The tax treatment is unfair among different businesses and different tax - payers . the abnormal taxation certainly results in the abnormal development of the bank and securities industry . the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope , the abstraction and materialization of taxation , the taxation operation , the sanction and transparency of tax law , the seriousness of taxing administration and tax policy choice , not only provide the opportunity for the foreign finance institution which can carry out tax planning , moreover tax equity , but also likely lead to that the foreign finance institution lack confidence to china market and policy , finally affect its investment and result in tax unfairness among tax - payers 长期以来，我国财政与金融的特殊关系使得财政对银行业实行“特殊”的税收政策，银行业整体税负高于制造业以及非金融性的服务业，中资金融企业税负高于外资金融机构，过重的税负使得银行资本充足率难以保证，发展失去后劲；二是我国银行业和证券业税制结构不合理、税制不规范、不科学，银行和证券业内部不同行业、不同纳税人之间税收待遇不公平，畸形的税制必将导致银行与证券业的畸形发展；三是我国银行业和证券业税制与外国税制的差异，包括征税范围大小、税制的抽象化与具体化、税制的可操作性、税收法律约束力和透明度、税收执法的严肃性等差异，不仅给外资金融机构进行税务筹划甚至偷逃税提供了可乘之机，而且还可能使得外资金融机构对中国市场、对政府政策缺乏信心，而影响其投资，也导致纳税人之间税负不公。
It explains the rules of communication in consumption society , and then establishes a consumption - communication zoology structures . this part embodies the characteristics of consumption communication , such as the spectacle feature , messages environment and what we really consume . the second chapter mostly aims at analyzing the existence of the symbol commodities and its essence , which belongs to the media analysis in communication study 抽象化的认定不足以使消费传播生态生动的展现,第一章的第二部分着墨于使消费传播的各个特征具象化,通过剖析景象社会、消费传播语境和我们真正的消费对象,使得关于消费传播的描画更加的具体,也是消费传播真正现实状态的展现。
The glass is elaborated into glass decorations of diverse shapes , individuality , abstraction and more practicality and multifarious and multicolored tridimensional visual elaborations ? the arts and crafts products of jinlong brand with the glass nature of glittering and crystal - clear , by full use of its diversified natural voluptuous colors “金龙牌”工艺玻璃产品，利用玻璃独具晶莹剔透的特性，充分采用大自然艳丽悦目的多元化色彩，经过生产工艺处理，可将玻璃加工成形态各异、个性化、抽象化、实用性较强，精彩斑斓、五光十色浑厚的立体视觉产品。
The inadequate response to this , we use java identity of cross - platform and proposed a framework - gpmj . gpmj is a framework that abstracts the details of interfacing with a grid infrastructure , resulting in a simple programming model that can be of substantial aid in the quicker development of maintainable grid client applications 本文针对此不足,利用java程序的跨平台特性,提出了一个框架- gpmj ,它使得网格结构的接口的细节抽象化,构成了一个简单的编程模型,它能给予可维护的网格客户应用程序的开发一个实质性的帮助。
Ease of use : the contribution of o - o tools to modern interactive systems and especially their user interfaces is well known , to the point that it sometimes obscures other aspects ( ad copy writers are not the only people who call “ object - oriented ” any system that uses icons , windows and mouse - driven input ) 移植性:藉由强调抽象化和信息隐藏，对象技术鼓励设计者区别规格特性和实现特性,并使连接效果更容易.要编写系统以自动地适应硬件-软件机器上各种不同的组件,多态技术和动态绑定将会使之可能,举例来说不同的窗囗系统或不同的数据库管理系统
Then , a concrete study about the actual - effect are found . the teacher pay less attention to the pupils " psychology character , interesting , and life ; the teaching content nearly has no relation with the pupils " real life ; the teachers make bad use of teaching methods and modern teaching technology 通过问卷调查(和访谈) ，对教学现状进行了具体研究，发现影响实效性的问题主要有：教师对学生的心理特征、兴趣、生活等缺乏了解；教学内容知识化、抽象化，与学生的现实生活脱节；教学方法单一，现代教学技术使用贫乏。
Analysis on the meaning and concept of danger in this part , the author clarifies the meaning of danger , briefly analyzes the similarities and difference between the danger of social harm and the danger of potential damage offense . . two classifications of danger in criminal law in this part , the author mainly discusses two classifications of “ the danger of actor ? the danger of act ” and “ the danger of concrete damage offense ? the danger of abstract damage offense ” , and constructively put 关于具体危险犯,笔者在明晰了具体危险犯的危险,即危险状态是指危害行为对刑法所保护的社会关系(刑法法益)所造成的预示一定危害结果发生的现实可能性的法定客观事实的基础上,探讨了危险状态的判断构造,即对于危险状态,应该以客观存在的事实为基础,以科学的因果法则为基准,从事前和事后两方面进行综合的判断,在判断时,对于判断资料不能进行抽象化操作。
The mathematics basic course is the mature mathematics branch , have the representative abstract and close , our teaching marriage partner is a good relatively weak basis duty student but , on one hand abstract - rization sometimes becoming the obstacle , another aspect that they understand excessively is close not their structure of knowledge vitally needing 摘要数学基础课作为成熟的数学分支，具有典型的抽象性和严密性，然而，高职院校教学的对象是基础相对薄弱的大专学生，一方面抽象化往往成为他们理解的障碍，另一方面过度严密并非他们知识结构的必需。
