我国个人所得税制改革再思考

我国已成为WTO成员,其市场经济体制不断完善。然而,令人费解的是,个人所得税制至今却维持原样,未见任何实质性更改。这种现象,既不利国,也不利民,更不利于工薪阶层人员,还有碍于WTO公平原则的有效实施。本文针对现行个人所得税制的存在问题,比较与借鉴发达国家的相关立法经验,提出改革我国个人所得税制的新思路。     

对国际储备规模定量分析的评价

在经济全球化日益加剧的年代 ,掌握合理的国际储备是保障一国经济持续稳定发展的一个重要因素。然而对国际储备的适度规模问题长期以来存在着不同的观点。目前比较有代表性的是比例分析法、需求函数分析法和成本———收益分析法 ,但都有一些不足之处     

缩小东西部差距:德国财政平衡制度及借鉴

出于统筹城乡发展、区域发展的考虑,由于巨大的东西部财政差异、转移支付任务艰巨和纵向转移支付本身的缺陷、中央财政的巨大压力等,中国必然要选择以纵向平衡为主,纵横交错的转移支付模式,而德国在统一进程中所采取的财政措施特别是财政平衡制度提供了一种可以借鉴的模式。     

澳大利亚转移支付简介及其对我国的启示

通过协调区域经济发展,为全国统一市场的最终形成扫除障碍,是“十一五”规划要重点突破的领域。作为我国财政资金分配和财政平衡制度的转移支付还存在一些不完善的地方,离公共财政的要求尚有一定距离。学习和借鉴国外发达国家经验,调整财政资源在我国纵向和横向的不均衡,逐步实现公共服务支出基本均等化,事关国家的长治久安、民族团结和社会稳定。     

The ethical implications of prospective payment and corporate medical practice: A research agenda

The major trends in the growth of prospective payment and the corporatization of medical practice in the United States are examined. In particular, the ethical implications of these changes in the context of the multiple system goals of access, cost containment, and quality are considered. Considerable concern is being expressed that with the dominant emphasis on cost containment, the principles of access and quality might be compromised. This paper formulates a research agenda to address this question, based on a review and synthesis of empirical evidence and hypotheses about the probable or actual impact of these changes on the multiple health system goals. A basic premise is that ethical judgments should be grounded in empirical evidence about what actually is or will be.     

论抵押与保证双重担保的求偿

同一债权设有抵押与保证双重担保时,在保证人或抵押人履行担保债务之后,均可向主债务人进行求偿。但对于其中之一的担保人在履行了担保债务后是否有权向其他担保人求偿,仍有疑问。新物权法仅规定,已承担担保责任的担保人有权向债务人追偿。但承担了担保责任的人在向债务人追偿后,若不能得到清偿,还能否向其他担保人追偿的问题仍然没有得到解决。     

Criminal Exploitation of Online Systems by Organised Crime Groups

This article considers how information and communications technologies (ICT) can be used by organised crime groups to infringe legal and regulatory controls. Three categories of groups are identified: traditional organised criminal groups which make use of ICT to enhance their terrestrial criminal activities; organised cybercriminal groups which operate exclusively online; and organised groups of ideologically and politically motivated individuals who make use of ICT to facilitate their criminal conduct. The activities of each group are then assessed in relation to five areas of risk: the use of online payment systems, online auctions, online gaming, social networking sites and blogs. It is concluded that the distinction between traditional organised crime groups and the other two groups—cybercriminal groups and ideologically/politically motivated cyber groups—is converging, with financially-motivated attacks becoming more targeted. Legislation will need to adapt to deal with new technological developments and threats that organised criminals seek to exploit.

给付的若干问题探究

在债法中的不同场合,法律人关于给付的理解,仁者见仁,智者见智静态的给付,即债的客体;动态的给付,即债的履行、清偿或偿付。     

移动支付下银行消费者法律保护简析

支付宝、微信等移动互联方式带来了支付方式的改变,但是银行消费依然占有重要的地位,特别是一些大额的消费,其对世界经济的影响仍然很大。当前我国经济处于深化改革期,对银行消费者合法权益的维护十分必要。我国银行消费者法律保护出现了诸多问题,如信息安全权被银行掌控、消费者与银行之间的信息不对称、格式合同的运用使其丧失话语权等。因此,应从立法体系、保护机构、司法救济方面着手,对我国银行消费者进行细致、完善、周到、切实的法律保护。     

明清时期田土买卖中的找价回赎纠纷及其解决

明清时期民间田土买卖盛行找价回赎之风，围绕着找价遭到拒绝或多次找价，在新旧业主之间引发了大量的纠纷乃至诉讼。依据徽州契约和州县官员办案手记等资料，可以看到田土找赎习俗和纠纷形成的原因，明清朝廷、地方官员及民间百姓针对找赎习俗的不同态度及州县官员解决找赎纠纷的依据和方式。虽然民间找赎习俗与国家律例之间存在着矛盾和冲突，但明清朝廷因时制宜，不断调整有关律例，地方官员在执法中灵活变通，充分考虑当地民情，这使得田土交易秩序得以稳定。