“一带一路”背景下安徽省新能源汽车产业补贴政策合规性分析

安徽省新能源汽车产业拥有自身优势。把握"一带一路"战略为新能源汽车市场带来的机遇,将是安徽产业转型升级的主引擎。因此,审视安徽省新能源汽车产业补贴政策的合规性尤为重要。但新能源汽车产业研发补贴和销售补贴存在反补贴诉讼的可能性,所以应不断完善新能源汽车产业补贴政策,与"一带一路"周边国家缔结双边或多边协议,积极推进WTO规则的修订与落实。     

《关于建立健全人民法院人员内部交流机制的若干意见》的理解与适用

为进一步加强人民法院人员内部交流,增强队伍活力,优化人才结构,2021年11月16日,最高人民法院印发《关于建立健全人民法院人员内部交流机制的若干意见》(以下简称《若干意见》)。《若干意见》就健全法院人员内部交流机制,进一步拓宽法官、审判辅助人员、司法行政人员交流渠道,促进法院人员多岗位培养和锻炼提出了具体举措。为便于实践中正确理解与适用,现就《若干意见》的起草背景和过程、思路和原则、主要内容等作简要阐述。     

个人所得税纳税义务的法律建构

现代宪法规定国民有依照法律纳税的基本义务,而财产权的行使应同时有益于公共福祉,据此,个人所得税法建制侧重于设定纳税义务的成立要件和确定程序。个人所得税纳税义务是在所得分项基础上经由法律创设的,分为税款缴纳的主给付义务和纳税申报的从给付义务,可能由支付所得者或取得所得者履行。分类税制下,纳税义务主要由负有扣缴义务的支付所得者代为履行,取得所得者则负有根本性的纳税义务,充分体现税收稽征效率。综合所得范畴的引入,使得核心课税要素由所得这一征税客体转向纳税人,更能实现量能课税原则。纳税人有依照法律纳税的权利和义务,由此,重构纳税义务如下:其一,横向的并行结构,包括综合课征和分类课征等模式下的纳税义务,后者可能包含税收负担从轻权;其二,纵向的递进结构,包括预扣预缴和汇算清缴等阶段中的纳税义务,可能包含补税义务或申请退税权。     

菲律宾南海话语的法理论证:理据、说服与解构

菲律宾对南海话语进行国际法包装,以增加与中国在双边谈判中讨价还价的筹码,提升话语权。菲律宾称南沙群岛为“卡拉延群岛”,提出“克洛玛发现‘自由地􀆳”“‘无主地􀆳先占原则”“邻近即主权”“时效原则”“国土安全原则”“有效占领”等理据。菲律宾通过诉诸逻辑、情感、权威与信誉等方式,对其南海话语进行论证,主要体现为援引事实、案例与国际法,诉诸小国悲情意识,诉诸权威法庭与人物等方式,试图获得话语主动权。但菲律宾的法理论证存在断章取义、事实错误、避重就轻、前后矛盾的地方,需要加以解构。中国应将历史证据与现代国际法理据更好地结合起来。     

Why Do Firms Obey?: the State of Regulatory Compliance Research in China

Journal of Chinese Political Science - Enforcement and compliance is a classic issue of concern in regulation literature. Despite a vast literature on regulatory agencies, compliance behavior of...     

An analysis of the fundamental tensions between copyright and social media: the legal implications of sharing images on Instagram

ABSTRACT

Copyright is inherently intertwined with the development of technology and none more so than the advent of the Internet and sharing technologies. More recently, social media platforms have become the latest challenge for copyright law and policy. This article builds on the literature that recognises the underlying conflict between copyright and social networking sites (SNSs); namely that the basic implication of copyright is the restriction of copying, whereas the ethos of social networking is the promotion of sharing. In particular, this article focuses on the disparity between the restricted acts of copying and communication to the public under copyright law and the encouragement of sharing on SNS Instagram. In doing so, it contextualises the debate surrounding copyright and social media and provides an understanding of the legal implications of using Instagram. As such this paper analyses (1) the infringement of copyright protected work on Instagram, and (2) the user-agreement and licensing of copyright material on Instagram. This study concludes that the disparity between the principles of copyright and social media lead to confusion and vulnerability of users. Therefore, it is suggested that Instagram should better inform its users of the implications of sharing third-party content as well as the terms of its user agreement. This could be done by implementing a copyright strategy, which includes a notice and takedown system as well as investing in producing educational content for users. Perhaps SNSs, such as Instagram might be more motivated to take steps to recognise intellectual property rights if they were considered Internet Services Provides such as YouTube.     

大数据领域反垄断规制的理论证成与制度构建

随着大数据拓展领域加深,数据带来的市场优势价值凸显出来,企业利用大数据实施垄断行为的可能性也随之增加.在国外,对于大数据领域是否需要反垄断干预的问题仍存在不小的争议.而现实中,企业对大数据的不当利用催生出大数据的反竞争效果,创新需要的呼应与反垄断法规制特点的适配性反映出大数据领域反垄断规制正当性,数据驱动型并购、算法共谋、滥用数据市场支配地位行为的危害,体现出大数据领域反垄断规制的必要性.对此,建议从理念与路径两个层面审视,采取包容审慎态度,坚持鼓励创新、适度干预,对传统反垄断法进行保留与创新,在严厉规制与创新激励之间寻求平衡.     

从“题材”视角探析少儿舞蹈的“童趣”——基于青少年宫少儿舞蹈创编的实践与研究

少儿舞蹈在题材上追求的是"童真童趣"。多年的实践研究表明舞蹈题材注重"童趣"极其重要。作为校外教育舞蹈教师,我们要蹲下身用儿童的眼光去观察世界,在儿童的生活中挖掘童趣,从儿童的成长历程去构思情境,让"童趣"的舞蹈给孩子以美的享受和无穷乐趣。