Concerning theoretical research and policy making, our country is still on the groping stage about how to levy income tax on the income derived from the process of the merger.
如何对企业合并过程中产生的所得征税，在税收理论研究和政策制定上，我国尚处于摸索阶段。
Until went in to the stage of integrated framework of internal control, only the theoretical research into a maturity period.
直至内部控制整体框架阶段内部控制的理论研究才步入成熟期。
Therefore, the research on the optimization of bidirectional marshalling yard stage plan has important theoretical and practical significance.
因此，对双向编组站阶段计划优化编制问题的研究，具有重要的理论和实际意义。
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