This paper dwells mainly on further improving the merit system and forming harmonious tax authority as well by analyzing the problems and present situation on the merit system in local tax authority.

通过对目前地税部门实施绩效考核面临的问题和现状的分析，重点就如何进一步完善税务机关绩效考核进行了思考。

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The second part focused on analyzed the facing present situation and existing problems of training market and trainer brand building, and then explained the need for trainers to shape the brand.

第二部分则着重分析培训市场和培训师品牌塑造面临的现状及存在的问题，并阐述了培训师品牌塑造的必要性。

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The present situation and existing problems in China aero propulsion technology research have been introduced.

分析了我国航空动力技术预先研究的现状及存在的问题。

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Looking at the present situation with student tuition fees and the problems facing the Liberal Democrats I don't see a any single outcome to their "mature debate".

BBC: Local neighbourhood groups to get planning powers