电子商务平台经营者涉税信息报送义务履行的规范化研究——基于我国《电子商务法》第28条规定的阐释

基于协助税收征管的需要,平台经营者应依法定条件和法定程序向有管辖权的税务部门履行报送平台内经营者涉税信息的义务。我国《电子商务法》设置涉税信息报送义务旨在防范数字经济时代下税收征管的失灵、实现税负的公平负担。该法规定的平台经营者涉税信息报送义务面临履行主体过于宽泛、履行对象含混模糊、履行内容有待明确、履行监督效果欠佳等突出问题。有必要通过我国《电子商务法》施行细则,允许平台委托报送、降低初创型平台报送负担、建立跨境报送国际协调机制,以界分平台经营者职责;经由分层化管理平台内经营者与细分服务领域,以厘清该义务的履行对象范围;通过制定信息报送正面清单、明确报送部门、统一报送时间、流程和方法,以明晰该义务的履行内容;通过丰富事后行政查处机制与强化事前合规指引,以激励该义务的有效履行。     

大数据时代日本个人信息保护法探究

个人信息本来是极其隐私的事物,在大数据时代却时刻处于"裸奔"状态,时刻面临被侵犯的风险。特别在新冠肺炎疫情防控中,大数据技术发挥了重要作用,个人信息保护再次引起关注。整体而言,日本个人信息保护法以"个人优先"与"公共优先"的宗旨博弈为出发点,以"个人信息"的概念界定为基础,以个人信息权的保护为核心,以个人信息保护机构的独立设置为落脚点,为个人信息的保护奠定了基础。我国应当积极行动起来,尽快颁布《个人信息保护法》,助力大数据时代个人信息保护和数字经济的发展。     

网络平台个人信息处理格式条款的效力认定

近年来,以网络平台隐私政策中个人信息处理格式条款为诱因的侵权案件频发,引起学界的广泛关注。消解个人信息处理格式条款与知情权、解释权、被遗忘权、脱离自动化决策权保护冲突的关键是,对格式条款进行类型化处理,分别进行效力认定。网络平台未尽到提示说明义务,致使信息主体没有注意或者理解与其有重大利害关系的条款的,格式条款不应成为合同内容;格式条款显失公平的,信息主体可以请求法院予以撤销;格式条款符合我国《民法典》第497条规定之情形的,应认定为无效;“主要权利”的认定,在考虑合同内容的同时,应奉行合同性质决定论;以“理性人”构建网络平台的解释义务标准,力争在保障网络平台健康发展的同时,切实维护信息主体的个人信息权。     

刑事诉讼信息共建共享问题研究

对比司法信息化建设整体迅猛发展，刑事诉讼信息的共建共享明显滞后，公检法机关的信息化建设呈现信息孤岛现象。这造成司法资源的大量浪费，成为阻碍司法信息化发展的基础性难题。刑事诉讼信息互联互通协议是指公安、检察院、法院等办案机关就办案信息共享和传递问题达成共识。这种协议可以有效地打破刑事办案机关之间的数据壁垒，是推进刑事诉讼共建共享的现实路径。协议需要充分应对信息共建共享可能给以审判为中心的诉讼架构、卷宗移送模式、控辩平等关系、司法责任带来的负面效应，协调技术理性和司法规律的关系。同时，刑事诉讼信息共建共享在运行中需处理好以下具体问题：建议将政法委作为协议主责机关，制定长远的发展计划；进一步推动卷宗电子化；实行涉案财物统一管理；妥善解决信息保密问题。     

“Personal information of privacy nature” under Chinese Civil Code

Chinese Civil Code separates the civil right to privacy and the civil interest of personal information through the proposal of the PIPN in Article 1034, which constructs a different model from both EU and US. Although this distinction is of great significance, it brings potential problems, too. The PIPN is a kind of personal information which is unwilling to be known to others with privacy nature, which can be defined through a method of combining basic definition plus enumerations. It is recommended to consider the context and purpose of processing personal information when deciding the PIPN, and the level of privateness, availability, risk and identifiability will be considered to the privacy test. Based on Chinese reality, ID number, biometric information, financial information should be list as the typical kinds of the PIPN in the future legislation.     

The role of people in information-sharing: perceptions from an analytic unit of a regional fusion center

Information sharing research has largely focused on capturing operational practices related to the exchange of information. A noticeable shortcoming of this developing literature is the lack of scholarly attention focused specifically on analytic personnel. The present study employs semi-structured interviews with 23 personnel that comprise the analytic unit within a regional fusion center located in a large metropolitan area in the United States. Findings indicate that there is significant ambiguity surrounding the organizational and geographic audiences to which intelligence products should be tailored. Moreover, it appears information sharing is sparse and reliant upon personal relationships between analysts and external organizations. Lastly, analysts do not receive feedback pertaining to the content and effectiveness of intelligence products created. These findings may be generalized to other analytical organizations whose primary goal is to gather, analyze and disseminate intelligence. Action steps for policymakers are provided.     

Information Asymmetry and the Financial Consumer Protection Policy

As complex structure of financial products severely limits consumers' understanding and causes an information asymmetry, the need to protect financial consumers has been a target of heated debates. This study designs a game theory-based model and presents that the reason behind an inadequate advisory service by financial institutions is a combination of consumers' poor financial literacy and sellers' abuse of such weakness to pursue their own profits. Our model shows that when there is information asymmetry on both product characteristics and investment preference of financial consumers, having competing companies that offer substitute products is not enough to ensure a proper advisory service. Two measures may be considered to address this issue. The first measure would be voluntary market efforts to strengthen financial consumer's literacy and self-regulatory mechanism. The second measure would be to step up administrative regulations on financial product sellers in both ex-ante and ex-post mechanisms.     

构建东北亚IT共同体的设想及影响其制度化的因素

如果能够在东北亚地区建立IT产业的共同体,将很有可能带动其他产业的联合,最终走向全面地联合,从而提升东北亚地区合作的层次。东北亚国家已经开始在IT领域进行了一定程度的合作,但是在东北亚地区建立IT共同体的道路不会是一帆风顺的,有许多因素会影响到东北亚IT共同体的最终形成。     

论检务公开视野下当事人知情权的保障及扩充--以刑事诉讼审查起诉阶段告知程序之规制为中心

在刑事诉讼过程中规范、完善、细化告知程序，进一步深化检务公开，使一切可向诉讼当事人公开的程序及实体信息得以传递并真切落实，有利于保障诉讼当事人充分行使其权利。目前，刑事诉讼审查起诉阶段对于告知程序的规定相对简单并存在一定缺陷，司法实践中未予告知、难以告知、迟滞告知和敷衍告知等现象较为普遍，影响了刑事诉讼活动的正常进行，因此，亟需对我国审查起诉阶段告知程序进行进一步规范和完善。     

综合性证券商信息隔离制度研究

与各国证券立法一样 ,我国《证券法》承认综合性证券商的法律地位 ,但是就如何调整综合性证券商内部的利益冲突问题缺乏系统、有效的法律机制。本文以此为切入点 ,对美英等国广泛采用的综合性证券商信息隔离制度进行研究 ,分析了该制度产生的现实与理论根源、制度内容、违反制度的判断标准等。作者认为 ,为防止综合性证券商在利益冲突的情况下损害客户利益 ,应完善我国《证券法》第 132条之规定 ,建立综合性证券商信息隔离制度