法律理论

The thesis beholds that the establishment of the basic norm is indispensable in building up, confirming Kelson s theoretical system as well as defending the knowledge system of jurisprudence and it is also absolutely necessary either to ensure the effectiveness of the practical legal system or to guarantee its reasonableness and acceptableness of the practical legal systems.

本文认为，基础规范的设定对凯尔森理论体系的成立、确立，对法理学知识体系的维护是不可或缺的，对既保证实在法律秩序的有效性又保障其合理性、可接受性也是必要的；同时，基础规范的理论还为我们讨论确立法学、政治学领域的真理观或正义论提供了新的视角。

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。

Another important theoretical basis of evidential science of law is the theory of legal values.

证据法的另一重要的理论基础是法律价值及其平衡、选择理论。

Theories on proximate cause include directness, which is out of use, and foreseeability.

对于法律上因果关系，曾经采用直接结果理论认定，现今主要通过可预见理论认定。

Chapter Two introduced the theory of economics of law, which provides a foundation for the economics analysis hereinafter.

第二章主要是引进了法律经济学理论，为下文的经济学分析提供理论上的依据。

Through discussing the transformation of the system of lawyers during the generation and development of it, and analyzing the phenomena of practicing alienation which have emerged from the Chinese lawyering under Chinese system of lawyers in force, and combining the relevant internal and external theories, we hope to demonstrate some opinions.The first, the external conditions which included the considerable authoritative position of the law and the widespread acceptance by civilian under the rule-by-law situation of the west as England, U-S-A, France and Germany, and the internal conditions which included the great professional practical skills and the improvement of the autonomous and self-governing systems, had formed a great solid base for the establishment and development of the system of lawyers of the West.

拙文通过对律师制度的产生与发展过程中的制度演变的讨论，通过对中国现行律师制度之下中国律师业出现的执业异化的现象的剖析，从政治国家与市民社会的理论模型入手，结合国内外有关的理论探讨，力图说明以下观点：首先，已建立了律师制度的英、美、法、德等西方国家的高度法治状态下法律具有的至高无上的权威地位和民众对律师职业的内在认同等外部条件，以及律师具有的高度专业化的服务技能与他人无法取代的业务素养和律师业自治自律的机制的不断强化等内在条件，为这些西方国家的律师制度奠定了非常坚实的构建和发展的基础。

Now we carefully examined the legal thoughts of utopian socialism once more and recognized its theoretical contribution and the historical limitation. Not only is that helps us to deepen our understanding of Marxist legal thoughts, but also has very important reference meaning of constructing socialist legal state.

现在，再次审视空想社会主义的法律思想，认清其理论贡献和历史局限性，不仅有助于我们加深理解马克思主义的法律观，而且对于我国建设社会主义法治国家也有重要的借鉴意义。

In general,national task.the State power of appointment and the scope of the problem involves public interest.

国家任务、国家权力的范围及运用都涉及公益的问题，一般来说，法律保留与法律优先理论也会随着时代的发展而调整，公共行政民营化实施没有法理障碍。

Full text divide into four chapter, through to law science theory, case, legislative exposition and analyze, come, study concerning foreign affairs legal application that adopt of clause, our country accede to Hague " Convention on Protection of Children an Co-operation in respect of Intercountry Adoption " already, this to improve of our country concerning foreign affairs law applicable regulation, incorporate international unitized process positive role of playing of law of adoption.

全文分为四章，通过对法学理论、案例、立法条文的阐述和分析来研究涉外收养的法律适用问题，我国已经加入了海牙《跨国收养方面保护儿童及合作公约》，这对完善我国涉外法律适用的规定、融入国际收养法的统一化进程起到了积极作用。

The most relevant circuit laws being violated are those laws pertaining to a closed loop circuit: Ohm's Law, Joule's Law, Kirchoff's Mesh Law, etc. According to ordinary theory, a working circuit must be a complete loop of some sort.

最相关的电路的法律受到侵犯，是那些有关的法律闭环电路：欧姆定律，焦耳定律， kirchoff的网格法等，根据一般的理论，一个工作小组，电路必须有一个完整的闭环某种形式的。

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。