The role of tax exemption in a competitive health care market

The Federal Trade Commission and Department of Justice 2004 report on competition in health care raises the issue of nonprofit versus for-profit form in several contexts, including their relative financial performance, pricing behavior, and role in caring for the uninsured poor. The report, however, does not discuss in detail the connection between tax exemption and the nonprofit/for-profit debate. Is tax exemption, for example, "buying" charity care for the poor, and would withdrawal of exemption negatively impact health care for the uninsured poor? Or is tax exemption justified on the grounds of other nonprofit behavior outside the financial realm and thus not considered by the report? If nonprofit status does not result in differential financial behavior (as the report concludes) and if competition will end the ability of hospitals to cross subsidize free care for the poor (as the report speculates), is there any reason to retain tax exemption for nonprofit hospitals? This article summarizes the debate on these issues and offers some alternatives to the current structure of tax exemption for nonprofit health care providers.     

在法治方略下寻求社会管理创新

社会管理创新是我国社会建设事业推进过程中回应现阶段经济政治社会发展的必然要求.在法治方面成为国家根本治国方略的当代,在法治方略下寻求社会管理创新具有现实正当性和优越性;依法适度培植社会组织和规范引导社会组织发展、在立法模式上改过去的行政主导立法为博弈立法、完善税收法制、立法中更多地吸收社会生活中形成的习惯和惯例、构建政府与社会分工合作各司其职的适法格局等是法治方略下寻求社会管理创新的根本性举措.社会管理法治化是人类社会发展和法治发展之逻辑必然.     

比较法学与近现代中国法制之命运

近现代中国法制以法律比较为起点,并通过法律比较而发展。近现代中国法制发展曲折徘徊之时,也是比较法学低谷沉默之时。近现代中国法制的建设与发展、法学的复兴与繁荣,都是循着法律比较的途径,并在比较法学的基础上进行的。法律比较对于一国法制建设具有不可或缺性,可以说比较法学与近现代中国法制建设是共命运的。     

向非营利组织捐赠的税法研究

我国向非营利组织捐赠的税收制度涉及的面虽然较广泛,但还存在税收主体地位不明确、税法制度层次低和税制规范不完整等缺陷;这些缺陷不仅导致了对公益捐赠的激励失灵,也导致了对公益捐赠的规制失效。改革这一制度,必须坚持公平和效率的价值导向,并以此为基础,制定具体的改革措施。     

对我国民法上非法人组织概念的质疑

我国民法典第102—107条对非法人组织的规范重点没有放在其"社团性"和"团体性"上,而是将其放在"不具有法人资格,但是能够依法以自己的名义从事民事活动"、"其出资人或者设立人承担无限责任"上,没有能够反映出非法人组织的本质特征。更为严重的是:(1)不区分经营性与非经营性非法人组织,一律让其成员承担无限连带责任。这不符合很多非经营性,甚至公益性非法人组织存在的宗旨,对其存在和发展不利,也不符合中国国情和比较法上的一般理论与实践。例如,中国法学会下属的许多学会都是典型的非经营性非法人组织,会员如何能够对学会的债务承担连带责任?无论从会员加入学会的愿意和内心、人们对学会的期望,还是习惯,都是不可能的。(2)明确把合伙企业纳入到非法人组织中去。这样一来,就彻底抹杀了非法人组织与合伙的基本区别,从而也就无从把非法人组织与我国法上的"两户"区分开来。另外,业主大会与业主委员会关系及主体性问题也应当在非法人组织的框架内得到妥善的解决。     

AN EVALUATION OF THE CHINESE LEGAL SYSTEM ON SUSTAINABLE DEVELOPMENT

The philosophy of binary purpose in conjunction with a holistic approach reflects sustainable development.These ideas are in accordance with Chinese traditional philosophy and culture,as well as the contemporary economic and social development.It calls for the central government's support to achieve sustainable development at the initial stage.However,in the long run,this approach has drawbacks which are concealed Thus,prompt adjustment is needed.In the relationship between the systems of sustainable development and democracy,human rights,sovereign equality of states,and sustainable development are approbated by the Chinese law system.The bottleneck of sustainable development is linked to its ideological system.Integration is related to the bottleneck of binary purposes,good governance,public participation,and human rights.The government-oriented mechanism has a time element that is related to the bottleneck of utilitarianism and basic economic law.For China's sustainable development,breaking the bottleneck to improve the system and seizing the opportunity to make innovations are of great significance.     

中国语境下社会中介组织治理问题研究

社会中介组织是随着我国市场经济体制改革进程而出现的,在社会公共生活中发挥着重要作用。社会中介组织是一个具有典型中国特色的概念,本文在明确其功能与范围的基础上对此概念进行了简要界定,分析了制约社会中介组织发展的原因并针对社会中介组织法律地位不清晰、服务能力有限以及公益腐败、社会公信度低下等问题提出了对策和建议。     

Carceral feminisms: the abolitionist project and undoing dominant feminisms

In this article we explore the intersections between white liberal feminisms and the carceral state, particularly within nonprofit agencies. We find a strong collusion between ‘dominating feminisms’ and the carceral state, through funding structures and the belief that the legal system can provide protection to victimized women. We use evidence from our own research on rape crisis centers and gender-responsive programming for criminalized women, respectively, to investigate how some nonprofit agencies further threaten the safety, stability, and self-determination of women of color, queer women, transgendered clients, economically disadvantaged women, and disabled women. As a result, when white liberal feminists seek to intervene in the criminal legal system, we often see reform efforts that directly strengthen institutions that perpetuate economic exploitation, colonialist notions of progress, and white supremacy. We conclude our article with an exploration of some guiding principles within noncarceral antiviolence organizations that espouse a liberatory feminist framework.     

私募股权投资基金退出机制法律完善研究——以防范系统性金融风险为视角

金融科技的高速发展、行业竞争加剧以及私募特性下的监管缺失是私募股权投资基金集聚金融风险的主要原因。我国的私募股权投资基金退出机制原有的体系、机制经过多次改进,效率、能级的提升已基本走到尽头。为了提升我国私募股权投资基金退出机制的国际竞争力,防止类似集资诈骗犯罪的涌现,防范可能出现的系统性金融风险,维护社会稳定、国家稳定,维护中国特色社会主义发展建设,需要对我国证券市场进行全面系统的金融改革。应制定《私募股权投资基金投资法》规范退出机制、完善证券市场各板块的法律定位与转板责任追究法律机制,完善对集资诈骗等不法金融行为的法律规制。     

我国非营利组织信息公开法律制度研究

基于非营利组织自身的特殊性,非营利组织信息公开制度相对于营利组织信息公开制度更具有现实意义,它是政府、捐赠人、社会公众等实现对非营利组织监督管理的基础。我国非营利组织信息公开法律制度尚未能够针对公益性组织和互益性组织、不同规模的组织做科学、合理的分类管理;双重管理体制下的双重信息公开有悖于效率的基本原则;社会团体和民办非企业单位信息公开专门制度缺失且缺乏强有力的保障措施。因而,应以功能优化为目标,在基本内容、基本途径和基本要求三方面来完善我国非营利组织信息公开法律制度。在基本内容上重点强化公益性和互益性组织、不同规模组织的分类管理;在基本途径方面完善税务部门对非营利组织信息公开的管理;在基本要求方面应逐步建立社会团体和民办非企业单位信息公开专门制度并健全信息公开法律责任制度。     

网络文化市场的法治化监管

我国网络文化市场发展体量大、速度快,对其监管具有经济管理和意识形态管理双重属性。随着国家全面依法治国和治理现代化的深入推进,我国网络文化市场法治化监管的基本框架得以形塑,并释放着建构价值。然而,网络文化市场法治化监管在实践中还面临法律依据不完善、监管理念转型难、政府监管待优化、监管生态建设不足等问题,因此需要以法治思维和法治方式构建缜密完善的法律体系,持续推进监管理念转型,着力强化政府监管,构建良好的监管生态。     

我国女性主义法学研究的回顾与展望

女性问题的跨意识形态性、我国法律现代化进程的不可逆性与女性主义法学本身的批判性和进步性,决定了在我国开启以“性别与法律”为主旨的女性主义法学研究的重要理论和实践价值.目前,我国在研究的学科类别上,已形成法理学为主导,部门法共同参与的局面;在研究基地和社会影响上,已形成以中国社科院法学所为重镇,各地高校与研究机构积极参与和推动的格局;在研究问题上,已在认识论和法律事实两个层面形成多样议题.但是,法学认识论层面的研究不足、女性主义法学研究的边缘化、研究者尚未形成统一的研究立场和研究队伍学科背景单一等问题也掣肘着女性主义法学的发展.法学研究者需通过不断拓展法学认识论研究,积极结合中国现实吸纳新知、超越意识形态客观审视西方社会理论,加强与其他学科的合作等方式,共同推动我国女性主义法学研究的发展.     

Do Corporate Tax Concessions Really Matter for the Success of Free Economic Zones?

Not only a large number of developing countries but also transition economies have established free economic zones (FEZs) with the aim of attracting foreign capital by providing tax incentives, creating employment opportunities, and promoting exports and regional development. Tax investment promotion schemes include profit tax exemption, free or accelerated depreciation, investment tax allowance, subsidy for investment costs, etc., the effects of which on firms’ investment decisions can be compared based on the net present value model. This study suggests that even a low corporate tax rate combined with generous depreciation rules does not provide incentives for investors when the inflation rate is high. A case study on Najin–Sonbong FEZ in North Korea delivers a wide range of more crucial economic and political reasons why such a development project can fail, although tax concessions offered there are more favourable than those in China and other Asian nations.     

中国宪法实施的双轨制

与许多西方国家的宪法实施模式不同,宪法审查并非中国宪法实施的主要方式。中国司法机关不能根据宪法直接审查立法的合宪性,而作为有权机关的全国人大常委会,也没有做出过宪法解释或宪法判断。这是中国宪法实施的真实状况,但不是中国宪法实施的全部。从比较法角度看,中国宪法更像一个政治纲领式的宣言,更多依靠政治化方式实施。伴随着法治化进程,中国的宪法实施逐渐由单一依靠政治化实施,过渡到政治化实施与法律化实施同步推进、相互影响的双轨制格局。宪法的政治化实施体现为执政党主导的政治动员模式,而宪法的法律化实施则是以积极性实施为主、消极性实施为辅的多元实施机制。在比较法的意义上,政治化实施和法律化实施的双轨制,可以为描述中国宪法实施提供一个理论框架。     

小议欧盟第1419/2006号条例对班轮航运业的影响

国际航运反垄断豁免制度作为一种行业豁免制度,是指通过立法赋予航运业中具有垄断性质的行为以反垄断豁免,它是一般反垄断豁免在国际航运业的体现。目前各航运发达国家,如美国、加拿大等,都在法律中确定了有关反垄断法在国际航运领域的适用例外。2006年9月欧盟竞争委员会颁布了旨在取消班轮公会反垄断豁免的第1419/2006号条例。从班轮市场集中度、市场运力、市场运价、市场竞争力等方面,分析该条例对包括中国在内的各利益相关方的影响,指出该条例的生效仍将延续班轮航运业的垄断态势。     

比较法在近代中国

比较法是近代西方法律文化的产物,自19世纪中期以来开始在中国传播。汉字的比较法(比较法学)一词是20世纪初年从日本传入中国的。一批著名的学者和论著对中国的比较法学科的形成和发展作出了重要的贡献。由于受到国内立法政策和研究环境等因素的影响,因此近代中国的比较法也具有自己的鲜明的特征。     

Relativism and Universalism in Interrogation Fairness: A Comparative Analysis Between Europe and China

This paper addresses Chinese interrogation rules from historical and comparative perspectives by relating them to the very different development of interrogation procedure in Europe. A fuller understanding of the evolution of the rules in both contexts is relevant to the present day controversy concerning the universal versus relative nature of interrogation fairness. The comparative analysis reveals that, in fact, the influence of ancient Greek and Chinese civilizations resulted in a great difference between Europe and China regarding legal cultures and institutional arrangements for criminal interrogation procedure. Considering future legal reforms in China, and given the very different historical and institutional context, the likelihood seems low that an ‘autonomous version’ of the right to remain silent and the privilege against self-incrimination will develop on China’s very different soil. However, traditional native resources are also available to legal reformers to ensure a cooperative interviewing style in criminal questioning, and eliminate police-coerced confessions.     

系统重要性金融机构监管的国际法制构建与中国回应

作为金融市场的一类特殊参与主体,系统重要性金融机构(SIFIs)具有负外部性,容易引发系统性风险与巨大政府救助成本。在传统的微观审慎监管体制之下,SIFIs的负外部性得不到充分处置,由此导致金融体系乃至实体经济的稳定受到严重威胁,2008年的全球金融危机充分暴露出传统金融监管法制的重大缺陷。在后危机时代,国际社会正在力图构建新型法制,对SIFIs实施专门监管,以防范金融系统性风险和危机。新型监管法制的构建围绕SIFIs的合理识别、强化监管以及有效处置这三个方面展开。我国应积极参与SIFIs监管的国际法制构建工作,同时积极构建与我国金融业现实情况相符的对SIFIs监管的国内法律制度。     

我国不起诉制度的产生和发展

中国古代历史上在严刑的前提下因时而赦的思想、宽严相济思想、严格的控告受理制度,是我国不起诉制度产生与发展的基石;新中国建国前后区别对待、分化瓦解的刑事政策,是中国不起诉制度产生和发展的理论基础。1956年以法律规范的形式规定了免予起诉制度,1996年3月刑诉法修正案取消了免予起诉制度,扩大了不起诉的范围。     

“PARADOX OF ENGLISH LAND LAW” — AN ENLIGHTENMENT TO LAND LAW REFORM IN CHINA

Since the founding of New China in 1949, the land law system with Chinese characteristics has been formed based on various practices, inter alia, the evolution of the rural land law system from the agrarian reform to the cooperative and people’s communes and further to the household contract responsibility system, which made historical contributions to the development of Chinese social economy. However, with the development of the practices and the deepening of the reform, China’s land law system is facing great challenges under the new circumstances. Although many differences exist between English land law and Chinese land law in the areas of legal form, the regulated objects and contents, English land law can provide some beneficial enlightenment to China’s land law reform. Particularly, the “paradox of English land law,” which presents the way how the English land law, as the law adjusting the basic property relations with many traditional factors, responds to the process of social and economic development with leaps and bounds.