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With the management mode of single unit franchising,distributing and direct sales tores,Bubuweiying aims at developing mainly in the secondary market,radiating to the third market and entering the primary market at the same time.

单店加盟、代理,直营店的经营模式。主攻二级市场,辐射三级市场,进攻一级市场。

Moreover, all others who are our direct tenants, we will cause a general summons to be made by our sheriffs and bailiffs, for a fixed date (namely, after the expiry of at least forty days) and at a fixed place.

此外,所有其他谁是我们的直接租户,我们会导致一般传票将作出我们的县行政司法长官和法警,有固定的日期,并在固定的地方。

" Prince Vassily looked inquiringly at the princess, but he could not make out whether she was considering what he had said, or was simply staring at him."I pray to God for one thing only continually, mon cousin," she replied,"that He may have mercy upon him, and allow his noble soul to leave this …""Yes, quite so," Prince Vassily continued impatiently, rubbing his bald head and again wrathfully moving the table towards him that he had just moved away,"but in fact … in fact the point is, as you are yourself aware, that last winter the count made a will by which, passing over his direct heirs and us, he bequeathed all his property to Pierre.

& 瓦西里公爵以疑问的眼神望望公爵小姐,但他没法弄明白,她是否在想他对她说的话,还是随便地望着他……&我为一桩事一直都在祷告上帝,mon cousin,&她答道,&祈祷上帝宽恕他,让他高尚的灵魂平安地离开这个……&&对,是这样的,&瓦西里公爵心情急躁地继续说下去,一面用手搓着秃头,愤愤地把推开的茶几移到身边来,&可是,到头来,到头来,问题就在于,你自己知道,去冬伯爵写了遗嘱,把他的全部产业留给皮埃尔,我们这些直系继承人都没有份了。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先,笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权,本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定:其次,本文对电子商务引起的关税、增值税两方面的法律问题进行了分析;再次,本文研究电子商务引起的税收征管法律问题,包括电子商务引起的逃避税法律问题和电子税务问题,并分析了电子税务建设和完善所必需的法律环境;最后,本文研究我国的电子商务税收法律问题,结合我国实际情况,对我国电子商务税收政策与立法提出了若干建议。

The author illustrates the economic function of public sections, and analyses the cause of public disbursement, and also constructs the optimal scale of public disbursement. The author also summarizes the reform experiences of foreign countries. Then the author presents the managerial system of the budget in our country, which we can know the necessity of this treasury reform. After this, the author illustrates the correlative contents of TSA, such as standard process and the occasion of this reform. The author puts forward four capital modes, which accords with our instance. They are basic pattern of central government to senior budget units, basic pattern of central government to skeleton budget, basic pattern of financial direct disbursement and basic pattern of financial accredit disbursement. The author also advises a new effect modes can be put into practice after treasury banks come into existence. In this article, we can pick up the appraisals and advices of this reform. At last, the author puts theory into practice, brings forward that we can remain the capital using rights in colleges, but we should constitute capital managerial committee to masterfinancial capital, and carry out a new mode at colleges, which is like TSA.

本文作者从公共部门的经济职能入手,分析了公共支出规模扩张的原因以及公共支出最优规模的确定;然后又从已实行国库集中支付制国家的具体操作过程中,得出一些对我国国库改革有益的经验;文章介绍了我国预算管理体制改革的历程,从中可以看出实施国库集中支付制度的必要性,接着阐明了该项制度在我国的现行基本操作程序、我国推行国库集中支付制度的时机分析等一系列与该制度相关的内容;作者根据我国国情和资金的使用性质分别提出了中央对一级预算单位、二级预算单位以及财政直接支付、财政授权支付的四种资金拨付方式,文中还建议在成立国库银行后,实行在全国范围内更有效的单一资金拨付模式;文章接着分析了该制度的实施效果评价,并对国库集中支付制度的实施提出了政策建议;笔者最后将理论用于具体的实际中,针对现在高校一方面存在资金管理问题,另一方面又对在高校内实施国库集中支付制度持消极态度,提出将资金的使用拨付权留在高校,但需要成立资金管理委员会,在高校内部实行类似于全国范围内的国库集中支付制度的模式。

We hold direct elections at the primary level -- that is, for township and county posts, district posts in cities, and municipal posts in cities that are not divided into districts -- and we hold indirect elections at the provincial.

现在我们在基层,就是在乡、县两级和城市区一级、不设区的市一级搞直接选举

Wang and Son also direct their ire at targets at home.

王和宋也会把他们的愤怒直接指向国内。

Wang and Son also direct their ire at targets at home.

王小东和宋强还将他们的愤怒指向中国国内。

Wang and Son also direct their ire at targets at home.

王和宋还把他们的怒火喷向国内的目标。

Wang and Son also direct their ire at targets at home.

王先生和宋先生的怒火目标也包括国内。

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