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英文论文写作中的首字母缩写和缩略词

2018-11-19 17:10:17 | 日記
在英文论文写作中,名词缩写是非常重要的一环,这是因为很多英文论文的写作都会涉及到各研究领域中的各类概念或术语,所以非常需要用首字母缩写或缩略词来提高文章的流畅度。建议同学们在写作的时候最好进行缩写,下面就给大家讲解一下。

「首字母缩写」是由单词组合中每个词的首字母结合而成的缩写,如「FAQ」是「frequently asked question」的缩写、「IEEE」是「Institute of Electrical and Electronics Engineers」的缩写。人们常将这类缩写与缩略词混淆,甚至在学术界也如此,认为它们指的都是由多个词组成的术语之首字母缩写。

虽然一部分的首字母缩写的确是缩略词,但不是全部。比如以下这些名词:「atomic force microscopy」、「English as a second language」、和「full width at half maximum」,它们的缩写分别为「AFM」、「ESL」、和「FWHM」,但是它们并不算是缩略词,因为这些词的发音并没有变成新的或独立的单词,而是沿用了单独字母的发音,即「ay-ef-em」、「ee-es-el」、和「ef-double-you-aitch-em」。

相比之下,缩略词除了是词组中各单字首字母(或关键音节的首字母)缩写组成的词以外,这些新组成的词同时也拥有新发音、成为真正独立的单词,如:

laser = light amplification by stimulated emission of radiation

radar = radio detection and ranging

scuba = self-contained underwater breathing apparatus

请注意,以上所列的三个例子已经被广泛运用到科技以外的领域,因此它们通常不再以大写的「LASER」、「RADAR」和「SCUBA」出现。

一些仍然以大写形式出现的缩略词包括代表「mobile equipment technology」的「MET」和代表「personal identification number」的「PIN」。

了解缩略词和首字母缩写的区别是很重要的,因为它们的发音影响了它们在写作中的应用。无论是缩略词(如「AIDS」)还是首字母缩写(如「HIV」),它们都是出现在写作中的文法元素,需要正确地运用。

例如,虽然「HIV」以子音字母「H」开头,但与之搭配的冠词是「an」,因为这个词的发音是「aitch-eye-vee」,即以母音开头。请看以下例子:

“Our institute has implemented an HIV testing and counseling program.”

When writing out the full term the initialism represents, use the general article “a”.

“Our institute has implemented a human immunodeficiency virus testing and counseling program.”

在文法上正确使用缩写是很重要的,这向读者和审阅者显示了作者完全了解自己所运用的术语。然而,要注意一些例外的情况,部分的首字母缩写本身代表的名词术语为复数,但因他们往往被当作单数名词使用,所以在书写中并没有显示出来。例如代表「information systems」的「IS」和代表「General Motors」的「GM」,几乎在所有文章中,把这两个缩写写成复数的「ISs」和「GMs」都是错误和有误导性的。

在使用首字母缩写和缩略词时要避免重复的错误。比如,一位技术写作员在用「RIE」代表「reactive-ion etching」时,应避免写出「RIE etching」这样的错误,因为「RIE etching」指的是「reactive-ion etching etching」!其他常出现的重复缩写包括「PIN number」、「ATM machine」、和「RAM memory」。由于此类错误太常出现于口语和写作中,人们甚至为它命名了一个缩写名称:重复首字母缩写的「RAS综合症」(「RAS」=「redundant acronym syndrome」)!虽然讨论这些重复的用法很有意思、我们也可以从中学到很多,但我们应避免在技术写作中出现这样的错误。

另一个在技术写作中常见的错误是将不是缩略词的名词当作缩略词使用。例如,因为看到Sony公司的标志中四个字母常以大写形式出现,某些作者误将Sony公司写成SONY。但是,这样的写法是错误的,因为「Sony」不是一个缩略词,它就是这家公司的全称,因此只有第一个字母需要大写。

最后,在技术写作中最常见的关于首字母缩写和缩略词的错误,就是大部分人以为缩写中出现的大写字母在缩写前的词组中也需要大写,实际上并不是这样的。例如,作为商业管理哲学的「total quality management」缩写为「TQM」,但它的全称却常常被错误地写成「Total Quality Management」,这有可能是因为部分作者忘记了这个词本身并不是专有名词,甚至是更糟糕的情况──作者根本从一开始就没有完全了解这个词的含意!请记住,在文章中缩写术语之前,首先了解该术语的含意和来源是很重要的,因为作者在论文中处理首字母缩写和缩略词的态度与方法常常反映了他们自己对于运用术语的了解程度。

以上就是英文论文写作中的首字母缩写和缩略词的讲解,同学们要注意,这类词在论文中第一次出现时,必须同时介绍它们所代表的完整名词。

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Paper代写:Environmental infringement

2018-11-19 17:09:57 | 日記
下面为大家整理一篇优秀的paper代写范文- Environmental infringement,供大家参考学习,这篇论文讨论了环境侵权。危害环境的侵权行为,是一种特殊侵权行为。在环境侵权行为中,有一些是为创造财富,增进公众福利活动的附属行为。这些生产生活活动属于符合社会生活常规、有价值有意义的合法行为。如果这些活动被完全禁止,社会发展将会停滞不前。因此对引起环境侵权的各种产业、经济活动既不能完全禁止,也不能放任自流,而应权衡社会、经济、环境各方面的利益,确定在发展经济,保护人体健康及环境资源等各方面均能接受的平衡点。

Sudden hearing the teacher in the book "the environmental protection law," pointed out: "bad for the environment tort, it is a kind of special infringement behavior. The object of infringement including the property right and personal right and environment right of others. Infringement of property rights, it is to point to by pollution or damage to the environment and make the other people's property has been damaged,, such as pollution or damage other people's land, crops, livestock, poultry and aquatic products. Due to infringement of the right, it is to point to by pollution and harm to environment and the health and life damage to others, including the cause of illness, injury, disability, death, etc. The environment right infringement, is due to the violation of the stipulations of environmental protection, pollution, damage, damage to the environment and has hurt other people should enjoy normal environmental quality or environmental comfort, with peace of noise and vibration harm others, hamper the normal work and rest and learning; Or illegally blocking others by illegal buildings housing lighting and ventilation, etc."

Environmental tort such as discharge of waste water, waste residue, waste gas production enterprise itself is often to create wealth, increase public welfare activities of the subsidiary. The production and living activities belong to conform to the normal social life meaningful and valuable legal act. If these activities are completely banned, social development will stagnate. So as to the cause of environmental tort can neither a total ban on all kinds of industries, economic activity, also cannot let themselves go, but should be balancing the interests of social, economic, environmental aspects, in the development of economy, the protection of human health and the environment and resources and so on various aspects are acceptable balance, although the economic development of industry economic activities, control environmental pollution, thus to develop economy and protect the environment rights and interests of citizens.

Environmental tort perpetrators are often economic strength of enterprises, while the victim is often lack of evading capability and resistance of weak social individuals. Both sides power position difference, in fact no equality.

Environment infringement behavior, is determined by the environmental self-purification capacity, when a certain pollutants emissions more than environmental self-purification capacity, environment can't digest that part of the pollutants will be accumulated slowly, the number to a certain extent, to show its damage, therefore, the damage caused by the pollution of the environment is often after a long time to detect.

In the environment infringement behavior, the offender is usually not directly impact on the victim, but is first applied to the surrounding environment, then through the intermediate link "environment" on the victim's health and property, has obvious indirect.

China's "general principles of the civil law" the 124th regulation: "in violation of the provisions of the state environmental protection to prevent pollution, environmental pollution causes damage to others, shall bear civil liability according to law". That is to say, does not undertake the pollution legal polluters to the health of others, property damage of tort liability. But at the same time, the environmental protection law of the first paragraph of article 41: "produce environmental pollution hazard, it is the responsibility of eliminating danger, and the direct damage to the unit or individual compensation". It can be seen as long as the legitimate rights and interests of units or individuals for environmental pollution and damage, shall assume the liability for compensation. "General principles of the civil law" and other special law about environment tort violations do not match the constitutive requirements of regulation, caused controversy in practice.

Environmental tort belongs to special tort, should not be in behavior illegality as the components of the environment infringement. "General principles of the civil law" is only suitable for a variety of tort including the provisions of the principle of environmental tort in the regulation of specific characteristics should be left to the special law.

Victim disadvantaged due to environmental problems are often difficult to detect potential environmental tort damage to oneself, also hard to prove that the cause of the offender behavior and damage result of cause and effect, so the causation presumption, the burden of proof in environmental tort theory a rush. However, the current legislation in China, the environmental tort litigation has not been made causality and the special rules of burden of proof. Only in the supreme people's court "about the opinions on some issues of applicable" the 74th of damages caused by environmental pollution in the litigation has made the transfer of the burden of proof: the explanation of the "facts of infringement of the plaintiffs, defendants denied, the defendant will be responsible for the proof." Which is too general, the judge in the judicial practice also so often in a dilemma, is not conducive to the parties rights and interests of the maintenance. It should be said that the causal relation estimation principle and transfer the burden of proof, should make a provision in the procedural law and special law environment.

Due to the pollution of the environment, the characteristics of the problem of latent and generalized broke out, there are many environmental problems tend to be serious, so that polluters pay when damages, cannot afford the high compensation. The establishment of social compensation mechanism is through insurance or compensation fund and administrative compensation way, by the polluters pay premiums or accumulation fund, will face the damages to the insurance company or Shared by the whole society, which on the one hand, can avoid the single polluter, lack of ability to pay due to the relief strength at the same time can also be through by the society share the risk, reduce the burden of the polluters and development is conducive to raise the enthusiasm of production, creation and the development of social economy. Social compensation mechanism mainly includes liability insurance system, financial guarantee system, the administrative compensation system and the system of punitive damages.

Conciliatory system of environmental infringement rule out of interest measurement is based on the basic thinking methods. On the principle of benefit measure macro to consider national environmental policy on the environment and reasonable and effective configuration of resources, costs and benefits of economy, the law of fair and reasonable. First of all to consider the nature of the infringement and degree such as the infringement form, rationality, eliminate the possibility, severity of the violation, etc., second to consider is the infringement of the nature and content of interests; Such as life, health, property, and finally determine the scope of the rights and interests protection and the relief way. Due to the mandatory completely ruled out the infringement harm the stop of industry and commerce enterprise management activity, needs to be interest measure, strict carefully make a decision. The fact that the parties to the economic interests of the two balance.

In advocating the theory of environmental right at the same time, shall be confirmed in the environmental law and guarantee citizens' right to know, to participate, and appropriate expansion of scope of the parties involved in the environmental administrative process, perfect the public participation in environmental protection of procedural law, so that citizens have interests or environmental groups in major polluting factories and facilities as well as the development and construction project environmental impact assessment report, the approval stage, for the possibility of environmental violations, as far as possible to participate in the public opinion hearing etc way out. Countries it is necessary to support the development of public welfare, environmental groups, in accordance with the law, including environmental protection organization, the public the opportunity to participate in environmental protection, guarantee the exercise of the environmental right to know and participate.

At present, in our country environment infringement is a new way of tort, although China is a developing country, the emphasis on economic construction, but must not go to pollution, governance after the path to economic development, establish the sustainable development of circular economy is the ultimate goal of socialist modernization construction in our country.

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MLA格式的Secondary Source引用规范

2018-11-19 17:09:36 | 日記
留学新生在写作英文论文之前,必须要先了解primary source和secondary source这两个概念。primary source就是文学作品本身,没有经过别人加工的文本;secondary source则指的是加工过的primary source.如果要引用这些,那么就必须要用MLA格式进行引用,下面就给大家讲解一下。

什么是MLA格式呢?

MLA格式包括两部分:In-text citation以及文章写完后另起一页的Works Cited页。通过你的格式,读者可以找到你的引言是出自哪本书的哪句话。

In-text Citation

文章中的引用一般在括号中告诉读者引用文本的作者以及页码,如:

Arguing that fate has little to do with the tragedy that befalls Oedipus, Bernard Knox writes that “the catastrophe of Oedipus is that he discovers his own identity; and for his discovery he is first and last responsible” (6).

Work Cited page

等你文章都写好之后,要另起一页,把你文章中所引用的所有情况一一列出来,比如说(注意这边是悬挂缩进):

一般书籍的格式是:Last name, First name. Name of the book. City of publication: Publisher, year of publication.

Plagiarism

讲一下学术抄袭这个大罪。一般以下几种行为是被认为是抄袭行为:

使用别人的idea或者别人的原话的时候,没有使用正确的引用格式

在引用别人原话的时候,没有加双引号

在总结或者同意转述的时候,没有使用自己的语言

大家看一下,下面是给大家找到的一个抄袭的例子:

原文:

Mothers [in the late nineteenth century] were advised to teach their daughters to make small, exact stitches, not only for durability but as a way of instilling habits of patience, neatness, and diligence . But such stitches also became a badge of one’s needlework skill, a source of self-esteem and of status, through the recognition and admiration of other women.

—Elaine Hedges, “Small Things Reconsidered: ‘A Jury of Her Peers,’ ”

如果你这么写就是抄袭(和原文用词、句式重复度太高!):

One of the final clues in the story, the irregular stitching in Minnie’s quilt patches, connects immediately with Mrs. Hale and Mrs. Peters. In the late nineteenth century, explains Elaine Hedges, small, exact stitches were valued not only for their durability. They became a badge of one’s prowess with the needle, a source of self-respect and of prestige, through the recognition and approval of other women (62).

但是按照下面这样写就不会被认定为抄袭(同意转述程度要高!):

One of the final clues in the story, the irregular stitching in Minnie’s quilt patches, connects immediately with Mrs. Hale and Mrs. Peters. In the late nineteenth century, explains Elaine Hedges, precise needlework was valued for more than its durability. It was a source of pride to women, a way of gaining status in the community of other women (62).

以上就是关于MLA格式的引用规范,同学们在写作英文论文的时候一定要注意这些细节。

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Paper代写:The critical thinking

2018-11-19 17:04:34 | 日記
本篇paper代写- The critical thinking讨论了批判性思维。批判性思维作为一种思维,就其本身属性而言,就是一种抽象存在,不仅指谓具体思维技能和方法,更指一种思维方式和思维习惯,是运用认知技能和策略以增加获得期望结果可能性的思维活动,它是对所学东西的真实性、准确性及其价值进行个人判断,从而对行为做出合理决策的思维活动。本篇paper代写由51due代写平台整理,供大家参考阅读

Critical thinking, has long been known as I don't know, in essence, critical thinking is an important branch of logic. Through exploring what is critical thinking, critical thinking logic features, and its social and cultural functions in order to achieve a comprehensive understanding of critical thinking.

When it comes to critical thinking, its history can be traced back to ancient Greece. Famous scholars invented a question and answer method of Socrates, he used the inspiration, metaphor and other means, through continuous questions, make the discussion of the problem from the concrete examples of gradually thorough, thus to refute the wrong view unceasingly, in order to close to the correct knowledge. But in the process of the development of logic, this can only be close to and cannot reach the thinking method of comparison in terms of classical logic, does not have the advantage, the classic deductive logic, with its "reasonable accurate conclude" by people.

Continues this advantage to the development of mathematical logic, formal logic using artificial languages such as symbolization, formal way, make logic to solve specific problems in daily life appear stretched: for a deductive reasoning, classical logic thought it either effective or ineffective, there is no other intermediate state, the absolute orientation of thinking in scientific research activities is undisputed, but in real life, the division of absolute and analysis, and can't solve practical problems.

We can cite a simple example: smoking, ok? If from the perspective of classical logic, we need to find out the reason of all smoking is not good, such as smoking is harmful to health, smoking increases the cost of living and a series of reasons, difficult to end. But in everyday life we just briefly cite several reasons, will be able to prove the correctness of this view, although the evidence to support the argument of can't reached one hundred percent, but used in communication, argument is sufficient.

For such a demonstration, we is hard to say whether it is valid or invalid. Single from the perspective of classical logic is whether it is inappropriate. But we cannot doubt the conclusion of the argument gaining the support of the premise to some extent. We need to find a way to not absolute, the formalized method of solving practical problems, the real demand for the development and research of logics need to critical thinking.

When it comes to here, what is critical thinking? How do we define critical thinking? In my opinion, as a kind of thinking, critical thinking in terms of its own attributes, there is an abstract, refers not only to create the specific thinking skills and methods, more refers to a way of thinking and habits of thinking, is the use of cognitive skills and strategies to increase the possibility to obtain a desired result of thinking activity, it is what you have learned the truthfulness, accuracy and value of individual judgment, and to "do" and "what" to make reasonable decision thinking activity. As a kind of way of thinking and habits, correspond to rational, logical and critical thinking of truth, is a reasonable, healthy skepticism attitude, is the basic presupposition: any ideas or thoughts can and should accept questioning and criticism; Any ideas or thoughts should be through the argument to defend itself.

First of all, the essential content of critical thinking is the logical thinking. Both belong to the species relationship, critical thinking is an important branch of logic, which determines the need to correctly in the process of thinking we use logical thinking to study things. Second, as an important branch of logic, the tool of critical thinking must use logic. This with the aid of mainly expressed in the critical thinking needed a proposition, of issues that need to be strict logical analysis and reasoning, all of these must comply with the rules of logic. Finally, the logic rationality through the main characteristic of critical thinking, critical thinking and rational spirit, nature contained in the logic.

With critical thinking is not like classical logic, with the formal structure, it is easy to make people confuse it with informal logic, critical thinking is the advocates the pursuit of "symbol", but this does not mean that critical thinking is a form of logic, doesn't mean that critical thinking can not abide by the laws of formal logic.

With the progress of science and technology, highly developed productive forces to need rational social construction, in order to overcome some columns in the period of social transformation in disorder, imbalance, anomie phenomenon, from the perspective of marxist philosophy that the requirements of the rational social consciousness decisive role to the society, there is no doubt that critical thinking as a supplementary form logic and informal logic force cannot be renewed attention, and the role of it requires the language concept indeed, judgment, reasoning is demonstrated, strictly abide by the law of logic, to achieve dynamic balance of social development and ordering, standardization, has an irreplaceable role.

Innovation is the driving force for the development of a country, and critical thinking as a health, skepticism attitude, and is widely used in various fields, it promotes the spirit of risk-taking, before others, advocating innovation, have the courage to the spirit of competition and failure tolerance for innovation, create new things has played a positive role, the practice also proved that the reform and opening-up, the theoretical innovation of our country is mainly critical thinking at work.

Due to the nature of critical thinking with logic, so it's starting point and foothold on the premise of rational and truth, right now, we advocate the construction of a harmonious society, its essence is to take a rational attitude to deal with between people, between people and society, social community, and between the relationship between man and nature. Critical thinking as an invisible power, social code for the construction of a harmonious society provides a rational principle.

Above all, the ability of critical thinking include the understanding of all kinds of information, identification, analysis, synthesis, comparison and judgment ability, is in the human natural selection, get rid of the nature, select natural after three times to form the human highly developed logical thinking. It has a rational logic features, makes up for the formal logic and informal logic in solving the problems of insufficient, fully respect concept is clear, to determine appropriate, logic reasoning to logical rules, in practice, play the function of the corresponding social culture, is worthy of our study in social life, work pay attention to learn and actively use a powerful tool.

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Essay代写:British property tax policy

2018-11-19 16:47:16 | 日記
下面为大家整理一篇优秀的essay代写范文- British property tax policy,供大家参考学习,这篇论文讨论了英国房地产税的征收政策。上世纪90年代,英国实行了住房财产税与营业房屋税相结合的房地产税收体系,这一体系经过近20年的运行,表现出优于以往不动产税制的若干特点。作为不动产保有环节的税种,住房财产税及营业房屋税在全国税收中占有重要地位。英国地方政府坚持以支定收的财政预算原则,拥有简便易行的住房财产税计税方法,统一将住宅价值分级,并结合地方情况确定具体税额,既保证了税收统一,又适应各地的不同情况。

Britain's real estate market has attracted a large number of overseas investors. The most important factor is its complete, efficient and transparent real estate tax system. In the United Kingdom, the real estate tax on real estate possession includes two types: housing property tax and business house tax.

Housing property tax is a tax on the land, houses and other immovable properties used by property owners or tenants according to a certain proportion of the assessed value. It is an important source of revenue for local governments. Its history can be traced back to the Domestic Rates in the Elizabethan poverty relief act of 1601, which was renamed Community Charge in 1990, and was renamed Council Tax in 1993, which is still used today.

The taxpayer of the property tax is the owner or tenant of the house above the age of 18, including the person who owns the property completely, the house renter, the legal tenant, the person who has the housing permit and the resident and the owner of the house. A person who lives in a hotel or a family service worker who lives in a paymaster's home is not a taxpayer.

Britain is a privatized land country, where people buy land as soon as they buy a house. Therefore, the object of taxation consists of two parts, one is the land and the other is the buildings and structures attached to it. Tax is based on the assessed value of all residential houses owned by the taxpayer, including self-use and rental housing. Housing includes buildings, bungalows, apartments, stratified living rooms, mobile houses, boat houses, etc.

The tax rate mode of housing property tax adopts fixed tax rate, and the tax is paid annually. All houses in the UK are divided into eight grades a-h according to their market value, of which grade D is the benchmark tax level and the tax amount in other grades is a certain percentage or multiple of grade D, and the value of all houses is based on the market value as of April 1, 1991. House prices, whether rising or falling, are no less than the market value of houses in 1991, and thus do not have to worry about house appreciation or depreciation today. Under this tax structure, local governments in the UK simply determine the tax payable for grade D properties and multiply that by the tax multiplier to calculate the annual tax payable for grade A to H homes. The location of the property has a certain influence on the property value. The same property in England is more valuable than in Scotland. Therefore, the classification of property values in England, Scotland and wales sets different bases, but the calculation method is the same overall.

According to the analysis in table 1, the value of A house is eight times that of A house, while the tax multiplier is only three times that of A house. Therefore, it is judged that the tax rate regressive system is implemented in the UK. Although the tax rate on more expensive properties is increased, the tax rate is reduced. In addition, the number of houses with low home values is high, with grades A, B and C accounting for nearly two-thirds of the eight grades. Therefore, seen from the overall trend from 2001 to 2010, the tax rate of grade D is always higher than the average tax rate of each house. Although grade D has a high tax rate, the overall average tax rate is lower than that of grade D.

To ensure fairness, the home property tax rating is assessed by the Valuation Office Agency, a division of the national tax and customs bureau, an independent specialized agency, rather than the tax authorities of local governments. The tax amount of property tax of each grade will be adjusted every year. In recent years, the tax amount of housing tax increases year by year.

The property tax is mainly used by local governments for the following three aspects: paying education, social services, housing repair, entertainment facilities, transportation facilities, and public health facilities; Improving living conditions and providing police and fire services; Regional long-term planning and development.

There are very detailed tax exemptions for property taxes in the UK, such as properties that are only occupied by students, minors, diplomats or people with disabilities are fully exempt, and vacant homes have a maximum six-month tax exemption. The basic condition of full tax on housing property is that at least two adults live in the house. If there is only one adult, the income can be reduced by 25%. If there is no residential house or second residence of a resident, the income can be reduced by 50%.

In the UK, property taxes are levied not only on the houses in which people live, but also on the commercial real estate, that is, the owners of non-residential real property such as factories and shops. The house tax is a new tax introduced in England and wales in 1990 under the local government finance act of 1988, also known as non-domesticrates.

Taxpayers are owners of non-residential houses, including natural and legal persons.

The house that USES nonresidential, want to pay business building tax. Including legal person and natural person business use room, if store, office building, storehouse, factory.

The basis of tax is the assessment of rental income. Like property taxes on housing, the office of appraisal is responsible for the assessment every five years.

The operating property tax shall be subject to a uniform national proportional tax rate, which shall be verified and changed annually by the finance ministry of the central government according to the tax rate and inflation rate of the last fiscal year to determine the new tax rate. The final tax payable shall be a certain percentage of tax rate to evaluate rental income minus the exemption. Britain has focused on a tax cut aimed at supporting small businesses, with a tax base on three categories: tax cuts, buffer zones and taxable properties in tax areas, which are offset by tax increases in those areas. The houses in the buffer zone have neither tax cuts nor tax increases.

Unlike the property tax on housing, the UK business tax was first introduced as a central tax in 1990. After the business tax revenue collected by local governments has been submitted to the central finance, it will be transferred to a special fund, which will be used by the central finance to pay transfer funds according to the population base of each region, and distributed among different regions in a certain proportion.

There are many detailed exemptions in the tax code for property that are exempt from business tax: agricultural land and buildings, fishing grounds, ship moorings, religious buildings such as churches, parks and specific properties for the disabled. Other items that fall within the scope of tax cuts include: taxable properties with a vacancy period of more than three months, and a 50% reduction in business tax; The local government has the right to increase the proportion of the business tax cut by 80% for the taxable property used for charitable purposes, or even completely exempt the business tax. The local government may grant certain tax breaks to properties owned by or used for charitable purposes; The local government has the right to extend the tax reduction period by 50% over five years for non-agricultural taxable property which is newly converted from the original farmland or farmhouse and whose annual rent is less than 6000 pounds. In villages with less than 3,000 people, business tax will be cut by 50% on taxable property.

From April 1, 1993 till now, the UK has implemented the real estate tax system which combines the property tax and the business house tax. After nearly 20 years of operation, this system is superior to some features of the previous real estate tax system.

As a kind of tax in real estate possession, the housing property tax and the business housing tax take an important position in the national taxation. The scope of taxation is wide, including not only residential real estate, but also non-residential real estate. The direct and indirect fiscal needs of local finance are guaranteed through the division and coordination of the two kinds of taxes of housing property tax and business house tax. Through this kind of real estate tax system, a set of economic mechanism is formed, which is conducive to the rational flow and efficient allocation of land, to the effective operation of economy, and meets the needs of economic development.

The British local government adheres to the principle of budget based on expenditure and fixed income, owns the simple and convenient method of tax collection on housing property, the procedures are simple, open and transparent, the residential value is classified uniformly, and the specific tax amount is determined according to the local situation, which not only ensures the tax unification, but also ADAPTS to the different situations in different places. At the same time, the detailed tax cut policy reflects the care for small businesses, low-income people, the disabled and minors, supports the income of low-income people through tax deduction and preferential treatment, and embodies the principle of fairness.

Although the tax on more expensive properties in the UK is increased, the tax rate is reduced, which is regressive. It is fair and effective to satisfy the "income theory" and "ability theory". However, for the poor, the regressive tax system makes the real tax rate of the poor higher than that of the rich, widens the gap between the rich and the poor, and has a certain impact on the society.

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