电子商务与偷税犯罪

现代电子方式进行商务数据交换和商务贸易的活动,作为一种新型的交易手段和商业运作模式,其产生与发展对世界经济产生重大影响,给企业带来无限商机。世界各国为维护本国的经济利益,防止税款大量流失,都采取相应对策,我国在发展电子商务过程中对网上纳税行为必须规范,对偷税犯罪问题,尤应防患于未然。     

Neutralization and Tax Evasion: How Effective Would a Moral Appeal Be in Improving Compliance to Tax Laws?

The failure of individuals to pay their taxes in full is a serious budgetary problem for the federal government. Existing research (Schwartz and Orleans, 1967; Grasmick and Scott, 1982) suggests that efforts to increase the guilt feelings experienced for tax evasion might improve compliance. However, neutralization theory (Sykes and Matza, 1957) predicts that guilt feelings can be reduced by neutralization strategies which justify guilt-producing behavior, compromising the inhibiting effect of guilt feelings. Our research shows that through the use of neutralization strategies which justify tax evasion the inhibiting effect of guilt feelings is sharply reduced. The implications of this finding for tax compliance programs based on appeals to the moral obligation of paying taxes are discussed.     

逃税罪中的行刑反转条款:原理与解释

逃税罪中的初犯免责条款,本质上是行刑反转,背景是针对行政犯的行刑协同共治,目的既在于避免再次刑事犯罪,也在于避免再次行政违法,从而维护税收征管秩序。在解释这一条款时,应当基于责令改正和行政处罚的紧密联系,将接受责令改正纳入到"接受行政处罚"的考量中,建立"责令改正+行政处罚"的二元互补型行政法治理结构,确保合规的实现。解释"不予追究刑事责任"时,需建立审查机制,确保在惩罚效果保留的前提下发挥出反向激励效果。审查结果必须经过刑事诉讼程序作出,审查对象是行政处罚(责令改正)的实际效果,在行为方式上应体现为行为人主动参与。通过解释,对逃税罪的治理最终应形成"责令改正+行政处罚+刑事惩罚"的梯度结构。     

防范资本弱化避税的法律规则探析

利用资本弱化手段逃避企业所得税已经成为企业避税的一种重要形式,针对这一现象许多国家特别是发达国家都制定了资本弱化规则,以阻止本国或跨国企业融资中债务资本的滥用,防范资本弱化对本国税收利益的侵蚀。发达国家普遍采用的防范资本弱化的方法主要有固定比例法和公平交易法两种。结合国外实施资本弱化税制国家的立法和司法实践,根据我国立法现状,笔者认为,我国应当建立以安全港规则为主,公平交易规则为辅的防范资本弱化避税的规则模式。这种规则模式,既能体现社会正义、维护国家利益,又能体现社会公平、保护企业的合法权益。     

逃税行为行政处罚与刑事处罚研究

涉及犯罪的税收违法行为,既是税收行政处罚的对象,也是刑法修正后逃税罪的制裁对象;如何衔接好行政程序与司法程序的双向互动,对于加强对逃税行为公法控制,规范税收管理秩序意义重大。     

个人所得税逃税、隐性就业及其治理

课征个人所得税会影响劳动力的供给。一般来说,累进所得税会减少劳动供给,使劳动者实际收入降低,因此个人所得税逃税现象相当普遍。低报所得以非法逃税面临高稽查率和罚款率,故转向地下经济活动通过隐性就业方式间接逃税是理性个人的必然选择。但是,这会给经济的正常运行带来巨大的负面影响。根据劳动者选择以隐性就业方式逃税的经济机理分析,提出相应的政策措施以治理所得税逃税和隐性就业。     

Social Security,Student Loans and Access to Education

The issue of student loans has been under public discussion for some time, but another change in their finances which affects many of them has not been debated so much in public — and that is the removal of their housing benefit … It is very unfortunate that, just as the wish of students to participate in higher education is growing, they should be discouraged in this particular way.     

Weak Enforcement,Strong Deterrence: Dialogues with Chinese Lawyers About Tax Evasion and Compliance

This article analyzes why Chinese lawyers report a high level of perceived deterrence in relation to tax evasion even though enforcement is weak. It finds that deterrence here originates from multiple sources, most directly through clients and more distantly through the firm and the state. Lawyers have highly contextual notions of detection probability and a vague understanding of sanction severity unfitting of the high deterrence found here. In the cases studied, deterrence arises out of a general fear lawyers have of state authorities and clients, as well as through personal morals and social norms in their firms. This shows a broader and deeper approach to deterrence, beyond certainty and severity of punishment for the violation studied, one in which the general perceived risk of such violation is central, whatever its source.     

股权式资产转让税收规避行为的法律评价与立法选择

税法实践中以股权转让形式进行资产交易的行为很常见.这种行为一般以排除税法适用、规避特定税种纳税义务为目的,利用股权转让税制的漏洞进行非常规的法律安排,造成国家税款大量流失.税务机关对这种税收规避行为的态度不明确、处理不一致,根源是对股权式资产转让法律实质的评价争议很大,造成反避税立法迟迟不能出台.当前税收法定已成为财税体制机制改革的基本遵循,从立法层面对这种经济行为进行约束成为当务之急.一般反避税、股权交易、公司人格否认税收立法能够直接解决这一问题,同时税法与其他部门法的立法协调机制也需重新审视并完善.     

Intimidation and Street Gangs: Understanding the Response of Victims and Bystanders to Perceived Gang Violence

While research routinely examines the influence of gang membership on the quantity of violent crime involvement, less is known about the influence of gang violence on the situational characteristics of violent victimization. Felson’s discussion of street gangs highlights the possible functional role gang membership plays in the commission of violent crime; what he terms “the street gang strategy.” This study examines the functionality of gang membership during violent crimes by investigating the influence of perceived gang membership on the likelihood of victim resistance, bystander intervention, and police reporting using data from the National Crime Victimization Survey. Findings offer little support for the idea that gang members intimidate victims and bystanders to the extent that their behavior during and after violence differs systematically from responses resulting from non‐gang violence. Results are discussed in terms of their policy relevance and implications for future research.     

Personality and Ability Effects on Reactions to Argumentative Unfairness

The study focusses on the relationship of personality and reactions to unfair argumentative contributions. Unfair contributions were embedded in four argumentative episodes and presented in written, auditory, and role-play mode. Each participant's cognitions, emotions, and verbal responses were assessed and aggregated across the four episodes. Although no differences in evoked cognitive, emotional, and verbal responses arose between the different presentation modes, the identification of unfair contributions and the verbal responses' collaboration depended on the participants' cognitive abilities and personality traits. Implications for theory and practice of social justice research are discussed.     

大众化再考察：高等教育女性化的起点与内在逻辑

2009年中国普通高校本专科女生总量开始超过男生,经过近10年发展,高校女生数量优势逐渐扩大并引起广泛关注,这种被称作高等教育女性化的现象自20世纪70年代至今已经在世界范围普遍出现。本文通过国际比较,发现高等教育大众化是高等教育女性化现象在世界范围普遍出现的起点和必要条件。在此基础上,通过探讨这一现象所蕴含的高等教育发展规律,呈现了女性优势开始即男性优势结束时高等教育机会的临界范围,进而提出大众化阶段适龄男性人口相对出让高等教育机会的理论观点,在一定程度上拓展了高等教育大众化与教育公平的理论边界、丰富了高等教育大众化与教育公平的理论内涵。     

高校德育管理的理论思考

随着高等教育的发展和教育环境的变化,高校德育显得比以往任何时候都复杂。高校德育功能和作用的发挥,根本任务和目标的实现,都离不开德育管理的保证作用。高校德育管理从理论与方法上亟待研究和发展。因此,必须从理论上认识高校德育管理的特点、原则及提高德育管理时效性的对策。     

论院校政策与院校发展

我国高等教育体制改革赋予高等院校更多的办学自主权，这就将院校政策建设提到院校发展的重要议事日程。在高等教育发展总体环境发生深刻变化的今天，院校政策建设虽然有着现实的必要性，但在院校发展的实际过程中，院校政策建设还存在着种种问题与障碍。加强院校政策建设，需要加强院校政策研究，这首先要求院校决策成为研究型决策。新世纪高等院校的发展更需要院校政策建设与时俱进、不断创新。     

Informing Police Response to Intimate Partner Violence: Predictors of Perceived Usefulness of Risk Assessment Screening

Substantial research has demonstrated the value of using risk assessment tools for the prediction and management of violence risk, including for intimate partner violence (IPV) (Mills, Kroner, and Morgan 2011). Such tools have been advocated for use by police officers (Hilton, Grant, and Rice 2010), but little is known about police officers’ perceptions of using these tools to inform their decision-making. Using a sample of 159 Canadian police officers (73% male, M age =?41.8 years, SD?=?8.9), the current study examined police officer’s experiences with IPV risk tools, their attitudes about using such tools, and identified predictors of these attitudes using an online survey. Most of this sample had previously used an IPV risk tool, which was most commonly the Brief Spousal Assault Form for the Evaluation of Risk (64.1%). Most police officers rated use of risk tools as at least somewhat to extremely helpful (73.5%), and 67.4% indicated that they would use a risk tool with sufficient training on it. Regression analyses indicated that police officers’ perceived IPV risk tool usefulness was significantly predicted by older respondent age and greater perceived need for guidance in responding to IPV calls. In conclusion, most police officers view IPV risk screening as valuable for informing their responses to such calls for service and are likely to embrace such decision-aids with sufficient training on their potential impact for enhancing safety.