The taxation essential element to declare the amount of the tax due is the tax base . the evidence of the tax base is the preserved vouchers and the accounting books made by taxpayer in pursuance of the laws 说明具体纳税义务量的课税要素是课税标准，课税标准的证据是纳税义务人按照法律规定的账簿管理义务保管的凭证和制作的账簿。
Betty : he needs to decrypt the e - mail using his private key . since decryption requires private key , which is carefully maintained by the key holder alone , and uncle ray is the holder of the private key , only he can decrypt the e - mail 由于解密需要用配对的私人密码匙，而私人密码匙是由持有人小心保管的，叔叔是该私人密码匙的唯一持有人，因此，只有他才可把讯息解密。
Where the warehouser discovers that the warehoused goods are deteriorating or are otherwise damaged , thereby endangering other goods and normal safekeeping , it shall demand disposal of the goods by the depositor or the holder of the warehouse receipt as necessary 第三百九十条保管人对入库仓储物发现有变质或者其他损坏，危及其他仓储物的安全和正常保管的，应当催告存货人或者仓单持有人作出必要的处置。
As / rs systems is consisted of high bay racking , stacker crane , with guide rail , conveyor system , automatic control systems , computer control administration systems with other related equipments , which controls automatically specific pallet put away or retrieval 立体自动仓库由高层货架，巷道堆垛起重机、有轨堆垛机、输送系统、自动化控制系统、计算机仓库管理系统及周边设备组成，可对集装单元货物出入，存储实现自动化保管的仓库。
The main function of this system is adopting bluetooth technology to real - time monitor the security situation of the special equipments and the valuables in these departments and systems , such as museum , bank , security and management for infrastructure , etc . so it reaches the expectant goals , such as guaranteeing the safe operation of the special equipment and security custody of the valuables , improving the efficiency of safe running and custodying , reducing personnel to dispose , realizing scientific management 本文开发了一种蓝牙无线分布式监控系统，该系统主要采用蓝牙技术对保密机关、博物馆、银行、证券和物业管理等系统和部门的特殊设备和贵重物品的安全情况进行实时监控，以便保证特殊设备的安全运行和贵重物品的安全保管，提高运行和保管的维护效率，减少人员配置，实现科学管理。
Section one includes the concept and historical development of the crime of occupation ; section two elaborates on the constitution of the crime of occupation , indicating that the object of the crime of occupation refers to the ownership of property of others , and the target of the crime refers to the property taken care of and the left and the hidden property ; as far as the objective factors of the crime of occupation is concerned , it can refer to having done or having - not done , which includes illegal occupation for personal use , refusing to return or refusing to hand over and huge amount . as for the subjective factor , it is intentional for illegal occupation . the subject of the crime refers to the ordinary subject 全文分为以下四部分:一、侵占罪的概念和历史沿革,该部分首先对有关侵占罪概念的各种不同表述方式进行分析比较,明确了侵占罪的概念,并结合古今中外刑法中有关侵占罪的立法,全方位详述了侵占罪的发展沿革;二、侵占罪的犯罪构成,该部分通过对侵占罪的犯罪构成进行详尽的分析研究,指出侵占罪的客体为他人财物所有权,其犯罪对象为代为保管的他人财物和他人的遗忘物或埋藏物,遗忘物与遗失物不宜作严格的区分;就侵占罪客观方面而言,其行为方式既可以是作为,也可以为不作为,包含非法占为己有、拒不退还或拒不交出、数额较大三个方面;其主观方面为故意,并且出于非法占有的目的;该罪的主体为一般主体。
In practice , can regard company worth as safe mark have the following kinds : ( 1 ) belong to enterprise itself all or what be shared with other person and keep by this enterprise is corporeal belongings ; ( 2 ) by business management of enterprise or the tangible worth that keep for other ; ( 3 ) the tangible worth that other has jural approbatory and enterprise to have economic interests 实践中，可作为企业财产保险的标的有以下几种： （ 1 ）属于企业本身所有或与其它人共有而由该企业保管的有形财产； （ 2 ）由企业经营治理或替他人保管的有形财产； （ 3 ）其它具有法律上承认的与企业有经济利害关系的有形财产。
The article put its emphasis on discussing the object of the crime of embezzlement , the characteristic of the objective aspect of crime and means of prosecution , etc . the author considered that the range in commendam include the property held in trust immediately by another person and the property held by the owner himself while illegal action of keeping is an exception 论文重点讨论了侵占罪的客体和对象、侵占罪客观方面的特征以及追诉方式等问题。笔者认为，作为侵占罪的犯罪对象，代为保管物范围包括经他人主动委托保管的财物和行为人自行保管的他人财物，但非法保管除外。
In this part , i make a thorough study on the constitution of the crime , and indicate that the object is the ownership of others " properties , and its targets include another person ' s money or property under his custody and objects another person has forgotten or buried . as for its objective aspect , i am of the opinion that it can only be committed by omission , including three important factors : taking possession of others " property unlawfully , refusing to return it or refusing to hand it over , the amount being relatively large 通过对侵占罪的犯罪构成进行详尽的分析研究，指出侵占罪的客体为他人财物所有权，其犯罪对象为代为保管的他人财物和他人的遗忘物或埋藏物，就侵占罪的客观方面而言，其行为方式表现为不作为，包含非法占为已有、据不退还或交出、数额较大三个要件，其主观方面表现为故意，并且出于非法占有的目的。
