法律制度

The first part is to introduce the current guaranty legal system of our country, and to analyze the advantages and disadvantages of the current system from the points of warrantees and warrantors differently.

第一部分是介绍我国现行的住房抵押贷款担保法律制度，分别从担保人和担保权人角度剖析现有制度的利弊。

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

The bankrupt legal system is the important component of legal system of the society of goods economics and plays an important guarantee role on operation and development of commodity economy.

破产法律制度是商品经济社会法律体系的重要组成部分，其对商品经济的运转与发展起着重要的保障作用。

The limitation of liability should mean a law system that the liable person as shipowners, charterers, operators and other persons related are entitled to limit liability according to the law when a perils of the sea was occurred .

海事赔偿责任限制是指在发生重大海损事故时，作为责任人的船舶所有人、经营人、承租人和救助人以及他们的保险人等，可以根据法律的规定，将自己的赔偿责任限制在一定范围内的法律制度。

The business law system is a new legal system formed from the establishment of the Chinese market economic system.

商法制度是伴随着我国市场经济体制建立所形成的一个新的法律制度。

As China's important law in this particular field, it provides a legal basis for the country to exercise sovereignty over its territorial seas and jurisdiction over the adjacent zones and safeguard the state's safety and marine rights and interests.

这是中国海洋领域的一项重要法律制度，为行使领海主权和毗连区管制权，维护国家安全和海洋权益提供了法律依据。

On the contrary, although our country has made great efforts in this field in recent years, there still remain many problems in both institutionalisation and practice. For instances, the performance measurement is not properly designed and the related practices are missing the critical legal support.

反观我国，尽管近年来已在政府绩效评价方面做出了很多努力，但目前，无论是在政府绩效评价的相关制度还是具体实践上都存在很多问题，如缺乏法律制度保障、评价主体具有单向性和唯一性、指标体系设计不合理，等等。

Whether the rural land resource is reasonable disposed depends on the establishment and perfection of the system of the rural land use right to exchange and the valid protection of the legal benefit of the rural landholders in the process of the rural land use right to exchange as well as the perfection of the legal system of the rural land use right to exchange.

农村土地资源能否得到合理配置，有赖于农村土地流转制度的建立与完善；农村土地产权人在农村土地使用权流转过程中合法利益能否得到有效保护，有赖于农村土地流转法律制度的完善。

With the further development of housing system renovations, the building of housing security legal system has been brought into agenda.

随着住房制度改革的不断深化，建立与之相适应的住房保障法律制度已经提上日程。

According the actuality that imputation principle, cognizance of causation and Contributory negligence, etc. scatter in different laws , because of its vice, The conclusion puts forward legal suggestions on how to lay down unified compensation law on traffic accident.

结论部分，从交通事故赔偿责任的归责原则、因果关系认定、过失相抵等重要法律制度散见于不同的法律法规的现状出发，分析了这种松散式规定的缺陷，提出了制定统一的交通事故损害赔偿法的立法建议。

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。