走私涉罪案件中原产地不明的进口货物适用税率确定罪过问题探讨

走私货物适用税率核定偷逃税款，是认定罪与非罪，罪轻罪重的重要法律事实，而确定原产地是适用税率的必要条件。在行政征收过程中，进口人承担对原产地的主要证明责任，但是在涉罪案件中，原产地的举证责任如何分配，以及原产地不明的走私货物如何适用税率，司法机关和海关存在分歧。本文从法理和执法实际角度出发进行分析，指出双方观点的缺陷，并认定根据当前立法以及海关进口的实际情况，涉罪案件原产地不明的进口货物应当适用优惠税率。     

本田专利保卫战

在经历过本田与力帆、丰田与吉利、通用与奇瑞等一系列知识产权纠纷之后,本田汽车此次将矛头直指国家知识产权局,这将外资汽车企业在华的知识产权纠纷推向了一个新高峰     

优惠原产地规则与WTO 多边贸易体制的冲突与协调--兼评中国的优惠原产地规则法律制度

在许多方面优惠原产地规则与WTO的原产地规则是相冲突的,从表面上来看,优惠原产地规则与WTO多边贸易体制存在种种冲突.而从优惠原产地规则的发展、优惠原产地规则与多边贸易体制实质上的关系及GATT1994的第24条等来看,优惠原产地规则与多边贸易体制是协调的.中国的优惠原产地规则的法律制度建设才刚刚起步,在运用中还存在这样那样的问题,这需要在优惠原产地规则的法律制度建设中明确我国优惠原产地规则立法和实施中的目的与原则.     

盗窃汽车案件后续侦办问题及建议

盗窃汽车案件即使嫌疑人及时归案、案件顺利办结,在后续侦办工作中,赃车追而难缴、缴而难还、还而难用的问题还是很突出。安庆专案追缴被盗窃汽车的遭遇2006年3月18日,安徽省安庆市某区一夜之间连续3辆广州本田轿车被盗。公安部督办该案。该区公安分局经缜密     

论原产地名称的法律保护

原产地名称及其法律保护是我国法学理论和司法实践中一个新课题。作者认为原产地名称是一项具有特殊权利内容的无形财产,它既区别于商标,又区别于货源标记(产地标记)和商品通用名称。作者全面介绍了国外有关原产地名称保护的立法、司法实践,以及有关国际公约对原产地名称的保护内容。作者指出,我国目前对原产地名称的使用主要存在三方面的问题:原产地名称的垄断使用、原产地名称的滥用和忽视使用原产地名称商品的质量。作者还对建立我国原产地名称的法律保护制度提出了一些建议和设想,包括建立原产地名称的注册登记制度、使用管理和质量监督制度以及加入原产地名称保护的国际公约。     

论优惠性货物原产地规则的双刃剑效应——兼及中国的实践

优惠性货物原产地规则可分为两大类,一为具体产品的原产地规则,另一为制度型原产地规则,前者主要包括CTC、VC及TP三种标准,后者主要包括微小含量规则、吸收规则、累积规则.其对区域经济发展具有双刃剑效应.中国已实施的七个优惠性原产地规则经历了由简单到复杂,由不完善到逐步完善的演变过程,在发挥应有的保护作用的同时,也在一定程度上限制了优惠待遇的利用.因此,在今后原产地规则的制订中宏观上要充分考虑原产地规则的双重效应;在微观标准设计上要充分发挥原产地规则的正面作用.     

租赁汽车质押借款行为的法律分析

司法实践中对于租赁汽车质押借款行为定性和犯罪数额认定标准混乱,应通过牵连犯的理论来具体解决此类行为如何定性以及如何认定犯罪数额的问题,以达到准确定罪与量刑的目的。     

论我国自动驾驶汽车侵权责任体系的构建——德国《道路交通法》的修订及其借鉴

针对自动驾驶汽车可能带来的法律问题,德国立法者在坚持既有的机动车侵权责任框架和归责传统的同时,还针对自动驾驶汽车的准入以及驾驶人的权利义务等问题,对德国《道路交通法》进行了修订。按照我国侵权责任理论框架来处理自动驾驶汽车侵权问题,会出现责任主体认定模糊、过错判断标准滞后、归责原则混杂等困境。通过对德国理论的分析与借鉴,针对我国自动驾驶汽车侵权问题,有必要重新解读相关规定、明确缺陷认定标准、尽快制定专门的法律规范。     

论未过户车辆交通损害赔偿义务人的认定

由于现实的复杂性，当前对于买卖未过户车辆的道路交通事故责任承担主体问题，一直以来，理论及审判实务中争议颇大。它实质上不是登记车主应否承担责任的问题，而是一个在审判中如何认定车辆实际所有权人的问题，机动车登记具有所有权的推定效力，是汽车所有人及事故责任人认定的初步证据。     

涉枪弹爆炸物犯罪认定的几个误区

本文案例启示:在涉枪弹爆炸物的判别上,制造爆炸物的原材料不宜一律认定为爆炸物,枪支类的爆炸物不宜单纯以外观、部件或性能为标准;对单纯的非法购买行为不宜认定为非法买卖枪支、弹药、爆炸物罪;情节方面,"被他人利用,造成严重危害后果"的不属于"情节严重"。     

医疗损害赔偿诉讼难题及审判对策

《侵权责任法》第七章留下诸如当事人选择、案由确定、医疗过错和因果关系判断标准、病历证据属性、鉴定体制等许多实践操作的难题。对这些司法实践难题的解决．最高人民法院目前已经出台了部分司法解释,但实质性的问题都没有得到解决。由于最高人民法院出台司法解释有一个过程．在司法解释尚未出台之际,地方高级人民法院针寸当地的司法实践的具体情况。可以因地适宜出台地方司法审判指导文件。我们现在看到的浙江、江苏、上海、北京四个省市的地方审判指导文件,解决了各地审理医疗损害赔偿纠纷案件中的一些难题,在制度上有创斯之处,且具有极强的可操作性。地方司法审判指导文件的出台,既解决了当前地方上医疗损害赔偿案件审理的困境．也为最高人民法院制定司法解释积累经验。     

论中国区际移交逃犯应遵循的原则及其模式

随着人员、经贸往来日益频繁,内地与港澳之间、大陆与台湾之间互涉刑事案件逐渐增多。为妥善处理区际相互移交逃犯问题,两岸四地的专家、学者作了很多积极而有益的探讨,提出了富有建设性的具体意见。要妥善解决两岸四地相互移交逃犯问题,必须得找到结合点和平衡点,必须有具体原则作为规范和指导。只有对这一根本性问题进行深入的研究,才能逐渐达成共识,相关问题才会迎刃而解。     

Stolen Art Restitution Claims and the Exhaustion of Local Remedies: How Foreign-Based Plaintiffs are Able to Succeed Under the Foreign Sovereign Immunity Act

Stolen art restitution claims under the Foreign Sovereign Immunity Act (“FSIA”) present unique procedural issues that implicate the history, purpose, and objectives of the FSIA. At the forefront of these issues are how foreign-based plaintiffs are able to bring suits against foreign governments or foreign citizens in US Federal Courts. Whether these foreign-based plaintiffs must exhaust local remedies in their country of origin is another issue that these kinds of suits typically have courts resolve. This article provides answers to these issues through a historical discussion of the implementation of the FSIA and an analysis of recent case law.     

Case mix reimbursement for nursing homes

Nursing home care is growing in importance as the population ages and as Medicare's prospective payment system encourages earlier discharges from acute care settings to nursing homes. Nursing home reimbursement policy is primarily a Medicaid issue, since Medicaid pays for about half the nation's nursing home care. The research reviewed in this article suggests a strong association between case mix and cost, and a weaker but still positive association between quality and cost. The research also implies that traditional nursing home reimbursement methodologies may impede access and may lower quality for Medicaid (and Medicare) recipients. To offset these problems, several states have recently begun to incorporate case mix directly into the reimbursement process. These systems deserve careful policy consideration.     

Exchange rate volatility in high inflation economies: An econometric study of Poland and Brazil

This paper analyses exchange rate series for Poland and Brazil. The Polish series, related to the period soon after the first liberalizing measures, presents a high volatility which is not accounted for by some selected ‘fundamentals’. The Brazilian series, though also keeping evidence of excessive volatility, is cointegrated with fundamentals similar to those of the Polish case. This raises the issue of a learning process taking place during persistent inflations. Unsuccessful one-shot stabilization plans can reinforce this process, leaving a lasting imprint in the excessive volatility pattern. The message seems clear, though maybe not easy to implement: agents take some time to learn to live in non-stable environments; to avoid this by one-shot measures — if unsuccessful — can have a very high cost and pre-empt future corrections.     

Social justice in the large and small

Social justice is an issue at both the large or even whole-society level and the very small group or dyadic level. If it is an issue in distribution of resources or welfare, rather than an issue of procedure, it requires very strong interpersonally comparable value judgments. This generally distinguishes it from other small and large group moral and political problems, which can often be resolved satisfactorily without such a strong value theory, in particular without interpersonal comparisons of welfare, because their resolution can yield mutual advantage to all concerned. At the dyadic and small-group level social justice is the philosopher's problem of beneficence; at the large level it is the problem of distributive justice. Much of the social-psychological literature on social justice deals with the small-scale problem; political theory is generally concerned with the large-scale problem. Yet, strategically and in their value theory requirements, the two problems are in many ways analogous. In both variants of social justice the core problem is a pure conflict interaction in which one party or group must bear a cost in order that another party or group may benefit.     

论证据的关联性及其判断

证据的关联性是指证据必须同案件存在某种联系并因此对证明案情有实际意义。关联性被认为是证据的基本属性。对证据的关联性判断是证据判断和运用的首要问题。证据关联性判断属于事实判断问题，对证据相关性的判断主要内容是其证明性与实质性。     

Broadcast,Cable And Digital Must Carry: The Other Digital Divide

As television broadcasters make the transition from analog to digital broadcasting, questions arise as to how must-carry law, which generally requires cable operators to carry the signals of all full-power, local television broadcasters, should apply to broadcasters' digital signals. There are three components to the digital must-carry issue: dual carriage, total carriage and the carriage of program-related content. This article examines the arguments for and against revisions of the law to require any of these three. It concludes that neither dual carriage nor total carriage should be required by law, but that the FCC should develop a flexible definition of program-related content entitled to mandatory carriage to allow the meaning of what constitutes a single channel of programming to evolve with technology.     

Whose Business Is It: Is Public Business Conducted on Officials’ Personal Electronic Devices Subject to State Open Records Laws?

State and local officials are increasingly using their own computers, smart phones and personal email accounts to do their jobs. State public records laws do not necessarily prohibit the practice, but a number of these officials have contended that the emails, text messages and other records conducting public business are not subject to state sunshine laws when communicated on these private accounts and devices. They argue that ownership of the device or account determines if the records are open. This article found that in states where authorities have decided the issue, the majority has rejected the notion that ownership trumps content. The article examines the reasoning put forth and determines which arguments have found the most support among state courts and attorneys general asked to decide the issue. The article also suggests solutions to separate those communications that should be public from those that are properly considered private.     

Cost-shifting: the discount dilemma

Cost-shifting, the practice by hospitals of raising their prices to make up for reimbursement shortfalls from payers that do not pay full charges, is an important and controversial issue. Concerns about cost-shifting, particularly its effects on payment equity and cost escalation, have led many insurers, business groups, and legislators to advocate rate-setting regulation for hospitals. This article seeks to clarify the definition of cost-shifting, and quantifies its magnitude in Minneapolis/St. Paul. We believe that cost-shifting is the consequential result of the failure of both public and private payers to structure payment policies that reward cost-effective hospitals, and we outline a market-oriented alternative to rate-setting to address the discount dilemma caused by cost-shifting.