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。

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The study on reformation of stage performance forms of China's contemporary drama from the view angles of narration is not merely the change in theoretical points of view.

从叙事学角度研究中国当代话剧舞台演出形式的变革，不仅是一种理论视角的转变。

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Therefore, at the present stage, searching the special form of environment public law adjoining relation relief in public law is of great theoretical significance and practical value.

所以，在公法领域寻求此类相邻关系救济的特殊形态，在现阶段具有较大的理论意义和实践价值。

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In fact, there is a perfectly credible theoretical argument that at this stage of the cycle, the FPC should be encouraging the banks to actually reduce their capital ratios by inflating the denominator, the value of their lending.

BBC: Who can boss the banks?