扣缴义务人责任研究：类型化与反思

税法上扣缴义务人未完全履行扣缴义务，脱法扣缴行为随之产生，扣缴制度的立法目的成空，追究扣缴义务人责任是为必然。依现行税法规定，扣缴义务人不仅将视情况承担“补缴、追缴”，“限期改正、责令改正”、“刑事处罚”等主责任，而且需承担“滞纳金”，“罚款”或“滞纳金与罚款”等一并使用的从责任。责任形态的复杂性和现行税法的诸多缺陷，导致扣缴义务人责任实务运用极为混乱。要想从源头上解决此问题，必须对扣缴义务人责任进行多维定性，以扣缴义务人基本权利的行使作为扣缴制度财政目的的边界，以财政目的的实现作为扣缴义务人义务履行、权利行使的边界。     

The association between childhood sexual abuse and sexual coercion in men: a test of possible mediators

ABSTRACT

We examined the associations between childhood sexual abuse (CSA), childhood physical abuse (CPA), sexual domain variables, antisocial tendencies, and sexually coercive behaviour in a non-forensic sample of 173 heterosexual men. CSA was associated with paraphilic interests and experiences, a more extensive sexual life history, and early antisocial tendencies. CPA was associated with paraphilic interests and experiences, more self-reported delinquency, higher sensation seeking, and early antisocial tendencies. Sexual domain variables (e.g. number of sexual partners, sexual interest in sadomasochism) mediated the link between CSA and sexually coercive behaviour, but antisocial domain variables (e.g. delinquency, sensation seeking) did not. Of the two sexual domains examined, extensive sexual life history rather than paraphilias mediated the association between CSA and sexually coercive behaviour. These results suggest CSA and CPA are associated with both sexual and antisocial outcomes, and that, for some victims of CSA, having an extensive sexual life history may account for the association between CSA and sexually coercive behaviour later in life.     

刍议哄抬价格行为的入罪化

价格问题是当今社会热点问题,由于哄抬价格行为具有严重社会危害性,中国现行法律制裁措施对它遏制效果不显,且它又具备着当罚性,故该文认为哄抬价格行为存在入罪依据,完全应当予以入罪化处理。为此,该文比照现行刑法非法经营罪的法条设置就哄抬价格行为入罪化的具体模式展开设计,根据拟设的法条剖析了哄抬价格罪的犯罪构成要件,并对其具体司法认定展开了探讨。     

大学生消费行为与家庭背景的关系——基于在杭高校的调查

当今大学生是一个庞大而特殊的消费群体,在社会各方面因素的影响下,他们的消费心理、消费观念、消费方式等也不尽相同。然而,由于大学生还未迈入社会,他们的经济主要来源于家庭,是纯粹的消费者,属于＂寄生型＂消费者。本文主要通过对当前在杭高校大学生消费现状及其家庭背景的调查,分别探讨他们的消费行为与其家庭背景之间存在的相关关系。     

论对偷逃过路费行为的预防及法律规制

偷逃过路费行为给高速公路带来巨大损失。通过严格恪守有关公路方面的法律法规、强化公务人员和工作人员依法办事的法律意识、总结惩治偷逃过路通行费经验、建立部门长效联动治逃机制、完善相应的科技手段等措施能够预防偷逃过路费行为的发生。通过行政处罚可以制约伪造标志、证件或者冒用绿通车骗逃行为、强行闯岗(跳车)逃费行为;通过行政处分规制公路收费站工作人员私放车辆行为。行政处罚与行政强制只能由特定的行政机关执行。     

浅论违警罪的概念及其处罚

违警罪既有法律之义又有其犯罪学之义。我国法律研究和法律实践中与违警罪联系最紧密的概念是治安违法行为。虽然违法行为相同,但许多国家对其定性和处罚程序都有所差别。这些差别无不与本国的政治体制、司法体制、行政体制密不可分。随着司法国际化的发展,这种区别也将会在各国间相互影响。     

论国家级考试舞弊行为的刑法规制

根据我国现行刑法的规定,对在国家级考试中实施舞弊行为情节严重的,可处以非法获取国家秘密罪或招收学生徇私舞弊罪等罪名。但对于为舞弊者提供协助行为情节严重的,现行刑法却无力惩处,并且对教师帮助学生实施舞弊行为适用招收学生徇私舞弊罪处罚也有违罪刑法定原则。为弥补刑事法律在规制国家级考试舞弊行为上的不足,必须在刑法中增设＂协助国家级考试舞弊罪＂,以有效地遏制考试舞弊盛行之风。     

Construct Validity of Adolescent Antisocial Personality Disorder

This study examined the construct validity of antisocial personality disorder (ASPD) diagnosed in adolescence. Boys and girls were grouped by history of DSM-III-R conduct disorder (CD) and ASPD: Controls (n=340) had neither diagnosis; CD Only (n=77) had CD by age 17 but no ASPD through age 20; Adolescent ASPD (n = 64) had ASPD by age 17. The Adolescent ASPD group was then compared to 20 young adult men who met criteria for ASPD (ASPD group). As expected, the Adolescent ASPD group had significantly more depression and substance use disorders, a greater performance>verbal IQ discrepancy, more deviant peers, and poorer academic functioning than the CD Only group and Controls. The Adolescent ASPD and ASPD groups did not differ on most variables. Results support the construct validity of Adolescent ASPD and suggest that such a diagnosis could help identify adolescents at risk for persistent antisocial behavior. Jeanette Taylor is an Assistant Professor at Florida State University. She received her Ph.D. in 1999 from the University of Minnesota. Her research examines biological, cognitive, and environmental influences on personality disorders and substance use disorders. Irene J. Elkins is a Co-investigator at the Minnesota Center for Twin and Family Research. She received her Ph.D. in 1993 from the University of Kansas and is a member of the Society for Research on Psychopathology. Her major research interests include the relationship of personality, ADHD, and antisocial behavior to substance abuse, as well as gene-environment interrelationships. Lisa Legrand is a Research Associate with the Minnesota Center for Twin and Family Research at the University of Minnesota. She received her Ph.D. in 2003 from the University of Minnesota. Her major research interests include gene-environment interplay in the development of externalizing psychopathology. Dawn Peuschold is a Senior Clinical Forensic Psychologist at the Hennepin Country District Court and an instructor at the University of Minnesota. She completed a post-doctoral fellowship in forensic psychology at the University of Massachusetts Medical School after receiving her Ph.D. in clinical psychology from the University of Minnesota. She is interested in risk factors for reoffense in juveniles. William G. Iacono is a Distinguished McKnight University Professor at the University of Minnesota, the institution from which he received his Ph.D. in psychology. He conducts longitudinal studies of adolescent twins and adoptees aimed at understanding the development of adult adjustment and mental health.