征收

He also suggested that the government should impose such tax/duties which should be leviable and paid by one and all at the first point along with the customs duty or at the stage of production without any exemption at all.

他还建议，政府即使要征收消费税，税额也应该定得比较现实，而且应该在征收关税的同时一次性收取，或在生产阶段进行征收，不做任何免除。

America introduced its federal estate tax in 1916. Britain's death duty goes back further. Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced. Since 1986 it has confusingly been called inheritance tax although it is nothing of the sort. 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。

However, with regard to recent legislations of China, due to backgrounds of legislating, the theories and research about land expropriation which are not complete and irruptive, there are many problems exist in our country's land expropriation legislations.

但是，就我国现有的相关立法来看，由于受其制定法律的背景的限制，以及我国对于土地征收制度相关理论的认识不够全面，再加之对土地征收制度本身的探讨也不深入，使得我国土地征收立法存在诸多的问题。

Further,the problems arising in practical land acquisition in China while adjudging whether it is for public welfare are also observed here.Based on a reference to relevant foreign laws and the experience of land acquisition in China,proposals are also put forward as to further disclosure of information,establishment of the procedures of hearing,reconsideration and review,improvement of openness and supervision,etc.

我国土地征收实践中公共利益认定中存在的若干问题，我们应借鉴其他国家的土地征收相关立法，总结我国土地征收实践，有针对性地提出采取如下措施：扩大信息公开范围，建立听证、复议和复审程序、公开程序和监督程序。

A correct understanding to their differences is of great realistic significance in making scientific levying procedures different from those of commandeering, ensuring the levied to have proper in-advance compensation, and the realization of social fairness and justice.

正确把握征收与征用的异同，对于制定不同于征用的科学的征收程序、对于被征收人获得足额的事先补偿、对于社会公平正义的实现具有积极的现实意义。

Article 78 Approving the occupation of land without the power of approval, beyond the term of reference, or not according to the purposes defined in the general plans for the utilization of land or approving the occupation or expropriating of land in violation of the legal procedures, the documents of approval shall be invalid and the persons in charge and personnel directly responsible for illegal expropriation or use of land shall be given administrative punishments.

第七十八条无权批准征收、使用土地的单位或者个人非法批准占用土地的，超越批准权限非法批准占用土地的，不按照土地利用总体规划确定的用途批准用地的，或者违反法律规定的程序批准占用、征收土地的，其批准文件无效，对非法批准征收、使用土地的直接负责的主管人员和其他直接责任人员，依法给予行政处分；构成犯罪的，依法追究刑事责任。

This text will analyses the focal point in legal principle that land expropriation is applicable to, in the hope of expounding the basic problem, in order to perfect the system of land expropriation of our country, accelerate administrations expropriating and legislating to offer certain inspiration, deficiency in remedying in certain meaning.

本文将重点在土地征收适用的法律原则方面进行分析，以期阐明基本问题，为完善我国土地征收制度，加快行政征收立法提供一定的启发，在一定意义上弥补这方面的不足。

1 The decision whether or not to impose an anti dumping duty in cases where all requirements for the imposition have been fulfilled, and the decision whether the amount of the anti dumping duty to be imposed shall be the full margin of dumping or less, are decisions to be made by the authorities of the importing Member.

在全部征收条件都已满足的情况下是否要征收反倾销税，以及征收反倾销税的数额是否按倾销幅度的全部或者小于倾销幅度，均由进口成员当局决定。

2 The authorities shall review the need for the continued imposition of the duty, where warranted, on their own initiative or, provided that a reasonable period of time has elapsed since the imposition of the definitive anti dumping duty, upon request by any interested party which submits positive information substantiating the need for a review. Interested parties shall have the right to request the authorities to examine whether the continued imposition of the duty is necessary to offset dumping, whether the injury would be likely to continue or recur if the duty were removed or varied, or both.

在任何有利害关系的当事人提出审查要求，并提交证明有必要进行审查的确实资料时，当局认为合理，或者，假如自征收最终反倾销税起已过了一段合理的期限，当局应对继续征收反倾销税的必要性进行复议；在有授权时，可主动发起，有利害关系的当事人应有权要求当局审查继续征收反倾销税是否对抵消倾销是必要的；如果取消或变更反倾销税或者两者兼而实施，损害是否将重新发生。

Answer : The seller should have the property of, housing transfer books, the original purchase invoices and sales contracts entered into with property buyers, affiliates identity, to the location of the property tax organs dedicated window (located in the general real estate transaction centres) for invoices and invoice prices according to determine exemption of business taxes and additional, such as a business tax should be levied and additional property from the calculation of tax organs should start levying taxes on contributions from the sale to persons designated by the tax authorities levy taxes paid windows, Further to the dedicated window for opening stores invoices; As a tax-exempt property, while the relevant tax authorities only issued invoices.

答：出售者应持房地产权证、房屋交接书、原购房发票以及与购房者签订的买卖合同、相关人员的身份证等，向房产所在地的税务机关专设窗口（一般设在房产交易中心内）申请开具售房发票并据以确定征免营业税及附加，如属于应征收营业税及附加的房产，由税务机关计算应征收税款并开具缴款书，由出售者至税务机关指定的征收窗口缴清税款后，再至上述专设窗口申请开具售房发票；如属于免税房产、税务机关只出具相关售房发票。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了