法律的原则

The finalization of legal principles is to deal with the deficiency of law.

根据法律模式理论，法律原则的出现是为了应对法律的局限性。

The Standing Committee of the National People''s Congress enacts and amends laws other than those that shall be enacted by the National People''s Congress; during the period of prorogation of the National People''s Congress, the Standing Committee thereof may make partial amendments and supplements to the laws enacted by the National People''s Congress, but such amendment or supplement shall not contravene the basic principles of the corresponding laws.

全国人民代表大会常务委员会制定和修改除应当由全国人民代表大会制定的法律以外的其他法律；在全国人民代表大会闭会期间，对全国人民代表大会制定的法律进行部分补充和修改，但是不得同该法律的基本原则相抵触。

To our tolerance of such a system there would indeed be some limit; but even if we were convinced that the social danger of the evasion of punishment through false pleas were overwhelming, and were forced to extend the area of strict liability, we would wittingly be choosing between two distinct principles: the utilitarian principle which justifies punishment by its propensity to protect society from harm, and a principle of justice which requires us to confine punishment to those who have broken the law and had at least some minimum capacity to comply with it.

对我们之于这样一种制度的容忍，确实有某种限度，但是，即使我们确信，通过虚假的辩解逃避惩罚的社会危险是无法抵抗的，并被迫扩大严格义务的范围，我们也会有意地在两个不同的原则中选择：通过保护社会免受损害的倾向来征明惩罚之正当性的功利主义原则，以及要求我们将惩罚只限于已违反法律并至少具有遵守法律的某种最低限度的能力的人的正义原则。

"Article 268 In the case of an application or request for recognition and enforcement of a legally effective judgment or written order of a foreign court, the people's court shall, after examining it in accordance with the international treaties concluded or acceded to by the People's Republic of China or with the principle of reciprocity and arriving at the conclusion that it does not contradict the basic principles of the law of the People's Republic of China nor violates State sovereignty, security and social and public interest of the country, recognize the validity of the judgment or written order, and, if required, issue a writ of execution to enforce it in accordance with the relevant provisions of this Law;"

第二百六十八条人民法院对申请或者请求承认和执行的外国法院作出的发生法律效力的判决、裁定，依照中华人民共和国缔结或者参加的国际条约，或者按照互惠原则进行审查后，认为不违反中华人民共和国法律的基本原则或者国家主权、安全、社会公共利益的，裁定承认其效力，需要执行的，发出执行令，依照本法的有关规定执行。

"Article 268 In the case of an application or request for recognition and enforcement of a legally effective judgment or written order of a foreign court, the peoples court shall, after examining it in accordance with the international treaties concluded or acceded to by the Peoples Republic of China or with the principle of reciprocity and arriving at the conclusion that it does not contradict the basic principles of the law of the Peoples Republic of China nor violates State sovereignty, security and social and public interest of the country, recognize the validity of the judgment or written order, and, if required, issue a writ of execution to enforce it in accordance with the relevant provisions of this Law;"

第二百六十八条人民法院对申请或者请求承认和执行的外国法院作出的发生法律效力的判决、裁定，依照中华人民共和国缔结或者参加的国际条约，或者按照互惠原则进行审查后，认为不违反中华人民共和国法律的基本原则或者国家主权、安全、社会公共利益的，裁定承认其效力，需要执行的，发出执行令，依照本法的有关规定执行。

In the judicial sphere, the principle of rule of law decides the priority of formal rationality, that is, in the judicial process, when the substantive rationality of the case decision and the formal rationality of the law itself can both be achieved, the judicator should equally fulfill them; but when the substantive rationality and ormal rationality contradicts and excludes each ...

法治原则在司法领域必然意味着形式合理性的优先，即，在司法过程中，当个案处理结果的实质合理性与法律本身的形式合理性可以两全时，司法者应当而且必须兼顾这两种价值，在司法裁判中同时实现个案中的实质合理性与法律的形式合理性；然而，当实质合理性与形式合理性发生不可两全的矛盾而不得不有所牺牲时，司法裁判则应当以优先实现形式合理性为原则，以牺牲形式合理性为例外。

In the judicial sphere,the principle of rule of law decides the priority of formal rationality,that is,in the judicial process,when the substantive rationality of the case decision and the formal rationality of the law itself can both be achieved,the judicator should equally fulfill them;but when the substantive rationality and oral rationality contradicts and excludes each other,the judicator should principally take the formal rationality as priority and exceptionally sacrifice it.

法治原则在司法领域必然意味着形式合理性的优先，即，在司法过程中，当个案处理结果的实质合理性与法律本身的形式合理性可以两全时，司法者应当而且必须兼顾这两种价值，在司法裁判中同时实现个案中的实质合理性与法律的形式合理性；然而，当实质合理性与形式合理性发生不可两全的矛盾而不得不有所牺牲时，司法裁判则应当以优先实现形式合理性为原则，以牺牲形式合理性为例外。

This legislation, while identifying the nature of the Taiwan question, codifies the Chinese Government's basic guidelines on the Taiwan question as well as the relevant major policies and important propositions it has implemented or advanced over the years.

这部法律明确了台湾问题的性质，把中国政府解决台湾问题的基本方针以及多年来实行的主要政策、提出的重要主张转化为法律条文，规范了解决台湾问题的原则和方针，体现了在一个中国原则基础上什么问题都可以谈的立场。

The Standing Committee of the NPC enacts and amends laws other than those that should be enacted by the NPC, and it can partially supplement and amend, when the NPC is not in session, laws enacted by the NPC, provided that the basic principles of these laws are not contravened.

全国人民代表大会常务委员会制定和修改除应当由全国人民代表大会制定的法律以外的其他法律，并可以对全国人民代表大会制定的法律进行部分补充和修改，但是补充和修改不得同该法律的基本原则相抵触。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

I can not make it blossom and suits me

我不能让树为我开花

When temperatures are above approximately 80 °C discolouration of the raceways or rolling elements is a frequent feature.

当温度高于 80 °C 左右时，滚道或滚动元件褪色是很常见的特征。