城乡统筹条件下农村集体建设用地使用权的法律问题研究

农村建设用地使用权属于用益物权.国有土地建设用地使用权可以自由进行市场交易,而农村建设用地使用权则受到较为严格的法律制约.土地确权登记应定位于确认证据事实等民事法律行为的具体行政行为.农村集体建设用地的取得包括原始取得和继受取得.因农村集体建设用地使用权所获得的收益,国家可比照国有建设用地使用权流转征收相关税费,直接按照一定比例提取收益似显不妥.要加强土地规划的执行力度,土地规划的实施要着眼于基层.严格进行土地用途管制,以用途引导用地.     

现代公司的本质：营利性、赢利性抑或盈利性——基于词义辨析与营利性内涵的分析

梳理公司的本质并在立法中加以合理疏导是当前和今后理论研究的一个重要任务,这在我国已基本完成股权分置改革和当前越来越强调公司社会责任的背景下显得尤为重要。然而。目前学界对公司本质的表述存在营利性、赢利性抑或盈利性之认识与使用的分歧,在造成误导的同时也引发了一定程度的以讹传讹。理清这一问题乃当务之急。因公司经营有风险而存在投入与产出对比后有盈余或亏损的情形,故公司的本质为重在目的或理想之营利,而非重在盈余结果之赢利或盈利,公司的营利性包括追逐利润最大化的动机、经营的持续性和有盈余应分配之根本性。     

Benchmarking Tax Compliance Efficiency Among South African Retail Firms Using Stochastic Frontier Approach

Random selection of taxpayers for audit mostly nets tax compliant taxpayers. There is hence a need to adopt other methods that are efficient and and effective in performing their specific and general deterrence roles. This article uses profit efficiency benchmarking to analyze selected retail firms tax compliance risk in South Africa over the 2005–2006 period. It seeks to identify firms that should be audited because of their suspected tax compliance risk, using a stochastic frontier analysis. The profit efficiency estimates of 24 retail stores are used to rank them in terms of their performance. They are also tracked over time. Approximately, 50 percent of the firms performed better than the average profit efficiency of 0.39. The top 10 firms are significantly performing better. However, the bottom 50 percent of the retail firms performed poorly and could be targeted for tax audit.     

Myron Echenberg and African Studies in Canada

Myron Echenberg's scholarship resides on the frontier of both African Studies in Canada and historical research in general. He has helped not only to establish African history as a valid field for historical study but also to transform the parameters of history as a discipline, both the opening up of the study of non-Western societies and the increasing focus on newer kinds of history. He made his mark with a prize-winning study of the social history of African soldiers in the French army; and he spent the latter part of his career doing original work on medical history. The profound influence of his work is celebrated in this special issue. Three of the contributions to this issue, all dealing with medical history, are by Echenberg's former graduate students; two contributions are by close colleagues. In both his teaching and his writing, Echenberg has contributed to an understanding of the social issues of our time; but perhaps more important, he has through his teaching and his mentoring very much enriched the educational experience and well-being of his students and his colleagues.     

新闻网站可持续发展的盈利模式探讨

针对我国新闻网站普遍面临的有社会效益而无经济效益的生存困境,文章提出了我国新闻网站可持续发展的六大盈利模式,并分析了各自的利弊,提出了相应可持续发展的策略。     

破解当前农村“三访”难题的思考

农村是信访案件的源头,是信访工作的重点、难点和关键点。要有效堵住信访的源头,科学应对信访工作的新情况、新问题,基层党委、政府必须提高五种能力,即提高从源头上预防和减少信访问题的能力;提高解决初信初访的能力;提高非正常集体访案件处理能力;提高重大疑难信访和历史遗留问题处置的能力;提高依法规范信访工作行为的能力。同时要细化信访目标管理考核办法,坚决执行信访责任追究制度等措施,只有这样,农村＂三访＂问题才能从根本上得到有效解决。     

Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

非营利组织营利活动及其收入的税法规制——制度比较分析的视角

本文通过中外理论及法律法规比较,揭示了非营利组织的基本特征,即非营利组织是具有组织性、非利润分配性、民间性、自治性和志愿性的组织。同时,为了扩大收入来源,保证非营利组织的可持续发展,国家应在附加有关限制条件的基础上,允许非营利组织开展营利活动。与此同时,需采用不同标准划分非营利组织营利收入的来源和用途,针对不同类型的收入设计不同的税收优惠政策,从而达到鼓励社会力量兴办公益事业、促进市场公平竞争的目的。     

内部能力、企业竞争力和企业资源最优配置——一个理论模型（AMEC模型）

传统的企业竞争力模型缺乏对系统的界定,混淆企业竞争力与企业能力的界限。本文通过引入波特的竞争模型,提出一个多层次企业竞争力模型（AMEC①）。模型分为外部竞争子模型、企业能力子模型和企业竞争力公式三个部分,基于系统分层界定企业竞争力,通过结合企业外部竞争和内部能力两个因素推导出企业竞争力公式;并在系统利益既定的情况下,推导出基于企业竞争力的利益分配公式和基于企业内部能力的利益分配公式,得出一个企、止资源最优配置的路径．最后给出一个企业资源最佳配置的实例。     

公私冲突:中国行业体制改革困境

改革开放以来,随着市场经济的发展,行业协会作为一种同类企业间的联合互益组织在社会经济生活中起着日益重要的作用。但其本身所蕴含的公益性与私益性的冲突却成为制约我国行业体制发展的首要因素,从奶粉事件中我们可以看到:行业协会的私益趋向越来越明显,公益的属性已逐渐被取代。在许多学者声嘶力竭的改革呼声中,我们只有公正的看待行业协会的市场性,摒弃政治意义上的公益至上的观点,进一步厘清行业协会公私冲突的根源,在非营利话与市场化、民营化的互动基础之上,重新拷问中国的行业体制改革的路径选择,才能实现行业管理的善治。