Before the issue of legal solutions to hurts to or from students by china education ministry , the author has paid great attention to school responsibilities , a new occurrence in the action of law of torts . the paper engages in the research on the shares in the responsibilities for hurts to or from students , which features solutions to these hurts and their legal bases in accordance with the analysis of some related domestic and overseas cases from the view of judicial theories and practice 在教育部发布《学生伤害事故处理办法》之前，笔者对侵权行为法中比较新的问题? ?学校责任问题一直非常关注，本文就是笔者力求在学生伤害事故责任归属问题上所作的探索与研究，其特点与创新之处在于考查、分析了国内外有关在校学生伤害事故的理论和范例之后，提出了解决我国在校学生伤害事故责任归属的理论根据与解决方法。
The eleven years " practice proves that the single , unsystematic securities tax system with stamp duty as its main part , as a product of immature securities market has exposed its deficiencies and is not adaptable to the development of securities market . for example , the stamp duty has many deficiencies such as its law basis is not enough , levy scale is narrow and limited , tax rate is irrational , the regulation that whom income belongs to is unclear , and levy scale is overlapped with inheritance tax 十一年来的实践证明，这种在我国证券市场发育不成熟的条件下出台的以证券交易印花税为主体的证券税制，己不适应证券市场发展的需要，暴露出越来越多的缺陷，例如就证券交易印花税而言，就存在法律依据不足、征税范围过窄、税率设置不合理、收入归属的规定不明确以及征税范围和遗产与赠与税存有交叉等问题。
