariff of 15 per-cent on television sets would come to $ 15 on a set that costs $ 100 to import and would come to $ 30 on a set that costs $ 200 to import .

因此,如对电视机征收is%的从价关税,若一台电视机的进口价为100美元,征收15美元的关税;若一台电视机的进口价为200美元,则征收30美元的关税。

This section first describes the framework of the Chinese land acquisition procedures under Land Law and City House Removing Regulation, then analyses the practical problems existing in the land acquisition process in China.

本部分首先从我国土地管理法和城市房屋拆迁条例出发,论述了我国土地征收程序的基本制度,然后又分析了我国土地征收程序中存在的实际问题,为提出完善我国土地征收程序的思路做了必要的铺垫。

Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

美国在1916年开始征收不动产税,英国的遗产税紧随其后,它可以追溯到1964年征收的遗嘱税,在1894年已有现代雏形,从1986年开始,虽然与继承税没有什么相似之处,但大家仍常将二者搞混,比如说美国的不动产税,征收所有遗产中的一部分作为抵押品,而不是对接收遗产的个人受益者征税。

The result includes that the defects of current distribution plan of compensation for land acquisition has been analyzed based on the confirmation as property rights for the land operation rights contracted by other non-mainstream modes. It also includes the theoretical basis and calculation methods of proper economic compensation provided by land owners for the land users in a land contract due to the contract termination caused by land acquisition, which takes an acquisition of a grapery in the suburban area of Tianjin City as an example.

研究结果:在确认其他方式承包的土地经营权为物权的基础上,分析了土地征收补偿现有分配方案的缺陷,以天津市郊区某葡萄园被征收为例,探讨了由于土地征收导致承包合同终止后,土地发包方给予承包方适当经济补偿的理论依据和测算方法。

At first, I analyze and evaluate various viewpoints about land expropriation compensation, point out that land expropriation compensation is a complicate project, it should be based on special sacrifice theory, ground rent theory and land efficiency theory.

首先,笔者对土地征收补偿理论基础存在的各种观点进行了分析和评价,指出土地征收补偿是一项复杂的工程,应该是特别牺牲理论、地租理论和土地效用理论共同支撑土地征收补偿制度。

At present,the problem of land requisition is mainly in the following aspects: land requisition was too broad in scope;the deficiency of compensation payment;the monotonousness of arranging farmers after their land being take over;the inappropriateness in the allocation of land requisition Payment.

本文在土地征收理论基础之上,分析了我国土地征收制度的现状,提出了土地征收中存在的问题,并剖析了产生这些问题的根本原因;通过对我国陕西省和山东省较发达的开发区征地实践研究以及国外征地经验借鉴,提出了建立符合中国社会主义市场经济的征地制度的合理化建议。

In response, the representative of China noted that there were three major types of taxes levied on products and services: VAT levied on goods and services for processing, maintenance and assembling; the Consumption Tax on some selected consumer products; and the Business Tax on providing services, transferring intangible assets and selling real estate.

对此,中国代表指出,对产品和服务征收的税主要有3种:对货物和加工、修理和装配服务征收的增值税;对一些消费品征收的消费税;及对提供服务、转让无形资产和销售不动产征收的营业税。

I put forward some new ideas in the article, that is, I go deep into concept of land levy and give a scientific definition;on the base of contrast of ancient and modern, Chinese and foreign land levy, I deeply analyse the causes of formation of present questions; the most important is that I advance concrete reformational measures.

本文的创新之处在于对土地征收的概念进行了深入的剖析,科学界定出土地征收的内涵;在对古今中外征收制度比较对照的基础上,深刻分析了我国目前征地问题的成因;认为我国必须立足国情,革新理念,汲取经验,集体土地使用权自由流转的法制化、严格规范征收权的行使、给予合理的补偿等是改革的关键。

There is close relationshipbetween the problem of dissimilation and expropriating validity.

农地征收的异化问题与农地征收合法性之间存在着密切的联系,农地征收异化本质上是农地征收丧失其合法性。

The paper illustrates the problem from the angle of the expropriating procedures in the land-expropriating system, expounding the concerning procedures in the process of land expropriation from four parts. And based on the existing laws and regulations, the hypotheses have been put forward on the process of land expropriation and the improvement on the systems concerned.

本文从土地征收制度中的征收程序部分这一角度作为切入点,通过四个部分阐述了土地征收的过程中所涉及的程序的相关问题,并在现有法律法规的基础之上对土地征收程序及相关制度的完善予以设想。

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