略论在涉税犯罪侦查中的税警协作

加强公安机关与税务机关的协作,是当前涉税犯罪侦查中急待研究解决的重要问题。在打击涉税犯罪工作中,税务机关与公安机关应优势互补,采取切实可行的措施,加强协作,以形成打击涉税犯罪的合力。     

中国后农业税时代的“非同质性”农民

减免农业税后,处于社会转型期的中国农民越来越是一个“非同质性”的群体。另一方面,农业税的取消,并不意味着中国经历“农民的终结”,中国农民在未来二三代人的时间内是无法终结的。从这个认识出发,有必要认真研究如何面对农民的“非同质性”,研究中国新农村建设的问题。它意味着“一种联合的生活方式”开始。     

Is tax competition harmful and is the EU an optimal tax area?

This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, growth, redistribution, harmonization and individual freedom. A simple game theoretical ap proach is formulated, where for the first time the two players start from unequal initial conditions, thus influencing strategy and outcomes. Next we propose the new criterion of Optimal Tax Area under which the possibility and feasibility of tax harmonization is examined. The policy implication of our paper is that we do not expect harmonization for direct taxes like corporate taxes in the EU in the near future and if so, harmonization of corporate tax rates on low levels. We conclude that both more theoretic research and empirical evidence are needed before we can answer with certainty whether tax competition is harmful or not. classification A1 . D6 . H0     

俄罗斯税制改革:直接效果、间接效果

税收制度是俄罗斯向现代市场经济制度转轨的重要组成部分,其改革进程受到国内外学者的广泛关注。尤其是1999—2002年所进行的税制改革,它已成为促进俄罗斯国内经济增长、发挥企业家活力、缩减影子经济规模、减少国内私人资本外逃的关键性因素。我们将通过"周转税"、社会税、所得税、利润税等主要税种的分析,对此次税制改革的直接效果和间接效果进行总结与反思。     

我国外商投资产业指导政策价值评析——以国际私法为视角

我国外商投资政策主要体现为2001年的《指导外商投资方向规定》、2007年的《新外商投资产业指导目录》以及2010年的《关于进一步做好利用外资工作的若干意见》.通过一宗典型涉澳案例导引出我国对外商投资产业政策的反思,继而对三种外商投资产业政策加以比较,并以稀土产业和机械工业为例分析了我国的外商投资产业政策的意义.最后,从国际私法角度审视了我国的外商投资产业指导政策的价值.     

Allocating responsibility among controllers,processors, and “everything in between”: the definition of actors and roles in Directive 95/46/EC

In Opinion 1/2010, the Article 29 Data Protection Working Party has provided additional guidance concerning the concepts of ‘controller’ and ‘processor’ contained in Directive 95/46/EC. This guidance aims to assist practitioners in their determination of whether an entity is acting as a controller or as a processor towards a particular data processing operation. Despite the fact that this opinion is informative, the existing framework still appears to leave room for a considerable amount of legal uncertainty. This uncertainty is attributable in part to the nature of the existing concepts, but also (and perhaps to a larger extent) to their apparent misalignment with current processing realities. In this paper, the author seeks to articulate why the existing concepts often remain difficult to apply in practice, in order to enable a constructive reflection on how these issues might be addressed in the future.     

亲属拒证权制度与亲属伦理结构关系研究

亲属拒证权制度因有助于维护良好的亲属伦理秩序而得到世界各国的普遍认可,这一制度与社会亲属伦理结构之间存在紧密联系。亲属拒证权制度是社会主流亲属伦理观在刑事证人制度中的体现;亲属拒证权制度的制度设计对社会伦理结构具有引导作用,二者之间是一种决定与引导的互动关系。应当根据我国当前亲属伦理结构现状完善亲属拒证权制度,亦应当利用亲属拒证权制度确立的契机引导良好亲属伦理结构的巩固与完善。     

论纳税人诚实推定权的入法途径

诚实推定权由纳税人财产权与人格尊严权衍生而来,在立法中加以确认有助于落实税收法定、践行量能课税和提高纳税人遵从度。诚实推定权借鉴了刑法上的无罪推定和民法上的善意推定,其基本内涵是税务机关认为纳税人有少缴税款嫌疑时,应由该机关承担举证责任,证明强度应达到优势证据标准。我国应在修改《税收征收管理法》时,明确表达纳税人享有诚实推定权,同时准确界分纳税人的协力义务和税务机关的举证责任,强调逃税行为必须具备主观故意的要件,合理限定税收检查权。诚实推定权入法将对税收征纳实践产生影响,提高现有“计税依据明显偏低”的认定标准,使纳税人的正当理由诉求更有可能被认可,对逃税行为的界定也将更为精确。     

社区治理共同体建设——新时代社区治理制度化的理论逻辑与实现路径

社区治理共同体是社会治理共同体的基础单元,社区治理共同体建设的制度化程度直接关乎社会治理现代化的制度化水平和总体质量.进入新时代,推动社区治理共同体的制度建设,必须坚持和完善党对社区治理工作的全面领导,发挥党组织的政治引领、组织引领、能力引领、机制引领作用.同时,构建政府负责下简约高效的基层社会管理体制,通过政府向社会力量购买服务机制实现社区公共服务的社会协同供给,以民主协商的方式实现社区治理的公众参与.还要以法治为保障、以科技为支撑,提升和推动社区治理和服务的法治化水平和信息化建设,进而建设人人有责、人人尽责、人人享有的社区治理共同体.     

Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.