查询词典 burden of proof

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

Firstly, a probe into the dual implications of burden of proof and the expurgation of its intrinsic meaning and result meaning is burden of proof in applied conditions of burden of proof .We should make a definition of applied conditions of burden of proof .The thesis makes a research into the internal structure of applied conditions of burden of proof so as to clearly show the triple contents of its internal structure. In addition, the thesis makes a probe into its regulating mechanism. It points out clearly that applied conditions of burden of proof must ensure the correct application and cautious application of burden of proof.

首先，通过对证明责任的双重含义进行考辨，廓清证明责任的两层含义中本质意义抑或结果意义乃是我所说的证明责任适用条件中的证明责任，对于证明责任适用条件的含义进行界定；继而，文章对证明责任适用条件的内部构造进行研究，指明其内部构造的三重内容；进而文章对证明责任适用条件的约束机制进行了探讨，明确指出，证明责任适用条件必须能够保障证明责任的正确适用与谨慎适用。

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Burden of proof in the trial may extend to the pretrial stage, imposing auxiliary burden of proof on investigators, extensive burden of proof on the defendant, and burden of proof on the criminal investigative agency in an accusatory investigation system. The relationship between the duty of prosecutors' being objective and their burden of proof should be well handled and burden of proof is subject to duty of being objective.

然而，文论虽多仍有概念模糊及适用不当的问题，而对审前程序中的证明责任、检察官证明责任与其客观义务的关系以及被害人在刑事公诉案件中的证明责任等直接影响制度构建与操作的问题，学界还缺乏注意与探讨，本文就这些问题作一试析，亦就教于学者与实务界人士。

In the second part, this article gives descriptions about the effects ofpresumptions on the Burden of Proof in detail in the civil law and common law. In thecivil law, as a special provision of Burden of Proof, the presumption of law make theburden of production and the Burden of Proof shift to the adversary. In the commonlaw, there is a difficult wok to make a choice between shifting the burden ofproduction and shifting both of the burden of production and the burden ofpersuasion.

第二部分，就两大法系中推定对举证责任产生什么样的影响分别作了论述，大陆法系认为法律推定是一种特殊的举证责任规范，它转移结果意义上的举证责任和行为意义上的举证责任；英美法系法律推定在推定是只转移提供证据的责任还是及转移提供证据的责任又转移说服责任之间徘徊。

Delivers raises the children to deliver raises the person to be supposed to adopt the organization to China to provide the following proof material:(1) its myself resident identification card, the resident register (social welfare organization achievement delivers raises person, must submit its person in charge's status credential),by adopter the situation proof;(2) by adpter the fresh parents for delivers fosters the person, must submit the written opinion which the fresh parents mutual consent delivers raises;(3) because loses one's spouse or the whereabouts by adopter the father or the birth mother is unclear, delivers by the folk remedy raises, must submit the spouse to die or the whereabouts unclear proof and the death or the whereabouts unclear spouse's parents does not exercise first fosters the power the proof;(4) is not had by adopter the parents the completely civil capacity, by does by adopter the guardian delivers raises the person, must submit myself to have the right of guardianship the proof and is not had by adopter the parents the completely civil capacity, and to is had by adopter the serious harm the proof;(5) had died by adopter the parents, by is delivered by adopter the guardian achievement raises the person, must submit his/her the fresh parents' death proof, myself has the right of guardianship the proof, and all that have the foster duty the person agreed delivers raises the written opinion;(6) delivers by the social welfare organization achievement raises the person, must submit the abandoned baby, the abandoned baby which the social welfare organization writes up is abandoned and the discovery situation proved as well as searches his/her parents or other guardian situation proofs; By adopter is the orphan, must submit the orphan the parents to die or the announcement death proof, as well as has other people which fosters the orphan duty to agree delivers raises the written opinion;(7) delivers raises the children with disabilities, must submit the disabled proof which the county levelabove hospital writes up.

送养子女的送养人应向中国收养组织提供下列证明材料：(1)其本人的居民身份证、户口簿(社会福利机构作为送养人的，应当提交其负责人的身份证件)、被收养人的情况证明；(2)被收养人的生父母为送养成人的，应当提交生父母双方同意送养的书面意见；(3)被收养人的生父或生母因丧偶或者下落不明，由单方送养的，应当提交配偶死亡或者下落不明的证明及死亡的或者下落不明的配偶的父母不行使优先抚养权的证明；(4)被收养人的父母均不具备完全民事行为能力，由被收养人的监护人作送养人的，应当提交本人有监护权的证明和被收养人的父母不具备完全民事行为能力、并对被收养人有严重危害的证明；(5)被收养人的父母均已死亡，由被收养人的监护人作为送养人的，应当提交其生父母的死亡证明、本人有监护权的证明，以及其他有抚养义务的人同意送养的书面意见；(6)由社会福利机构作为送养人的，应当提交社会福利机构出具的弃婴、弃儿被遗弃和发现的情况证明以及查找其父母或者其他监护人情况证明；被收养人是孤儿的，应当提交孤儿的父母死亡或者宣告死亡证明，以及有抚养孤儿义务的其他人同意送养的书面意见；(7)送养残疾儿童的，应当提交县级以上医院出具的残疾证明。

The burden of proof;The legal burden of proof;The burden of adducing evidence;The legal burden of proof;the accused;The prosecution

证明责任；举证责任；证明的法定责任；被告人；控方

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企业所得税负担与企业规模的一般关系看，如果以直角坐标系的纵轴表示税负，横轴表示企业规模，那么随着企业规模的变大，三城市企业的税负曲线呈一个平躺着的S形状，即规模最小的企业税负较高，500到1，000万元企业的税负率最低，然后企业的税负率开始随规模的增加而提高，这种趋势一直延续到企业规模超过1亿元时达到最高点，待企业规模继续扩张到8亿元左右时，税负开始回落，并将低于原先超过1亿元时的水平。

Firstly this paper dissertates the significance, principle, workflow and characteristics of remote digital proof. Moreover, it puts forward the color management scheme of remote digital proof. And then, through experiments, it describes the process of native digital proof, including setting up ICC Profile which reflects printing characteristics, basic linearization and digital proofer's linearization, setting up ICC Profile which reflects characteristics of digital proofer's paper and ink, and so on. On the basis of that, the process of remote digital proof is set up and realized, including setting up original proof and remote proof. Besides, the chromatism and resolvent is analysised. The color consistency between the two digital proofers is realized. Finally, by setting up RSA digital signature of remote digital proof, the security of network transmission and validity of digital signature is assured.

本论文首先阐述了远程数码打样的意义、原理、组成及特点，并提出了远程数码打样的色彩管理解决方案；然后，通过实验说明了本地数码打样的输出过程，包括创建反映印刷工艺特性ICC Profile、数码打样机基本线性化及数码打样机线性化、创建反映数码打样机纸张、墨水特性的ICC Profile等等；在实现本地数码打样输出的基础上，基于Best Remoteproof建立和实现了远程数码打样，包括创建本地校样和远端校样；并且分析了色差数据以及解决方法，实现了两台远程数码打样机之间的色彩一致性；最后，通过建立远程数码打样的RSA数字签名方案，保证了网络传输数据的安全性以及数字签名的有效性。

In the wake of the above the classification, Rosenberge raised the principle for distribution of burden of proof: person who is in view of right existence is obligated to take the burden of proof according to the legal requirement for the right occurring; person who deny right existence is obligated to take the burden of proof according to the legal requirement for right obstacle, right nullification or right obviation.

在进行了上述法律规范分类后，罗森伯格提出的分配证明责任的原则是：主张权利存在的人，应就权利发生的法律要件事实负证明责任；否认权利存在的人，应对存在权利障碍要件，权利消灭要件或权利排除要件事实负证明责任。

It has to be computed by the host for the actual clock rate.

主控制器可以用来计算实际的时钟速率。

Let's see what you got.

让我看看你的东西