1、

The right combines tax law theory with obligation law theory, so it mainly has statutory nature, subsidiary nature, and unilateral nature.

该权利是税法理论和债法理论结合的产物,主要具有法定性、附属性、单方性三项特征。

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2、

From the legislative aspect, the provisions of tax evasion and relevant administrative penalty in the tax law should be consistent and compatible with which of the crime of tax evasion and statutory penalty in the criminal law;

立法上的衔接要注意税收法规关于偷税以及对偷税的行政处罚的规定与刑法关于偷税罪以及偷税罪的法定刑的规定二者之间的一致性与协调性;

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3、

The first section analyzes the statutory tax rates, basic deduction before central income tax, and the tax rate threshold change patterns of the OECD countries, and compares the relation between statutory tax rate and marginal tax rate and averaged tax rate.

第一节分析了OECD国家法定税率、中央所得税税前基本扣除额、和税率门槛变动规律,对法定税率与边际税率和平均税率关系进行了比较。

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4、

Western inheritance system based on personal property system, individual was free to dispose their lawful property, others can not interfere it. Under this legal system, Testate Succession taked precedence over Statutory Succession.

西方继承制以个人财产制为基础,个人对其合法财产享有自由处分权,他人不得干涉,在该法律体系下,遗嘱继承优先于法定继承。

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5、

In financial criminal legislation, to tighten the arm of the criminal law, the elastic constitutive requirements, adding up the new crimes, enhancing the statutory sentence and so on are applied.

各国金融刑事立法通过使用堵截构成要件、弹性构成要件、犯罪处罚早期化、增补新罪和提高法定刑等方式严密刑事法网。

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6、

That promissory is prior to statutory is a significant principle of Contract Law.

约定优于法定是合同法的一项重要原则。

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7、

The nominated sub-contractor, his sub-contractor and all persons employed by him on the site shall comply in every respect with the provisions of any relevant statutory requirements as may be considered applicable to the sub-contract works, temporary works, plant or the nominated sub-contractor's equipment.

指定分包商、其分包商及其雇用的所有现场人员,均应遵循可能被认为适用于本分包工程、临时工程、装置或指定分包商设备的任何相关的各方面法律规定。

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8、

The post-contractual obligation is the statutory attached obligation that contracting parties should bear after the termination of contract.

后契约义务是合同权利义务终止后,当事人负有的附随义务。

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9、

On the Statutory Dissolution and Termination of Insurance Contract

论保险合同的法定解除与终止

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10、

On the Dependence of Limited Company on Statutory Capital System in Current China

当前我国有限责任公司发展对法定资本制的依赖

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11、

Uncertainty analysis method, for instance RSI method, could be used in drafting and evaluating the rules and regulations for ship statutory survey in the new period. The topic of the thesis is novel and unique.

并且还提出探索用不确定性方法(RSI法)作为新时期船检技术法规起草的革命性方法和手段。

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12、

Article 57 Any person with no legal capacity to engage in litigation shall have his guardian or guardians as statutory agents to act for him in a lawsuit.

第五十七条无诉讼行为能力人由他的监护人作为法定代理人代为诉讼。

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13、

Following the thought of recognizing legal capacity, this part reaches the conclusion that China should adopt the mode of statutory resolutely condition under general protectionism after comparing different legislative precedents and theories.

该部分以权利能力认定为思路,通过比较不同的立法例和学说,得出了我国应采取的模式为总括保护主义之下的法定解除条件说的结论。

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14、

Article 27 Under any of the following circumstances, the part of the estate affected shall be dealt with in accordance with statutory succession:

第二十七条有下列情形之一的,遗产中的有关部分按照法定继承办理:

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15、

The share reserved shall, if the baby is stillborn, be dealt with in accordance with statutory succession.

胎儿出生时是死体的,保留的份额按照法定继承办理。

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16、

The tax is levied without statutory authority.

征收此税缺乏法律依据。

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17、

A security interest in the statutory context, it should be conducted to perfect the lien system, the priority system set up simultaneously.

在法定担保物权方面,应当对留置权制度进行完善,同时建立优先权制度。

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18、

The extension of the term''director''to cover both a''de facto director''and a''shadow director''aims to prevent those controlling the company from evading their statutory liabilities and obligations as directors by simply not accepting appointment as directors.

董事一词包括实质董事和影子董事,用意是避免一些掌握公司控制权的人,轻易地拒绝受委,以推卸他们身为董事的法定责任和义务。

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20、

The statutory tax rate of the home country and the statutory/ effective tax rate of the host country play a role in this way.

母国法定税率u、东道国法定税率u和东道国有效税率t通过这种渠道发挥作用。

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