我国

Then, a further analysis is paid to the industry of tourism on how to improve its comparativeness in the world market after entering into WTO. It concludes that the comparativeness-oriented developing plan for Chinese trade in services is moreapplicable.

最后，在上述研究的基础上，以我国具有传统比较优势的旅游业为切入点，分析并提出了我国服务贸易应选择以竞争力为导向的发展策略。

For the commercial banks in china, if we can solve the problem of view and mechanism and production and function in comparison with the international banks, which is the existence and the development of the commercial banks in china in course of the economic globalization.

就我国商业银行而言，能否在中国入世缓冲期内尽早解决中间业务发展的理念、机制、品种和功能等方面的问题，缩小与国际先进商业银行的发展差距，直接关系到我国商业银行在全球经济金融一体化格局中的生存和发展。

This thesis can be divided into four parts, including the definition and history of compensational system background music, the legal base of the charging system of background music, the operation of the charging system and the development and enhancement of it.

全文分背景音乐有偿使用的历史发展，背景音乐收费的依据，背景音乐收费制度的运做，我国背景音乐收费制度的完善四个部分，总体探讨我国的背景音乐收费制度的现在和未来。

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 third part discusses the implementation ways of the leniency and strictness criminal policy, form the angles of conception, legislation and jurisdiction. The fourth part serves as a conclusion.Key words:criminal policy, complementariness of leniency and strictness, implementation.

第三部分在前部分内容的基础上，重点探讨全面贯彻落实我国"宽严相济"的刑事政策的途径，分别从观念、立法、司法三个不同角度对全面贯彻落实我国"宽严相济"的刑事政策进行了详细可行的论述，以达到准确适用宽严相济的刑事政策，实现法律效果和社会效果统一的目的。

According to actual circumstances of and main tasks faced by competitive sport in China, strategies for non-equilibrium development should be a scientific choice for completive sport in China.

根据我国竞技体育的实际以及面临的主要任务，非均衡发展战略应当是我国竞技体育的科学选择。

Chapter 8 reviews the theory of interest group in financial development and put out its policy implications for our financial development, that is, to restrict the negative effects of interest groups on financial development through completive competitions.

另外，结合我国的具体情况，该章对我国利益集团影响金融发展所作的政策思考归结到一点就是要继续推行全方位的开放政策，通过全面的竞争来制约利益集团对金融发展的负面影响。第九章在简要辨析信任与社会资本概念的基础上，对信任与金融发展关系的理论与实证研究进行综述。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。