村上徹 的英文怎麼說
中文拼音 [cūnshàngchè]
村上徹
英文
toru murakami-
Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。Theoretically, the author tries to make clear that urban village community is a social organization with multi - serviceability and rich social resources such as social funds. the urban village community, which has both historical continuity and contemporary viability, is established on the base of non - agricultural economy in the process of urbanization and under the social circumstances that both industry and occupation have been transformed and the geographical locations of villages " removed " into cities. the resource value and function are reflected in the dynamic process of complete urbanization, that is, the urban village community is the unique field where the interests and rights of the special " villager " groups who have entered cities lie and the " villager " groups and their communities strive for development and realization of urban harmonization
理論上，筆者想通過個案村的研究，力圖闡明，鄉村城市化過程中，在產業與職業都已經轉型的社會條件下，在村落的地理坐落也已經「走進」城市的情形下，建立在非農社會經濟基礎上的、既有歷史延續性、又具有現實變異性的都市村社共同體是一個內含豐富社會資本等社會資源與多層面適應性功能的社會組織，尤其是當中的資源價值及其功能意義同樣體現于徹底城市化的動態過程中，即都市村社共同體是已經走進城市生活的特殊「村民」群體之利益與權益高度依附於其中的獨特場域，是「村民」群體及其社區謀求發展與實現城市融合的重要倚賴。When the first ray of sunlight fell on the sunlight hill on the morning of december 8, 1995, sounds of religious horns and holy drums as well as undulating buddhist music rang over the tashilhungpo monastery and the rest of xigaze. escorted by state council representative li tieying and state council special commissioners gyaincain norbu and ye xiaowen, the 11th panchen ascended the holy sandalwood bed in the yegarqunzen hall
吉祥的1995年12月8日清晨，當第一縷和煦的陽光照射到日光山峰時，陣陣震撼人心的法鼓聲和悠揚悅耳的佛樂，響徹扎寺和日喀則上空，在國務院代表李鐵映和特派專員江村羅布、葉小文的主持照護下，第十一世班禪莊重地登上了益嘎群增殿內傳統的根本法床。
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