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我国公益信托发展中的税法缺失 总被引:2,自引:1,他引:1
公益信托是为实现公益目的和公众利益而设立的信托。我国公益信托无法满足社会对公益事业的强烈需求,税法的缺失是我国公益事业发展之路上难以逾越的障碍。逐渐完善税收制度,尤其是增加对公益信托的税收激励,是促进公益信托在我国顺利发展的行之有效的途径。 相似文献
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当前文化娱乐场所存在的问题主要有经营业主整体素质较差,对治安管理明从暗抗;非法限制服务人员人身自由和雇请未成年人的现象较为突出;卖淫嫖娼、打架斗殴、流氓滋扰、赌博、吸食毒品以及传播淫秽物品等违法活动时有发生;治安管理力量薄弱、处罚力度不够.加强文化娱乐场所的治安管理,应建立一支高素质的专管队伍,提高控制能力;密切与相关职能部门的配合,形成齐抓共管局面;严密开业前的治安审核,加强对经营业主的培训;充分运用法律手段,加大管理和处罚力度. 相似文献
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葛琳 《中共南京市委党校南京市行政学院学报》2005,(3):41-44
程序性争议是指对刑事诉讼中的程序性问题所产生的争议和诉讼中是否存在程序性违法的争议.明确界定程序性争议的根本目的在于诉讼中更好地解决此类争议所涉及的权利保护问题.解决程序性争议的途径是程序性裁判,明确界定程序性争议才能为合理构建程序性裁判机制奠定基础. 相似文献
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满霖 《中共乐山市委党校学报》2004,(3):55
乌龙寺座落在乌龙山顶,原名正觉寺,修建于唐代,北宋时改名为乌龙寺.现存庙宇系清以后的建筑,是国内保存最完整的寺院之一,为全国重点开放寺庙,在国内外皆有较高的知名度. 相似文献
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In this essay we discuss effects of growing interdependence and internationalization upon national political institutions. More exactly we address the question of how these processes are reflected in matters handled by the Standing Committees of the Swedish Parliament. Generally speaking, the proportion of international issues has increased continuously during the 1970s and the early 1980s. The internationalization of parliamentary work has mainly taken place outside the area of 'traditional' foreign policy. Even though internationalization is a general phenomenon in the Swedish parliament, the enhancement of international issues is particularly evident in subject areas linked to economic life in general, but issues concerning environmental policy, communications and energy policy also bear the stamp of internationalization. In spite of this internationalization of domestic politics the pattern of relations with actors on the international scene seems to be rather stable. The picture is dominated by international organizations in the Scandinavian region and Western Europe. Traditionally, the principle of consensus has governed Swedish security and defence policy. Our data support this notion. However, international issues outside the area of 'traditional' foreign policy do not bear the hallmark of consensus. The level of conflict is considerably higher and has risen, especially during the 1980s. Generally speaking, patterns of conflict in international issues do not deviate from those in 'pure' domestic policy. Thus, internationalization has also involved domestication regarding the level of conflict. 相似文献
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在我国政治日益民主化,经济日益全球化的时代背景下,公众对政府的要求越来越高,政府形象成为衡量政府绩效的一项重要标准,也是政府组织能够稳固发展的重要因素之一。树立良好的政府形象不仅是构建和谐社会的客观要求,更是参与经济全球化的必然选择。如何树立"民主、法治、廉洁、透明、高效"的政府形象,实现政府对社会公共事务的公平、合理、有效、规范管理,是我国各级政府亟待解决的课题。 相似文献
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周林 《浙江省政法管理干部学院学报》2001,(3):3-5
法律至上原则不仅是西方现代法治国家,而且也是社会主义法治国家的一个根本特征。这已是学界的共识,然而法律至上原则应准确全面地理解。法律至上是法治之下的法律至上,法律至上原则是法治时代的产物。基于此,笔者认为,法律至上原则应有两层基本要义:第一,法律至上首先是法律所代表的人民的共同利益与意志至上,换言之,人民权利至上,作为个体的公民神圣,是法律至上原则的内在品质要件;第二,至上其次是具象的法律规则至上,换言之,规则至上或说严格规则主义是法律至上的外在形式要件。 相似文献