法律的运用

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。

On one hand, it is created from ungentlemanly behavior for victorious purpose taken by people v violating the code of sportsmanship seriously and from obstacle of ethics and law of doping measures existing objectively.

摘 要：运用哲学思辨的方法，分析兴奋剂泛滥的根源，结果表明：兴奋剂之所以泛滥，一方面是人们为了胜利的目的而采取的一种严重违背体育道德规范的不正当行为以及客观存在的兴奋剂检测的伦理和法律障碍造成的，另一方面是因为兴奋剂的检测不可避免地陷入了技术悖论之中，即兴奋剂的检测总是在兴奋剂产生之后，检测技术也总是落后于兴奋剂的研制技术。

There are quite a number of cases of those contracts implemented in our administrative management in administrative practice though their legal status is still unclear. The emergence of administrative contract, in some sense, is the result of such a process as the following: the role of administrative laws moves from autarchic tool to administrative means and to the control of administrative power and maintenance or protection of legal rights of the citizens; it is also a moderate and flexible administration means established to substitute high-rank administration under the democratic conception. This special contract, undoubtedly, has become the best means for the government to supervise market economy in a democratic way.

尽管它的法律地位仍不明确，但在行政实践中已有大量的行政合同运用于我们的行政管理，可以说，行政合同的产生是行政法从专制的工具向管理的手段、再向对行政权力的控制和对公民合法权益维护的发展结果，也是民主理念下建立起来的一种替代高权行政的更加柔和并富有弹性的行政管理手段，无疑，行政合同已经成为国家对市场经济进行民主管理的最佳方式。

Starting from the analysis of connotation, historical origin, theoretical basis, and function, the section comes to the conclusions that the major theoretical basis of the policy is economical principle and retribution penalty theory in criminal law, that the policy includes the logical relations of being lenient at the case that deserves leniency and being strict at the case that should be strict","being interdependable and complementary in leniency and punishment", and"being integrated and modest in leniency and punishment, and that in the field of value, the relationship between the two is that criminal law is directed by criminal policy; in terms of countermeasure system, criminal law is in conformity with criminal policy; in the side of specific measures, criminal law is rectified by criminal policy, hence, establishes the corresponding theoretical basis for applying the criminal policy of combining punishment with leniency to judicial practice.

该部分从宽严相济刑事政策的内涵、宽严相济刑事政策的历史发展、宽严相济刑事政策的理论根据以及宽严相济刑事政策的功能等四个方面对宽严相济刑事政策进行了解读，得出宽严相济刑事政策包含着&宽其所宽，严其所严&、&宽严相倚、宽严互补&以及&宽严交融、宽严适度&三个有机联系的方面，宽严相济刑事政策的主要理论根据是刑法学的&谦抑原则&和&刑罚报应刑论&；宽严相济刑事政策对刑事法律具有价值取向上的指导功能；对策系统上的整合功能；具体措施上校正与被校正的功能等一些结论，为更好的将宽严相济刑事政策运用到刑事司法实践中奠定了相应的理论基础。

Second, to replace the rationality that bereaves him by anther rationality, the result lies on the type of the object. Thirdly, he will persist in fighting while low cost. Fourth, eluding the rationality and validity by appealing to personal relation ,this means is influenced by the degree of familiarity. Finally, if the deprivation is rational without legality, except the first,second and fourth means, peasant will take law as a weapon sometimes, and the effect is attached with the balance between the law and tradition.

研究发现，纠纷中被合理且合法剥夺的农民，有四种应对策略可供选择：一是试图逃避合理性与合法性发挥作用的场域，但这要付出相当大的代价，因此并不常用；二是以其他的合理性来代替利益剥夺所依据的合理性，其效果受到不同层次的抗争对象影响；三是在违法的成本较小时采取对抗到底的策略；四是运用人情面子机制来消解利益剥夺的合理性、合法性，成功与否与对立双方关系的亲疏远近密切相关；如果是合理但非法的利益剥夺，这时除了第一、二和四种策略外，农民有时也会拿起法律武器，它的效果与法理之间的力量对比结果有关。

The article analyzes the special history background of the Taiwan Relations Act; the process of making the act, point out the common and disagree of the decision-makers; the contents of the act, inquiry into the lawgivers position on the Taiwan issue; Combines with the inter law and the international law to analyze its law position.

本文拟以马克思主义的唯物史观为指导，运用历史学、政治学、法学等学科的知识和方法，分析该法案出台的特殊历史背景；并通过对法案出台过程的分析，指出美国的决策者在这个问题上的共识和分歧：结合该法案的内容，探讨美国立法者在台湾问题上所采取的立场；同时从美国国内法和国际法的角度来分析该法的法律地位。

On the basis of analyzing the application of long-arm jurisdiction to internet cases by the U.S. courts, the authors suggest: firstly, though internet cases have their own characteristics and challenge the traditional rules of jurisdiction, the challenge itself should not be overestimated, and the traditional rules are still applicable to internet cases; Secondly, as regard to the model of jurisdiction of internet cases, the European model which emphasizes on the physical location is hard to make vo...

在分析研究了美国法院将传统长臂管辖权理论运用于网络案件的有关实践后，作者指出：尽管网络案件有其特殊之处，对传统的管辖权提出了一定的挑战，但不应夸大其对传统管辖权的冲击，传统的管辖权规则仍可适用于网络案件；就网络案件管辖权模式而言，强调物理联系因素的欧洲模式难堪重任，而强调被告是否与法院地间形成了某种程度的联系，根据企业所使用的语言、货币、法律选择、拒绝交易声明以及实施特定交易等，考察被告的活动是否针对法院地，是否与法院地形成了某种&有意利用&关系的美国模式更符合管辖权模式的未来发展趋势。

Professional features: The teaching staffs focus on theory, practice and application upon education proceeding. During the proceeding, students will construct their compound knowledge of law and economic management by combined course system. Further, The students are encouraged to practise their knowledge by practical proceedings as novitiates, moot courts, court proceeding auditing, professional debates, doubtful cases analysis and social investigations etc.. These trainings enable the students to work with precise logical thought, excellent language managements and wonderful writing skills.

专业特色：在专业教学中注重对学生理论性、实践性、应用性等综合素质及能力的培养和训练；加大经济与管理类基础课程的教学，形成学生的&复合型&课程体系的市场竞争优势；强化训练法学研究、法律咨询和服务的方法；突出实践教学环节，运用见习、模拟审判、法院旁听、专题辩论、疑案分析和社会调查等多种形式，使学生具有严谨的逻辑思维、良好的语言表达、较高的文字写作等能力。

However.it is still refused as a subjective idealism in our conntry,in fact,thrs ls a prejudice based on a metaphysical comprehcnsion of the basic theory of dialectical materialism of Marxism.the free evaluation of evidence helps us solve,in a relatively good way,the basic contradiction between the authenticators'subjective initiative and the legal restraints of the process of proof in the criminal evidence system.

自由心证证据制度较好地解决了证明主体的主现能动性与证明过程的法律限制这个刑事证据制度的基本矛盾，它既遵循了人类认识的一般规律，赋予法官在判断和运用证据的理性思堆活动中的充分主观自由；又适应了现代法治的基本要求，把形式证明过程纳入规范、文明的程序之中。

The two methods of analysis of positivism and value has been applied in this thesis that explain my positions as follows: Firstly, in the point of view of legal culture, the US constitution is the inevitable outcome of the historical evolution of Greek, Roman and British legal culture in the British colonies in North America.

本文主要运用实证分析和价值分析相结合的方法，所阐述的几个基本观点具有一定的新颖性：第一，从法文化的视角分析，认为美国宪法的生成是希腊、罗马法律文化和英国等国的宪法文化在英属北美殖民地历史演进的必然结果。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐