及其

This paper divides the history of Chinese educational text understanding into three major stages: the ancient classical educational text and its understanding, the modern science educational text and its understanding, and the post-modern aesthetic educational text and its comprehension.

本论文将中国教育文本理解的历史划分为三大阶段：古代经典教育文本及其理解、近现代科学教育文本及其理解、后现代审美教育文本及其理解。

The specialty of electrical engineering and its automation in Hefei University of Technology was combined of two specialties in 1999, motor elements and its control, power system and its automation. It has 60 years history by now.

合肥工业大学电气工程及其自动化专业是由电机、电器及其控制和电力系统及其自动化两个专业于1999年合并而成，至今已有60年的历史。

In the first part, it introduces the general theory of tax avoidance and anti-avoidance. It also explains the legal consequences and illegality on tax avoidance in order to strengthen the necessity and significance of anti-avoidance rules.

第一部要介绍了避税与反避税的一般理论，通过对避税概念的法律界定及其法律属性的分析，说明避税的实质违法性和造成的法律后果，从而强调反避税规制的必要性及其意义。