新債務人 的英文怎麼說
中文拼音 [xīnzhàiwùrén]
新債務人
英文
expromissor-
Since 1970 ’ s or 1980 ’ s, the leading representatives of civil law and common law countries have already amended or enacted bankruptcy law, which all take the surviving of debtor as legislation intent, such as le redressement et la liquidation judiciaire des entreprises ( refreshment judicative of french ) and reorganization of america
20世紀七、八十年代以後，大陸法系和英美法系的主要代表國家都相繼修改或頒布了新的破產法，這些破產法無不將幫助債務人脫離困境得到再生作為價值取向，如法國法的康復程序，美國法的重整程序等。Where the obligor has delegated an obligation, the new obligor may avail itself of any of the original obligor ' s defenses against the obligee
第八十五條債務人轉移義務的，新債務人可以主張原債務人對債權人的抗辯。It is from our country ’ s tax law administrative realm, use summarized, compared and more empirical methods make a legal analysis with the definition, nature, the exercise of the tax subrogation in the theory. at the same time in practice provide some useful comments and suggestions for the tax subrogation system
根據新《中華人民共和國稅收徵收管理法》第五十條的規定，稅收代位權是指，對于拖欠稅款的納稅人到期的債權等財產權利，稅務機關可以依法向納稅人的債務人追索以抵繳稅款。Otherwise, interest rates on current debt rise to levels that make it obvious to everyone that repayment is impossible, interest rates rise even further and eventually the exchange rate collapses
該新興國家必須讓外國借款人相信，它的財政政策有著可持續的發展方向，否則，短期債務利率會上升到某個水平，令所有人都明白，償債是不可能的，於是，利率會進一步上升，最終導致匯率體系崩潰。The direct adjustment function of the bankruptcy laws to the socialistic economy can be understood as a final implement of the national coherence on the insurance of the creditor ' s right in specific conditions, a protection of the interest of all the creditors and the debtors, an insurance for a healthy society and economic system
破產既是債權人保護自己利益的一種手段，也是企業新陳代謝的一個契機。破產法對社會主義商品經濟的直接調整作用，表現為以國家強制力保障債權在特殊情況下的最終實現，公平維護全體債權人與債務人的正當權益，保證正常的社會經濟秩序。The principal agency model is established so that trustors ( including government ) can be understand the work of agents ( managers of state enterprise ) timely and validly, establish the agent pay system and the selecting system based on achievements, in cluding salary, bonus, right of stocks, supervise strictly the organization and management of state enterprise, as well as protect the interests of trustors ( government ). now, most state enterprises are characterized by inflexible managing mechanism, weak capacity of technological innovation, heavy debt and social burdens, difficult problems properly is to how to establish a desirable principal ( government ) ? gency ( managers of enterprises ) mechanism so that agents persistently work hard for trustors gain of the greatest benefits
通過建立委託? ?代理模型，使委託人（政府）能及時、有效地了解代理人（國企經營者）的工作情況，建立以績效為標準，包括薪金、獎金、股票期權、債券等在內的代理人報酬制度和選任制度，並對國有企業的組織和運營進行嚴格監督，保護委託人（政府）的利益，現今，相當一部分國有企業雖有適應市場經濟的要求，但經營機制不靈活，技術創新能力不強，債務和社會負擔沉重，生產經營困難，經濟效益低下，一些職工生活困難，如何妥善地解決這些問題關鍵是如何建立一個有效的委託（政府） ? ?代理（企業經營者）理論及其機制使代理人為委託人獲取最大利益而不懈地努力工作。Many of the men say the policies that prevent compensation should be change to help them pay legal fees and other debts, and to give them a new start
很多被無罪釋放的蒙冤犯人認為，政府應該改變阻礙提供賠償的政策，以幫助他們支付律師費用和其他債務，並給他們機會開始新的生活。From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered
第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。Houses are thoroughly cleaned, debts repaid, hair cut and new clothes bought
人們徹底打掃房屋，還清債務，減頭發並且去買新衣服。On the property institution of debtors in article thirty of new insolvency law
論新破產法第30條中的債務人財產制度Based on the analysis of the current situation of the state medium - small - enterprise and the difficulties met during the stock reorganization of the high technology medium - small - enterprise, the article tries to provide possible solutions on the issues of definition of property rights, management of state assets, stock evaluation of commercial and non - commercial capital, disposal of enterprise debt and the use of land, and the settlement of retired people respectively. applying the modern theory of financial management, the article also gives its suggestion on the comprehensive evaluation on the companies during their stock reorganization and on the optimal allocation of capitals. according to the western experiences of developing high technology industries by venture investment and the prospect of the roles played by the forthcoming growth enterprise market, the article concludes that the sate medium - small high technology enterprises raising money from growth enterprise market through stock reorganization may be a shortcut for their development. a case of an " institute of automatization ", whose scheme was planned by the author for practice, is discussed throughout the paper
本文在對我國國有中小企業改革現狀的分析基礎上，針對我國國有中小高新技術企業的現狀及股份制改組過程中的難點，對產權界定、國有資產管理、經營性和非經營性資產的剝離、凈資產的折股、企業債務和土地使用權的處理、離退休人員的安置等等問題，分別提出了具體的解決辦法。運用現代財務管理理論，提出了股份制改組過程中的公司整體價值評價方法及最佳資本結構確定的方法。在分析國外利用風險投資機制發展高新技術產業的經驗及即將推出的二板市場相關內容基礎上，明確提出國有中小型高新技術企業通過股份制改組最終到二板市場上市融資是其快速發展的途徑。Where the obligor has delegated an obligation, the new obligor may avail itself of any of the original obligor ' s defe es agai t the obligee
第八十六條債務人轉移義務的，新債務人應當承擔與主債務有關的從債務，但該從債務專屬于原債務人自身的除外。Where the obligor delegates an obligation, the new obligor shall assume any incidental obligation associated with the main obligation, except where such incidental obligation is exclusively personal to the original obligor
第八十六條債務人轉移義務的，新債務人應當承擔與主債務有關的從債務，但該從債務專屬于原債務人自身的除外。The top priority for reform should be restoring the rights of affected shareholders and lenders to sue managers and auditors for false or misleading reporting
會計標準革新的關鍵在於恢復利益受到侵害的股東和債權人就有誤導性的財務報告對管理者和審計人員提出起訴的權利。The accrual of debt dollar is the part besides original money gross, inevitable requirement is besides existing money gross create a new debt dollar again, in other words, people borrows qian yue much, must lend more money
債務美元的利息是原有貨幣總量之外的部分，必然要求在現有貨幣總量之外再創造出新的債務美元，換句話說，人民借錢越多，就必須借更多的錢。This dissertation focuses on the theoretical basis of crimes involving tax from a point of view the theory of tax law, which significance lies not only in providing new research space for criminal laws but also in making them more in depth. therefore, the systemic study of crimes involving tax was important significance of both criminal theory and judicial practice. crimes involving tax, as a form of criminal crimes harming the relation of tax and law, come into existence with tax revenue
本文在以下問題上有所突破:第一，提出涉稅犯罪稱謂的合理性和直觀概括性， 「以稅法為根據，以涉稅刑法為標準」 ，廓清了涉稅犯罪的內涵和外延;第二，對于涉稅犯罪的客體提出了新的見解，指出涉稅犯罪侵害的客體實質上是稅收法律關系，並在稅法學的語境中研討了現代稅收法律關系的性質應以公法上債權債務關系為基本定性，在此基礎上，構建並解讀了「稅收法律關系結構示意圖」 ;第三，探討了涉稅犯罪單位主體認定中的單位人格否認的理論和實踐問題。In traditional civil law, the transfer of the obligation was one of the reasons for the elimination of obligation, which had the functions of fulfilling the obligatory right, transferring the obligation, simplifying juridical relation and protecting the legal benefit of the creditor. it is the system which can not be replaced with the systems of assignment of credit, assumption of debts and modification of obligation
債的更新是傳統民法中債權消滅的原因之一，具有實現債權、移轉債務、簡化法律關系、保護債之當事人合法權益的功能，是債權讓與、債務承擔、債的變更制度無法替代的制度。Rmb account of agreement saving is 72. 1 % occupied in bank account 。 along with bank rate ceaseless over the price these years, insurance fund profit rate is declined year after year : 4. 3 % in 2001, 3. 14 % in 2002. fund balance that insurance company can exercise last year is 799 hundred of million, the problem of downward bias efficiency in fund application is more and more extrusive, which impress directly on ability of payment and stability of management, it also concerns whether insurance business can persist and develop healthier
我國關于保險資金運用的重要性認識，在理論界和實務界並無異議且達成共識，但現行法規對此仍實行嚴格的管理， 2003年1月1日施行的新《中華人民共和國保險法》明確規定: 「保險公司的資金運用，限於在銀行存款、買賣政府債券、金融債券和國務院規定的其他資金運用形式。Either party initiates or consents to proceedings relating to itself under any applicable bankruptcy, reorganization or insolvency law or makes any agreement for the deferral, rescheduling or other readjustment of all of ( or all of a particular type of ) its f debts ( or of any party which it will or might otherwise be unable to pay whom due ), proposes or makes a general assignment or and arrangement or composition with or for the benefit of the relevant creditors in respect of any such debts or a moratorium is agreed or declared in respect of or affection all or any party of ( or of a particular type of ) its debts
任一方在可適用的破產法或重組法下，起動或同意與自己相關的程序;或就對于其所有（或一特定類型中所有）的債務（或任何以其他方式無法償還其到期債務的一方的債務）進行延期、重新安排或其他重新調整達成協議;或與相關債權人（或為了其利益）建議或做出全部轉讓或任何協調和和解;或同意/宣布有關或影響其債務的任何部份（或任一特定類型債務）的延期償付。On the basis of article thirty of the insolvency law newly adopted by the tenth npc, the paper discusses the property institution of debtors, legal position and the content of legal property scope of debtors
摘要討論我國第十屆全國人大通過的新破產法第30條中的關于債務人員財產制度、法律定位與債務人財產范圍相關的兩個時間點，以及法定的債務人財產范圍內容。分享友人