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The internalizing methods in America, Japan and European countries were introduced in the thesis, and the applicability of all the methods was analysed demonstratively. Three instruments adapted to Chinese situations were brought forward as follows:a Tax on the heavy polluted traffic modes; b Charge on the obviously unreasonable transport distances; c offer transport subsidies with the taxes and fares to the modes with low external cost.

文中重点介绍了美国、日本和欧洲国家运输业外部成本内部化的途径,并对各种措施在我国的适用性进行了实证性分析,提出以下三种适合我国国情的运输业外部成本内部化的方法以供参考:(1)对污染大的运输方式征收一定的税费;(2)对明显不合理的运输范围收取费用;(3)将征收的税费补贴给外部成本低的运输方式。

This paper from the land and the house dismantlement in the process of land expropriation procedures, it points out the defects of our city, and then the behavior of house removal in the legitimacy of the system, and based on this, puts forward several Suggestions and opinions.

本文首先从土地征收和房屋拆迁的过程角度指出我国土地征收程序的缺陷,然后对我国城市房屋拆迁行为合法性进行了系统的探讨,并在此基础上提出几点看法和建议。

Public Interest is the important principle in acquisition,and the basic instrument controlling eminent domain power.

公共利益原则是不动产征收中的重要原则,也是规制征收权的基本手段。

This article by discussing the inheritance tax system, historical background and modern development, and described the inheritance tax system, the status of countries in the world and our inheritance in the history and development of the thesis focused on analyzing the inheritance tax system in the countries, as well as the development of our country , focused on the possibility of China's levy of estate duty, just under the market economy should be liable to estate duty should not put forward a personal view, with a view to benefit the development of China's inheritance system.

本文通过讨论遗产税制度的历史背景和近代发展,阐述了遗产税制度在世界各国的现状以及我国遗产税制度的历史和发展,论文集中分析了遗产税制度在各国以及我国的发展情况,重点讨论了我国征收遗产税的可能性,就在市场经济条件下应不应该征收遗产税的问题提出了个人看法,以期对我国遗产税制度发展有所裨益。

This tax comes in two forms: property tax (people who own a home have to pay taxes on it) and excise tax, which is charged on cars in a city.

这种税以两种税产生:一种是资产税(是对有房子的人所征收的);另一种是国产税(是对这个城市的车辆所征收的)。

As a rule, most States expropriate rural collective-owned land with compensation so as to promote the economic construction.

然而,我国的土地征收制度产生于落后的计划经济时代,根本不能适应市场经济的需要,土地征收中矛盾颇多,而补偿问题业已成为矛盾的焦点。

On the basis of above-mentioned analysis, this part discusses why the government may expropriate the collectivity-owned land.

第四章公共利益的范围:为了哪些利益可征收土地集体的土地可因公共利益的需要而被征收

The land expropriate cannot eliminate the right to contract for management of land.

在理论上,土地所有权的征收已不能消灭土地上存在的作为独立用益物权的土地承包经营权;在实践上,如不征收补偿土地承包经营权,失地农民的经济状况相比同一集体经济组织的其他成员会显著恶化。

Experts believe that the public interest can expropriate or requisition of land on the premise that: Levy, land acquisition, the main body of the Government.

专家认为,为了公共利益可以对土地实行征收或者征用的前提是:征收、征用的主体是政府。

The proposed negotiation mechanism between the expropriator and the expropriated is not operable under the current system.

我国由行政机关单方面界定公共利益的规定存在弊端,理论倡导各级代议机关确定公共利益的做法不符合我国立法国情,建立征收人与被征收人的协商机制在现有制度下不具有实践的可操作性。

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