俄罗斯税制改革的政治影响分析

普京上台伊始,即把发展经济、建立强大的国家确定为俄联邦的首要任务。普京认为,使俄罗斯失去其国际强势地位和独立性的很大原因是国家税收乏力,因此俄罗斯当务之急是尽快改革原有的税制结构和税收制度①。在普京的大力推动下,俄罗斯进行了大规模税制改革。以简化税制、减少税种、降低税率、减轻税负为核心的税制改革取得了很大成功,使俄罗斯“成为一个建立了良好税收制度的国家”。在此基础上,普京提出了进一步深化税改,在今后两年内全面完成税收改革的新的奋斗目标。     

税收优先权初论

税收征管法第45条确立了税收优先权制度,这对于保障国家税收的实现起到了重要作用。我国税收优先权的种类和适用范围,包括税收及滞纳金。税收优先权制度建立的理论基础包括税收人公益性、风险性要求等。由于我国税收优先权与其他债权的关系欠缺一定的公示性,将导致债权人设置抵押、质押时无法查清债务人在此之前具有欠缴税款的情形,同时税收优先于留置权的规定违反了物权法的规定。可借鉴日本和我国台湾地区的有关做法,在税收征管法修正时予以改进。     

量刑情节的立法完善与技术完善

该文客观分析了中国刑法典对量刑情节规定的主要瑕疵，提出了对量刑情节的立法完善建议，指出电脑量刑技术的弊端、提出改进方向，并对颁布量刑指南的必要性和前提条件作了分析，为中国刑法典的修订提供参考。     

经济主权在中美WTO裁决执行实践中的应用研究

经济主权是国家主权的重要组成部分,经济全球化的客观现实对经济主权的内涵产生了重大影响.以美国为代表的西方发达国家以经济主权为“藉口”,拖延甚至不执行WTO裁决,中国作为WTO成员中发展中国家的代表,严格执行裁决,在维护本国经济主权的同时,树立负责任的大国形象.本文通过对美国和中国在WTO裁决执行中的实践研究,讨论两国的经济主权现,得出WTO成员既要维护经济主权又要执行裁决的结论.     

对公安机关案例指导制度的思考

结合公安机关案例指导制度实施以来的体会，笔者分析了建立案件指导制度的现实意义及我国公安机关案例指导制度的主要特点及存在的不足，对进一步完善该项制度提出了对策和建议。     

税收优先权初论

税收征管法第45条确立了税收优先权制度,这对于保障国家税收的实现起到了重要作用。我国税收优先权的种类和适用范围,包括税收及滞纳金。税收优先权制度建立的理论基础包括税收人公益性、风险性要求等。由于我国税收优先权与其他债权的关系欠缺一定的公示性,将导致债权人设置抵押、质押时无法查清债务人在此之前具有欠缴税款的情形,同时税收优先于留置权的规定违反了物权法的规定。可借鉴日本和我国台湾地区的有关做法,在税收征管法修正时予以改进。     

税务行政中的契约理念及其体现——以平等、协商为核心

税收的本质是人民与国家间的“契约”,而契约所蕴涵的平等、协商等理念正是我国当代税务行政中的稀缺品质。平等理念拓展了长期局限于纳税人间的传统平等观,将平等延伸至税务机关,重视实质平等。协商理念蕴涵双向交流与沟通之意,体现了对行政相对人意志表达的尊重倾向,也将为单一的权力行政手段增添活力与弹性。平等、协商理念对于提升纳税人主体地位、增进税收公平、改善征纳关系、实现高效行政都颇具现实意义。     

THE RELATIONSHIP OF ALCOHOL WITHDRAWAL SYMPTOMS TO SUGGESTIBILITY AND COMPLIANCE

People who are experiencing alcohol withdrawal are disadvantaged in terms of their ability to cope with leading questions and interrogative pressure (i.e. interrogative suggestibility). What had not been studied previously was the relationship of the severity of alcohol withdrawal symptoms with suggestibility and compliance. Suggestibility and compliance scores, obtained during the first week of hospital admission, were correlated with the severity of alcohol symptoms measured on a daily basis over a 7‐day period in a group of 393 patients attending treatment for alcohol abuse problems. Separate analyses were performed for the male and female patients. Significant gender differences emerged. Among males, alcohol withdrawal symptoms correlated positively with suggestibility and compliance across days. In contrast, among the females alcohol withdrawal symptoms were not significantly correlated with suggestibility and compliance, but were related to confabulations in memory recall. The findings suggest that in relation to psychological vulnerabilities during questioning, alcohol withdrawal symptoms are associated with different psychological factors in males and females. The findings have implications for the potential unreliability of information obtained from people interviewed during alcohol withdrawal.     

Shaming and Employer Social Insurance Compliance Behaviour in Shanghai

Social security regimes must be underpinned by enforcement mechanisms designed to compel employers to fulfil their contribution requirements. In this paper we extend debate on China's social security system by discussing whether the inclusion of re-integrative shaming in the repertoire of mechanisms the state utilises to enforce employer compliance is likely to prove effective. Drawing on audited data provided by the Shanghai Bureau of Labour and Social Security and on interviews with employers and Bureau staff we argue that though shaming has the potential to become an important social security enforcement mechanism in China, optimism that this will occur in the near future is not justified.