But the traditional BP network has demerits in itself.

Common Quality Demerits and Prevention in Energy Saving Building's Construction

节能建筑施工质量通病及预防

Analysis of Merits and Demerits About Distance Education Based on Computer Network

基于计算机网络的远距离教育优缺点分析

Some people like to judge the merits and demerits of different values;

有些人喜欢给不同的价值观评出优劣；

Whoever violates the school regulations will be given a demerit.

违反校规者将给予记过处分。

You'll get three demerits if you're caught smoking on school grounds.

在校内抽烟一经发现将被记过失分三分。

Frenchmen have a proverb: "The life only has the death and the tax revenue is inevitable".

法国人有一句谚语：人生惟有死亡和税收不可避免。

The American often said that, in a person's life only has two matters to be allowed definitely to be able to occur; death and tax payment.

美国人常说，一个人一生中只有两件事可以肯定会发生；死亡和纳税。

There are only two things that are certain: death and tax.

人一生中只有两件事是必然发生的：死亡和缴税。

Now there are more than 100 countries to levy the death tax in the world to redistribution social wealth and we can use for reference from the foreign countries and put forward the death tax design measures which matching the conditions for our country.

目前世界上己有100多个国家和地区开征了遗产税，用以调节社会财富的再分配，这对提出符合我国国情的遗产税制的设计措施和建议具有借鉴意义。

Therefore, this paper proposes to improve return rate and contribution years and other elements of basic pension insurance fund by public policy, to solve existing and future gap by reducing state assets, allocating death tax and issue special bonds.

因此，本文提出通过政策手段改善基本养老保险基金收益状况和职工缴费年限等政策因素，以遗产税划拨与发行特别债券等手段解决现存成本与未来社会结构变化后的资金缺口压力。

Senate Majority Leader Bill Frist, R-Tennessee, had tried repeatedly this year to repeal or reduce the estate tax, derided as the "death tax" by its opponents.

来自田纳西州的参议院多数党领袖共和党人比尔夫斯特今年曾多次试图取消或削减被其反对者称为“死亡税”的遗产税。

We need to make the tax relief permanent, end the death tax forever, and make our tax code simpler, fairer and more pro-growth.

我们需要将减税持续下去，永远不再收遗产税，使税法更简明、公平、有助于发展。

" This death tax punishes everyday Americans by forcing them to give up their business, to give up their farms," he said.

“遗产税剥削着普通的美国人，迫使他们放弃他们的生意和农场。”他说。

Congress listened to the people and responded by reducing tax rates, doubling the child credit, and ending the death tax.

国会听取了人民的心声，同意降低税率，终止征收遗产税，将儿童享受的福利增加一倍。

But the death tax has some defects, such as influencing the enthusiasm that individuals invest in, and cause and shift etc.

但是遗产税也存在一些缺陷，如会影响个人投资的积极性，并导致资产的境外转移等。

Congress needs to do its part by making the tax relief we passed permanent and burying the death tax forever.

议会应该通过使我们已经通过的减税政策永久有效和将遗产税永远的抛弃来完成它的角色。

we will eliminate the Death Tax and keep her American Dream alive.

我们将取消死亡税并实现她的美国梦。

Survey of Foreign Death Tax and Presentation Tax and using for Reference in our Country

国外遗产税和赠与税概况及对我国的借鉴

The Comparison and Using for Reference of the Death Tax

遗产税的比较与借鉴

That woman violated me out there on that dance floor.

那女人在舞池里调戏我。