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。
The meaning of balance of payment : it is a concept of flow quantity, it reflects economic transactions, the transactions must be occured between resident and nonresident
國際收支的含義:是一個流量概念,反映的內容是經濟交易,必須是該國居
民與非居
民之間發生的。
Boom ! after six years of being a pariah,
在當了六年的賤
民之後
" why, that is the very worst offence they could possibly commit ; for, don t you see, ren e, the king is the father of his people, and he who shall plot or contrive aught against the life and safety of the parent of thirty - two millions of souls, is a parricide upon a fearfully great scale ?
難道您不明白嗎,蕾妮,君為
民父,凡是任何陰謀或計劃想推翻或謀殺三千二百萬人
民之父的生命和安全的人,不就是一個更壞的弒父逆子嗎? 」
There can ' t be an opposition between the police force
在警方和守法的市
民之間
Saba douglas hamilton joins arctic expert jason roberts in the remote svalbard archipelago to find out
北極居
民之一的北極熊的身體構造有賴嚴寒天氣才能正常地生活,溫室效應對?們造成什麼影響?
The son of algerian 18 ) immigrants, he played ball in the seets until a talent scout saw him one day when he was 14 years old
他是阿爾及利亞移
民之子,在街頭踢球,直到14歲的某一天,有位球探發現了他。
An illuminated scroll of ancient irish vellum, the work of irish artists, was presented to the distinguished phenomenologist on behalf of a large section of the community and was accompanied by the gift of a silver casket, tastefully executed in the style of ancient celtic ornament, a work which reflects every credit on the makers, messrs jacob agus jacob
一幅出自愛爾蘭藝術家
之手的愛爾蘭古代犢皮紙彩飾真跡卷軸,被贈送給這位傑出的現象學家,聊表社會上很大一部分市
民之心意。附帶還送了一隻銀匣,是按古代凱爾特風格製成的雅緻大方的裝飾品,足以反映廠家雅各布與雅各布先生們622的盛譽。
He ruled so wisely that there was no more trouble among the people.
他治理有方,非常賢明,因此人民之間再沒有糾紛了。