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 Significant Development of the Exclusionary Rule of Illegal Evidence in China: from the Perspective of the Promulgation of “The Rule of Strict Exclusion of Illegal Evidence”

The function and value of exclusionary rule of illegal evidence lie not only in the prevention of mistrial, but also in the manifestation of procedural justice, the regulation of judicial conduct and the emphasis on the protection of human rights. The promulgation of “the rule of strict exclusion of illegal evidence” has made a positive response to the practical problems during the implementation of exclusionary rule of illegal evidence. Many provisions in this rule are much more strict than before, such as further defining the scope of illegal oral evidence, clarifying the method of excluding the repeated confessions, emphasizing the timeliness of exclusion of illegal evidence and the synchronization of supervision of investigation, attaching the importance of collection and application of process evidence, and exerting the review of the legitimacy of evidence in pre-trial conference. After the promulgation of “the rule of strict exclusion of illegal evidence”, we should continue to focus on the implementation of exclusionary rule of illegal evidence, ensuring its function of post-punishment and illegal prevention.     

重特大生产安全事故赔偿过程中的政府职能

近年来,有些地方人民政府在处理重特大生产安全事故的过程中,就受害人的民事赔偿事宜采取了诸多举措,如决定赔偿金额、支付赔偿金或综合帮扶资金等。这些举措虽可使受害人获得及时、适当甚至高额的赔偿,但同时也会影响我国基本的法律秩序、限制当事人的民事处分权利、导致社会不公,有时还可能成为地方有些官员平息民怨、为自己开脱政治责任的方式。尽管如此,地方人民政府适当介入重特大事故民事赔偿事宜有其必要,只是应在法制的框架内运作,主要发挥督促、协调和配合三大功能。     

城市化进程中的企业环保责任

城市化的快速发展在给人类带来巨大经济效益的同时，也产生了一系列的环境问题，给人类的生存发展造成了严重影响。以工业为主导的企业经营行为是造成城市环境污染问题的重要“元凶”。企业在解决环境问题过程中应当承担更多的社会责任，树立正确的环保理念，不断提高自身的环保能力，使我国城市化建设走上健康可持续的发展之路。     

Portable high‐resolution automated 3D imaging for footwear and tire impression capture

The forensic science community raised the need for improved evidence recognition, collection, and visualization analytical instrumentation for field and laboratory use. While the 3D optical techniques for imaging static objects have been extensively studied, there is still a major gap between current knowledge and collecting high‐quality footwear and tire impression evidence. Among optical means for 3D imaging, digital fringe projection (DFP) techniques reconstruct 3D shape from phase information, achieving camera‐pixel spatial resolution. This paper presents a high‐resolution 3D imaging technology using DFP techniques dedicated to footwear and tire impression capture. We developed fully automated software algorithms and a graphical user interface (GUI) that allow anyone without training to operate for high‐quality 3D data capture. We performed accuracy evaluations and comparisons comparing with the commercial high‐end 3D scanner and carried out qualitative tests for various impressions comparing with the current practices. Overall, our technology achieves similar levels of accuracy and resolution with a high‐end commercially available 3D scanner, while having the merits of being (1) more affordable; (2) much easier to operate; and (3) more robust. Compared with the current practice of casting, our technology demonstrates its superiority because it (1) is non‐destructive; (2) collects more evidence detail than casts, especially when an impression is fragile; (3) requires less time and money to collect each piece of evidence; and (4) results in a digital file that can easily be shared with other examiners.     

The CSI Effect and the impact of DNA evidence on mock jurors and jury deliberations

ABSTRACT

The present research examined the CSI Effect and the impact of DNA evidence on mock jurors and jury deliberations using a 3 (Crime Drama Viewing: low, moderate, high)?×?3 (Evidence: DNA innocent, DNA guilty, no DNA control) design. A sample of 178 jury-eligible college students read a case of breaking and entering. Pre-deliberation, some support for a CSI Effect was found with high viewers’ extent of guilt ratings significantly lower than moderate and low viewers’ in the no DNA control and the DNA innocent conditions. This effect was not present for verdicts. Contrary to a CSI Effect, crime drama viewing was not related to guilt judgments with incriminating DNA evidence. A content analysis of comments made during deliberations found little support for the CSI Effect entering the jury room. Specifically, CSI Effect predictions were not supported when examining the discussion of DNA evidence, expressing DNA opinions, or mentioning missing evidence. Overall, the limited CSI Effect found for individuals was attenuated during deliberation. The alarm raised over a possible CSI Effect influencing jury decision making may be unwarranted.     

论我国侦讯取证的现状与制度完善

侦讯取证与人权保障是案侦活动的两个方面，但它们不是均衡发展的。维护人权观念的崇高，不能也不应掩盖打击犯罪在先的事实真相。侦讯活动与限制人身自由是同步的。考察我国的未决羁押与律师会见，如实供述与不自证其罪，相对的默示沉默权，辩护取证的显形化与规则化，律师在场权与全程同步录音录像，口供自愿性的证明能力，司法甄别、排除和认定口供的复杂性等问题。回答如何处理证据的法律真实和客观真实、形式真实和实质合理，取证打击犯罪与保护人权的关系。它们在侦讯取证制度的完善中，需有相应的配套举措。     

血色原微量分光法血痕确证试验

目的探讨血色原微量分光法作为血痕确证试验的可行性。方法用离心分离的检材浸洗液代替检材,与改良高山试剂进行血色原反应,用微量分光光度计测定吸收光谱,判断检材是否含血。在优化参数的基础上,用倍比稀释的粗制人血红蛋白测定方法的灵敏度,用常见疑似血液/血斑,以及不同保存时间、不同基质的血斑测定方法的特异性和检材适应能力。结果用血色原微量分光法,仅血液(斑)具有415nm、525nm和555nm三个吸收峰组成的特异光谱,与常见疑似血液/斑没有交叉。反应2min,上样2.5μL,稀释1000倍的人血可稳定获得三峰光谱。通过延长浸洗时间、设置基质对照,10年陈旧血纱、有色布上的血斑等均可有效确证。三个吸收峰的高度与检液的血含量呈正相关,且525nm和555nm的吸光度变化趋势一致(y=0.523 2x+0.027 4,R2=0.997 1)。结论血色原微量分光法灵敏度高、特异性强,快速简便,可纳入DNA检验流程之中,在实际检案中有较好的应用前景。替代传统结晶法用于教学,更符合当前学生技能和意识的培养要求。     

实践中的证据法——中国证据法实施情况调查研究

证据制度是本次中国司法文明指数体系的一个重要一级指标,我们选取了四项二级指标进行了评估,通过问卷调查和数据分析,并结合中国证据法治指数问卷调查的数据,可以得出以下结论:当事人证据权利缺乏有效保障,侦查人员的证据意识有所增强,非法证据排除规则有待落实,以及司法证明过程缺乏合理规范。     

基于分子克隆方法制备标准分子量片段混合物

目的制备标准分子量DNA片段混合物。方法选取pMD18-T载体部分序列作为插入片段,设计引物,制备包含不同大小的标准分子量片段的克隆。大量培养细菌提取质粒,用双酶切、连接荧光接头的方法制备不同大小的带有荧光的标准分子量片段,混合,纯化,最终获得标准分子量片段混合物(内标)。结果用分子克隆方法制备出具有实用性的标准分子量片段混合物,其单个标准分子量片段大小分别为80bp、124bp、194bp、224bp、254bp、304bp、349bp、399bp、424bp、454bp。并且这些标准分子量片段混合物可以准确地对DNATyper15试剂盒的扩增产物进行检测。结论应用该方法制备了能满足研究和实验室要求的标准分子量片段混合物,为DNA分子量标准物标准品的制作提供了一种新的方法。