法律制度

At the last part, the article brings forward the primary legislative thought to setup expert witness system in China, through the startup principle between expert witness system and evaluation system, status-at-law, relative procedures, adoptability of testimony, right and obligation of expert witness.

在本文的最后一部分，作者结合当前实际，从专家证人制度与鉴定制度之间的启动原则、专家证人的法律地位、专家证人制度需确立的有关程序规则及专家证人的权利义务、专家证言的采信标准等方面对中国专家证人制度的设立提出了初步的立法构想。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

And that we need manipulated, all-sided and colligated legislations now, so the author brings forward the point of constituting Statute on Meeting Outburst Environmental Events temporarily.

由于系统化的制度是法律体系的生命之所在，本文最后对我国突发环保事件应急法律体系应包容的制度体系提出了自己的看法。

According to the energy waste questions maybe encountered in household heat metering and charging system analysis is made from legal aspect;at the same time practical measures are proposed in order to perfect charging system through legal measures to realize maximum energy-saving in heating.

针对分户计量收费制度中可能出现的能源浪费问题，从法律层面进行了分析，同时提出了通过立法途径对之进行解决的具体措施，旨在通过法律手段完善计量收费制度，达到采暖节能的最大化。

As the first basic legal instrument that the European Communities have ever adopted as secondary legislation, Regulation on the law applicable to non-contractual obligations is examined and commented comprehensively and to depth. With regard to Regulation's scope, the paper accentuates the former's wide applicability while forecasts the perplexity Member States may have on the issue of their own independent contracting right in the international arena; on the provisions of the Regulation about the applicable law of torts or delicts, unjust enrichment, negotiorum gestio and culpa in contrahendo, and common provisions, the paper reveals the rationales and ideas implied thereof, while comments critically the relevant loopholes or ambiguities.

以欧共体首次颁布的《非合同义务法律适用条例》（文中简称《2007年罗马二号条例》）的法律结构为基本框架，首先分析该条例的适用范围及其与欧共体其他二级立法和国际公约之间的关系，突出显示其在适用方面的广泛性，同时也指出成员国今后在独立对外缔约权方面将会面临的困惑；然后，通过对该条例关于侵权或过失不法行为、不当得利、无因管理和缔约过失责任的法律适用，当事人的法律选择自由以及相关配套制度的全面系统分析，揭示其隐含的法律原则和价值理念，同时指出其存在的漏洞和模糊之处。

As the first basic legal instrument that the European Communities have ever adopted as secondary legislation,Regulation on the law applicable to non—contractual obligations is examined and commented comprehensively and in depth.With regard to Regulation's scope.the paper accentuates the former's wide applicability while forecasts the perplexity Member States may have on the issue of their own independent contracting right in the international arena;on the provisions of the Regulation about the applicable law of torts or delicts,unjust enrichment,negotiorum gestio and culpa in contrahendo,and common provisions,the paper reveals the rationales and ideas implied thereof,while comments critically the relevant loopholes or ambiguities.

以欧共体首次颁布的《非合同义务法律适用条例》（文中简称《2007年罗马二号条例》）的法律结构为基本框架，首先分析该条例的适用范围及其与欧共体其他二级立法和国际公约之间的关系，突出显示其在适用方面的广泛性，同时也指出成员国今后在独立对外缔约权方面将会面临的困惑；然后，通过对该条例关于侵权或过失不法行为、不当得利、无因管理和缔约过失责任的法律适用，当事人的法律选择自由以及相关配套制度的全面系统分析，揭示其隐含的法律原则和价值理念，同时指出其存在的漏洞和模糊之处。

Speaking from the aspect of the law practical system of sociology of visual angle people first must eliminate rules by men and cater for rules by law; the social harmony should remedy the legal vacuum , seek the order mechanism combined with the moral and law; sustainable development demands to repel the legal view of the power , build the grafting between legal view of the right and egal view of the ecology .

从法社会学视角讲，科学发展观的实践起点在于具体制度的构建。首先，&以人为本&应当根除人治而迎合法治；其次，&社会和谐&需要弥补&法律真空&，寻求法律与道德协调整合的秩序机制；再次，&可持续发展&要求摒弃权力法律观，推演权利法律观与生态法律观的优化嫁接。

Speaking from the aspect of the law practical system of sociology of visual angle people first must eliminate rules by men and cater for rules by law; the social harmony should remedy the legal vacuum , seek the order mechanism combined with the moral and law; sustainable development demands to repel the legal view of the power , build the grafting between legal view of the right and egal v ie w of the ecology .

从法社会学视角讲，科学(教学案例，试卷，课件，教案)发展观的实践起点在于具体制度的构建。首先，&以人为本&应当根除人治而迎合法治；其次，&社会和谐&需要弥补&法律真空&，寻求法律与道德协调整合的秩序机制；再次，&可持续发展&要求摒弃权力法律观，推演权利法律观与生态法律观的优化嫁接。

The article analyzes and studies the system of insurance loss adjuster from the angle of law, and analyzes and elaborates the characteristics, roles and legal

本文着重从法律的角度分析研究保险公估人制度，对保险公估人的性质、作用和法律责任进行了分析和阐述，并对我国的保险公估人制度的发展提出了意见。

To protect the corporation assets effectively,some legal remedies Can be taken to prevent the frauds on using corporation opinion absorption mala fide:restricting the vote amount of the decision—— making shareholders by existing legal resources;stockholders'veto power on specified affairs of the limited company;establishing the market value safeguard system for the dissenting stockholders;expanding the mechanism of cumulative votes to melon——cutting vote;setting up the stock purchase system for the dissenting holders;and perfecting the mechanism of stockholders'secession.

为了有效保护公司财产安全，对曲意运用公司表意吸收方法进行欺诈的法律救济措施是：运用现有法律资源限制决策层股东的表决额；建立有限公司股东对特定事项的否决权；建立异议股东的市值保全制度；将累积投票方式扩大至公司分红表决；建立异议股东的股份收购制度和完善股东的退出机制。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。