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。     

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。     

Gender-specific differences – first results from a survey on dental surgery

This study focuses on dental surgery from the perspective of practicing dentists through a nationwide survey among practicing dentists in Germany. Subjects were surveyed with respect to patient care and their training in dental surgery. With respect to surgical activity, this survey confirms male dominance in the field and that female dentists may be inclined grade surgical interventions as ‘complicated and risky’. Male dentists appear to be willing to take the same risks with greater self-confidence, whereas female dentists appear to overrate their personal uncertainty by underestimating their real technical capabilities. Though dental treatment in general is increasingly dominated by women, surgery is still dominated by male dentists. This can be viewed through observed gender differences with respect to risk perception and we advocate additional professional training of risk competence as mandatory for the future.     

Extravagance and mediocrity of virtue: Their divergence and the possibility of demagoguery

In the Nicomachean Ethics, Aristotle refers to Socrates five times: four references are to the contentious Socratic doctrine that “virtue is knowledge” the fifth is in the discussion of irony, “such as that of which Socrates was accused.” These issues are not conjoined accidentally. “Manifest appearances” attest that we can do worse than we know or know better than we do. Yet, the “problem of incontinence'’ is only half of the problem of the divergence of character and intellect, the mediocre and the extravagant in virtue. The other half of the problem is the capacity of some to do or act better than they know, vice's ability to imitate virtue, the disloyal talent's employment of demagoguery, the clever vice of irony.     

Is China Headed for a Debt Crisis?

正AS local government debts pile up,there are concerns about the effects on the Chinese and world economy.To evaluate the risk posed by such debts,the State Council in 2011 and 2013 instructed the National Audit Off ice to comprehensively examine the debt status of regional government bodies.The two audits–one     

贵州省国有企业履行社会责任的展望和思考

工业强省战略实施以来，工业企业总体发展态势趋好，贵州众多国有企业纷纷投身社会责任实践，在责任意识、理论发展和实践效果上实现了“三个突破”，呈现出企业责任意识持续增强，利益相关方满意度持续增加，社会期望值持续增高和履责环境持续优化“三增一优”的阶段性特征。企业主动履责、政府引导激励、行业全力助推、社会共同参与“四位一体”的良好势头逐渐形成。     

论刑法中原因自由行为之责任基础

＂原因自由行为＂是现代刑法学的一大课题。虽然现今刑法理论通说均已承认它属于具有可罚性的一种犯罪行为类型,然而,依据责任主义的一般规律,无责任则无犯罪。如果认定原因自由行为具有可罚性,那么,主张原因自由行为不适用无责任能力或限制责任能力之规定的理论依据又何在？笔者从分析原因自由行为与责任主义的冲突与调和路径入手提出原因自由行为的责任基础。     

共犯与身份的中国问题

即便我国刑法总则缺乏共犯与身份的明文规定,通过借鉴域外理论与判例经验,根据共犯规定及共犯原理,也能妥当处理共犯与身份问题。根据身份是影响行为的法益侵害性还是行为人的非难可能性,可将身份区分为违法身份与责任身份;非身份者参与违法身份犯罪的,虽成立违法身份犯的共犯,但应减轻处罚;非身份者参与责任身份犯罪的,应分别定罪处罚。委派到非国有公司从事公务的国家工作人员只是一种责任身份,其伙同公司人员侵占本单位财产、收受贿赂、挪用本单位资金的,具有国家工作人员身份的分别成立贪污罪、受贿罪、挪用公款罪,公司人员则相应成立职务侵占罪、非国家工作人员受贿罪、挪用资金罪。     

论国家刑事补偿制度的构建——兼论我国司法救助之不足

刑事被害人的司法救助机制是当前学界研究的热点之一,但我国的司法救助并没有明确国家责任,难以担当起法律救济的重任。而刑事补偿制度明确了国家的责任,弥补了司法救助之不足,在与之相关的国家赔偿制度已经确立的前提下,其更适合我国国情,具有建构的必要性。其中,刑事补偿参与主体、补偿范围和标准、补偿程序和追偿程序的界定及设计是刑事补偿制度的主要内容。