Writer ' s view of point is that delivery of cargo without original bills of lading has the character of breaching of the contract , because releasing cargo against original bills of lading is carrier ' s legal liability in carrying out the carriage of goods by sea . also it has the character of action in tort , as if the actions violate the civil law of liability in tort , the doer shall take on the liability of compensation . however when actions are both of breach and in tort , the chinese law gives the victim the rights to choose to sue in tort or of breach , but some limitations in applying substantive law 第二章论述无单放货的法律性质，笔者认为，无单放货具有违约性，因为保证凭正本提单交付货物是承运人在履行海上货物运输合同中的一项法定义务；无单放货具有侵权性，只要无单放货行为构成承担侵权行为民事责任的要件，无单放货行为人就必须承担赔偿责任；同时，无单放货的违约性和侵权性可能构成责任竞合时，我国法律允许受害人可以选择一个诉因行使其请求权，但对实体法请求权的选择，法律作出了一定范围的限制；最后，无单放货在某种程度上促进了航运业的发展，我们不能一概加以否定，无单放货在特定情况下具有一定的合理性。
The usa format corporation law gives inspirations for the practice of performing formalities of property registration during the developers " stepping out , with its provisions that real estate developers continue to exist as corporations after their dissolution , a relatively long protection period is set for creditors when they claim their rights against the developers , and " leaving deposit at the state financial chief ' s place " 美国示范公司法关于美国房地产开发企业成为解散的公司后仍继续其公司的存在，权利人向被解散的公司主张权利时，规定了较长的保护期及美国示范公司法关于“在州财务长官处的存放”的法律规定，为解决我国房地产开发企业退出市场时，房屋权属登记手续的办理提供了借鉴意见。
Combining the research contents of each kind of key element , the paper points out that each element has different normalizing and controlling way for different information activity and behavior , therefore , the exercising way and function result are not all the same : information ethics is to produce the value orientation function of morals , information has policy guidance and adjust and control function , information law gives play to the important core to control function 结合各因素的研究内容，指出各因素对各类信息活动和信息行为的规范、约束、调控方式不同，实施的方式和作用效果都不尽相同：信息伦理的作用表现在道德约束、信息政策具有政策调控作用、信息法律发挥重要的核心控制作用。各因素在信息管理法制化中所发挥的作用各有所长也各有所短，针对同一信息活动和信息行为，不同的因素从不同的侧面发挥各自的优势，有的放矢地共同承担支撑信息管理法制化的重任。
While the force comes from regime is powerful enough , the law can be enforced , but this is just temporary , when the force fade away , the law then can not be enforced . how can we explore the applicability of law ? how can we find an appropriate way for law evolvement the characteristic of tradition law give us one opportunity 一般意义上的法律制度，是国家强制力保证实施的行为规范，在国家强制力的要求之下，似乎制定出的任何一种规则都可以得到实施，但事实并非如此，一项法律制度能否在一个社会中得到遵守与实施，往往与这个社会的民族传统、文化背景、价值观念等有着很大的关系。
Particular way is : it is plan tax basis with commodity sale , the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden , deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material , fuel , running stores ) before pull current understands link already the value added tax of pay , the remaining sum after deducting is an enterprise to answer ratal 具体做法是：以商品销售额为计税依据，按照税法规定的税率计算出商品应负担的增值税额，然后扣除为生产商品所耗用外购物资（如原材料、燃料、低值易耗品等）在以前生产流通环节已缴纳的增值税，扣除后的余额为企业应纳税额。
