公共采购体制中的“次级政策”——兼论GPA例外规则

公共采购既是经济行为，又是行政性行为。通过公共采购寻求宏观调控和社会政策的实施，在经济全球化过程中并没有被各国政府放弃。《政府采购协定》在规制公共采购国际市场规则的同时，也为各国实现社会政策目标预留了空间，我国在加入GPA的谈判中应充分利用这一空间。     

论国有船舶的有限管辖豁免

国有船舶管辖豁免经历了从绝对豁免到限制豁免的发展历程。20世纪初以来,国际社会开始通过国内立法、司法判例、国际条约等实践将用于商业目的的国有船舶排除在管辖豁免的范围之外。但在对国有船舶豁免范围予以限制的同时,应当注意明晰以下三个问题:用于商业目的的国有船舶应当依据船舶的用途来界定;国有企业对于所经营的国有船舶不得主张管辖豁免;国有企业具有独立的法人资格,一国法院不得任意扣押与当事船舶无关的其他国有企业的船舶。     

规范内外资企业所得税优惠政策有关问题的思考

我国现行的企业所得税优惠政策存在过多过滥、优惠目标多元化、内外资企业所得税优惠政策差别过大等问题,不但影响了国家财政税收收入,而且不利于内外资企业的公平竞争,所以在统一和规范内外资企业所得税优惠政策时必须统一内外资企业所得税优惠目标和政策措施。     

WTO Government Procurement Rules and the Local Dynamics of Procurement Policies: A Malaysian Case Study

This article examines efforts to create binding internationalrules regulating public procurement and considers, in particular,the failure to reach a WTO agreement on transparency in governmentprocurement. The particular focus of the discussion is the approachtaken by Malaysia to these international procurement rules andto the negotiation of an agreement on transparency. Rules governingpublic procurement directly implicate fundamental arrangementsof authority amongst and between different parts of government,its citizens and non-citizens. At the same time, the rules touchupon areas that are particularly sensitive for some developingcountries. Many governments use preferences in public procurementto accomplish important redistributive and developmental goals.Malaysia has long used significant preferences in public procurementto further sensitive developmental policies targeted at improvingthe economic strength of native Malays. Malaysia also has politicaland legal arrangements substantially at odds with fundamentalelements of proposed global public procurement rules. Malaysiahas, therefore, been forceful in resisting being bound by internationalpublic procurement rules, and has played an important role indefeating the proposed agreement on transparency. We suggestthat our case study has implications beyond procurement. Thedevelopment of international public procurement rules appearsto be guided by many of the same values that guide the broadereffort to create a global administrative law. This case study,therefore, has implications for the broader exploration of theseefforts to develop a global administrative law, in particularthe relationship between such efforts and the interests of developingcountries.     

“竞争化”到“竞争中立化”:市场导向标准的困境及协调路径

市场导向条件经历了从美欧到西方世界小范围达成共识的过程,竞争是演进中的核心要素,竞争与贸易领域的天然联系是市场导向条件"竞争化"的原因。市场导向标准竞争中立化诠释了竞争中立从竞争领域向区域贸易规则渗透、再向多边贸易体制扩张的过程。区域自贸协定中的竞争中立以约束政府的方式规制国有企业,未能充分虑及经贸实际,使区域化协调国有企业规则的尝试面临重重困境。对多边补贴规则的修改是市场导向标准竞争中立化的新动态,恐将放大实践中矛盾与逻辑上的不自洽。WTO危机反映了规则静态与利益动态的冲突,以恪守多边主义为前提,采竞争与贸易"双轨"并行之策,在国际、国内层面协调国有企业规则,将有助于化解市场的导向分歧。     

日本主权豁免法制的最新发展与启示

作为联合国《国家及其财产管辖豁免公约》的缔约国,日本通过国内立法完成了对公约的转化。出于限制豁免主义立场的考虑,日本在商业交易的判断标准、给予外国国家豁免的具体情形以及外国国家参加法院诉讼的法律效果等问题上对公约进行了较大修改;出于与国内法衔接的考虑,对国家与国家企业的关系采取了回避的态度;而在劳动者损害赔偿诉讼的管辖权等方面,虽然条文表述有异,但却符合公约的精神。日本国内立法的整体方向是扩大日本的司法管辖权,这一点既需要引起我们的警觉,也值得我们借鉴。     

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。     

论欧盟公共采购法采购主体的界定标准及其对我国的借鉴意义

欧盟公共采购法包括三类主体———公共部门、经营四个指定公用事业行业的公共企业和在政府授予的特殊或排他性权利基础上开展经营的私有企业。其中将公共部门纳入政府采购是由于委托—代理关系的存在,而将企业纳入政府采购是为了防止政府对企业的采购过程施加影响。相比之下我国政府采购法规定的采购主体仅限于公共部门的范畴,这是由我国目前的社会经济发展需要决定的。政府采购法的采购主体制度不是一成不变的,应随着社会经济发展需要的变化而发展变迁,我国国有企业改革完成后,也应将国有企业按照不同性质进行分类,一部分由竞争法调整,一部分纳入政府采购法的调整范围。     

The effect of Japanese corporate acquisition on the us military-industrial base

This paper utilizes a technique called the analysis of competing hypotheses to study Japanese acquisitions that involve majority interests in US firms. Findings show that there seem to be strategic trends in the Japanese procurement process, and that there are four domestic product groups that appear to be particularly vulnerable. Such foreign control of American commercial enterprises may well be a threat to the economy and national security.     

Evaluating quality or lowest price: consequences for small and medium-sized enterprises in public procurement

This study investigates the effect of evaluating the most economically advantageous tender (MEAT) in public procurement rather than lowest price. According to the European Union (EU), evaluations based on MEAT, rather than lowest price, give an advantage to small and medium-sized enterprises (SMEs) in winning public procurement contracts because such firms are viewed as sources of innovation. Thus, MEAT as an evaluation criterion is recommended throughout the EU. Using procurement data from Sweden, I find no significant effect on SME participation in procurement calls for tender as a result of the use of MEAT in firm evaluations. However, large firms significantly increase their participation when MEAT is evaluated. Even more importantly, micro, small and medium-sized firms’ probability of winning procurement contracts significantly decreases when MEAT rather than lowest price is used as an evaluative criterion. Thus, evaluation in terms of MEAT increases large firms’ bids and success rates; hence, this policy is counterproductive. The reasons SMEs are disadvantaged as a result of evaluations based on MEAT are, however, not examined in this paper and require further research.     

对美国商务部有关汇率低估构成可诉补贴规则的合规性分析

美国商务部新近颁布实施的《补贴税调查程序中有关利益和专向性的修订规则》与世界贸易组织《SCM协定》的规则和实践不符;该修订规则缺乏《SCM协定》中有关提供补贴的适格主体的内容,把汇率低估视为补贴的做法与《SCM协定》行为要件“财政资助”和结果要件“授予利益”的规则和实践也不相符;而把有跨国购买或销售行为的企业视为专向性考察中的一组企业的规定也与《SCM协定》的规则和实践相左;另外,修订规则将汇率低估视为补贴也缺乏国内法的依据。修订规则为美国肆意征收反补贴税大开方便之门,成为贸易保护主义的新武器。我国应该在美国国内司法体系和世界贸易组织多边架构下挑战这一修订规则,纠正美方的贸易保护主义做法。     

国家干预家庭暴力的限度研究

鉴于家庭自治的局限性和私权与公共利益保护的迫切需要,国家干预家庭暴力有其必要性和正当性。目前国家干预家庭暴力的态度积极,但是部分干预方式差强人意。国家干预家庭暴力必须保证婚姻家庭内部规则的有效运行,应当秉承切忌法律万能论、尊重家庭自治和适当注意的基本原则,其具体干预方式包括但不限于维持家庭内部秩序、建立家庭自治的约束机制和适当增加强制性措施等。作为国家干预家庭暴力的典型例证,《反家庭暴力法》必须尊重家庭内部规则,建立家庭自治的约束机制,确保国家干预家庭暴力的适时性和有限性,这是《反家庭暴力法》有效运行的基本途径。     

Investment Rules and the New Constitutionalism

The new model for economic and political renovation mandates the entrenchment, beyond the reach of majoritarian control, of rules for the free movement of transnational capital. This "new constitutionalism" removes key aspects of economic life from the influence of domestic politics within nation states. A manifestation of this new orthodoxy is the network of bilateral investment treaties designed to ensure foreign investors security from "discrimination" and "expropriation," and conferring standing on investors to sue in the event that their investment interests are impaired. This paper examines the agency of the state in promoting this self-binding regime of investment rules and its potential impact on domestic constitutional regimes. Of particular concern here are constitutional arrangements that protect property, such as that recently enacted in the Republic of South Africa, that deviate from the norms expressed in the transnational investment-rules regime.     

新一轮服务贸易谈判若干问题

服务贸易的市场准入及进一步的规则完善是世界贸易组织多哈回合谈判中的重要议题。GATS 规则谈判中的焦点问题包括国内监管纪律、紧急保障措施、服务的政府采购及补贴等。根据香港“部长会议宣言”及附件 C,新一轮服务谈判的发展将表现在谈判目标、方法、时限及关注发展中国家利益等各个方面。我国应积极参与这些谈判,在具体承诺和规则制定方面维护自己的利益。     

Strict Compliance versus Commercial Reality: The Practical Application of EC Public Procurement Law to the UK's Private Finance Initiative

Abstract: The Private Finance Initiative (PFI) has been described as the largest cultural change for decades in the way the public sector operates in the United Kingdom. Most of these projects have to be delivered within the framework of public procurement law. This article investigates whether the divergence between the legal framework and the commercial requirements of PFI has resulted in the development of a ‘PFI procurement practice’. If so, it is aimed to examine the reasons for developing the practice and whether it deviated from procurement law. The results of the qualitative empirical study, on which the article is based, are not limited to PFI procurement, but have wider implications for EC procurement law and the general debate over whether it is suitable for modern procurement practice. The findings are also of interest to legal sociologists and European Union lawyers as they describe circumstances under which addressees of the law deviate from supra‐national rules.     

WTO《政府采购协定》的几个问题

政府采购是国际贸易自由化面临的最重要问题之一 ,乌拉圭回合达成的《政府采购协定》 ,是一个没有完全纳入WTO多边纪律的复边协定。在WTO框架内推进政府采购自由化的首要任务 ,是扩大《政府采购协定》的成员数量。发展中国家加入WTO《政府采购协定》的重要条件 ,是参照GATT的经验作法 ,允许发展中国家和最不发达国家继续保持相当程度和可接受形式的民族产业保护措施。中国开放政府采购市场和加入WTO《政府采购协定》的准备工作 ,应当是充分利用政府采购贸易壁垒 ,通过全国性统一立法 ,尽快建立起高度竞争性的政府采购市场机制和符合国际通常作法的政府采购管理制度 ,提高国内产业在政府采购市场中的竞争力和对政府采购国际自由化的适应能力。     

Coverage of the WTO's Agreement on Government Procurement: Challenges of Integrating China and other Countries with a Large State Sector into the Global Trading System

The WTO's plurilateral Agreement on Government Procurement (GPA)is a significant WTO instrument to develop disciplines regulatinggovernment procurement. A recent major review of the GPA hasled to a revised text, likely to enter into force in 2007. Inthe meanwhile, China, a country with a large state sector, haspromised to initiate GPA accession negotiations by the end of2007. The article provides a critical assessment of the extent towhich the recent review of the coverage of the GPA has appreciatedthe characteristics of the government procurement regime ofthose countries with a large state sector. It is argued thatthe lack of a principled approach to entity coverage and theambiguities surrounding the scope of covered procurement arelikely to substantially hinder the negotiating process and preventthe optimal outcome of accession negotiations. It is suggestedthat a formula consisting of basic factors defining the coverageof government procurement disciplines, such as government controland competition, should be employed to address this issue.     

欧盟公共采购法采购主体制度述评

欧盟公共采购法的采购主体制度是欧盟内部市场制度深入发展的结果,主体的市场化程度是判定其是否应纳入公共采购法规范的主要标准。同时,尽管欧盟公共采购法体现出高度的开放性特点,但这种开放仅是针对欧盟成员国的相对的开放,欧盟的对外政策仍具有突出的贸易保护特色,这是欧盟公共采购法与真正的政府采购国际法规范的一个本质区别.     

Financing Services of General Interest in the EU: How do Public Procurement and State Aids Interact to Demarcate between Market Forces and Protection?

Abstract:  The present article reveals the interplay between public procurement and state financing of public services within the regulatory régime of state aids. The symbiotic flexibility embedded in the regime of regulating the award of public contracts which permits the introduction of public policy considerations in dispersing public services is established. This finding removes the often-misunderstood justification of public procurement as an economic exercise, and places its regulation in the centre of an ordo-liberal interpretation of the European integration process. The significance of public procurement for the financing of services of general interest is verified through an asymmetric geometry analysis. The article concludes that the public procurement framework will be relied upon for two main purposes: first to insert competitiveness within the public sector and market forces in the provision of services of general interest and secondly, to be used by the European judiciary and the European Commission as a system to verify conceptual links, create compatibility safeguards and authenticate established principles applicable in state aid regulation.     

论我国企业重组税收法律制度的改革与完善——韩国的法律实践及其借鉴

低税率和少管制是吸引国际投资者的重要因素。经过两次金融危机,韩国政府对企业重组税制进行了重大修改,降低了税率,减少了管制,从而提升了韩国企业的国际竞争力。我国企业重组税制存在缺陷,为应对金融危机、提高企业竞争力、引进外资等,我国应放宽跨国性企业重组、完善企业重组中的反避税政策、整合相关法律规定,简化和优化税制等。