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After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

Fossils are well preserved. 2. The results of comparative analysis of South China Karst Nominated Sites (Phase 1) with similar sites: among the stone forests all over the world, Shilin Stone Forest in Yunnan is neither the tallest nor the oldest one, but the most complicated in the evolution history and richest in the forms. It represented a unique evolvement mechanism of stone forest development; Libo cone karst, possesses not only the most typical karst cones, but also the most complex assemblages of the cone karst.

"中国南方喀斯特"第一批世界自然遗产提名地与相似地点进行对比分析结果：云南石林喀斯特不是最高的石林，也不是最古老的石林，但云南石林形成演化历史最复杂，石柱的形态最丰富，代表一种独特的石林形成演化机制；荔波锥状喀斯特不仅锥峰单体最典型，而且锥状喀斯特地貌组合形态最丰富，代表典型的锥状喀斯特地貌特征，反映出大陆热带–亚热带锥状喀斯特的地质演化模式与过程。

This paper studies how to define corresponding pulse transfer function D′ of digital controller, while there are zeros of conjugate complex numbers or negative real number in D, poses a solution method and gives comparative analysis for three different situations.

本文对D中含有共轭复数零点，或负实数零点时，如何确定数字控制器的相应脉冲传递函数D′的问题进行了研究，提出了解决方法，通过实例对三种不同情形进行了对比分析。

Methods The methods of textual research, historical analysis and comparative research are used to study the development of complex number.

运用文献考证、历史分析和比较研究的方法对复数的发展进行研究。

Methods The methods of textual research,historical analysis and comparative research are used to study the development of complex number.

它不是按现在教科书中所描述的逻辑顺序建立起来的，而是从求解方程的实践过程中产生的。

As a complement to the context-based comparative study of the examples, componential analysis borrowed from semantics is applied in the translation of cultural words, which is based on Peter Newmarks related theories on culture and translation.

作为对以上基于语境的对比研究的补充分析工具，语义学中的成份分析方法同样被应用于对文化词语翻译的对比中，这是借鉴了彼得·纽马克有关语言与文化的理论。

Observations of pollen grains of the two regions can provide reference material for divergence and migration of Compositae, and for comparative studies of fossil pollen.

通过对这两个地区菊科植物花粉形态的观察有可能为菊科分化、迁移，以及化石孢粉的研究提供参考资料。

These studies are mainly related to the modern form of food packaging containers and materials, including plastic, metal, glass, paper and composite packaging materials for a number of different angles of the comparative analysis, analyze its characteristics, functions and uses.

这些研究主要涉及到对现代食品包装容器的形态和材质的分析，包括对塑料、金属、玻璃、纸以及复合包装等不同材质进行多个角度的对比分析，分析其特点，功能以及用途等。

These studies are mainly related to the modern form of food packaging containers and materials analysis, including plastic, metal, glass, paper and composite packaging materials for a number of different angles of the comparative analysis, analyze its characteristics, functions and uses.

这些研究主要涉及到对现代食品包装容器的形态和材质的分析，包括对塑料、金属、玻璃、纸以及复合包装等不同材质进行多个角度的对比分析，分析其特点，功能以及用途等。

I hope that this success is just the first in a long series.

我希望这只是成功的开始。

Three dimensional stresses on the interface of tire and soil, tire deflection and soil sinkage are measured.

测试轮胎——沙土界面上的三向应力、轮胎变形和沙土沉陷；建立考虑剪切应力对沙土承载特性产生影响的车轮牵引性能预测模型；分析车轮作用下土壤的纵向稳定性。