“营改增”效用的税法评判:以税收正义为中心

税收正义是税收立法、执行和司法的基本原则和价值追求,同时也是一种判定税制设计及运行是否合理与正当的价值基准抑或分析工具。营改增作为税制改革的重要一环,不仅具有避免重复征税、完善抵扣链条、实现企业税负降低的积极功效,其践行增值税税收中性的品格更是有助于匡税收之本原,正税收正义之名。截止目前,营改增既有显著成绩的取得,亦有诸如税负不公等有违税收正义之处。以税收正义审视和省思改革有利于保障改革的合理化与正当化。财税法治、国家治理与税收正义高度耦合,营改增改革应以财税法治进行制度保障,以国家治理思维改进社会管理方式,通过完善税率设计、税收比例和税收优惠措施来寻求税制改革的正义解,实现并保障税收的正义性。     

The Rebirth of the Black Sea Fleet in the 1920s

The task of rebuilding the Soviet Black Sea Fleet¹ topped the agenda almost from the first days of the nation's transition from civil war to peace. During that period, however, it was a task that entailed major difficulties. "Some ships were lost in battle," recalls Admiral N. G. Kuznetsov, "some were scuttled by our own sailors on orders from V. I. Lenin to keep them from falling into enemy hands, and others were sailed by White Guards to Bizerte, the French base in Africa."² Soviet Black Sea ports were in ruins. In early 1921, ships could tie up at only twenty-nine of the sixty-two previous Odessa moorages. Two-thirds of the berthages in Nikolaev had been put out of commission.³     

性爱中的女性：20年代男性小说家的物化想象

作为"人的文学"的一个标志,女性以"人"的形象出现在1920年代的小说中.但是男性作家的女性想象,尤其是性爱问题中的女性想象,还很难挣脱父权制意识形态的束缚,他们对女性的想象还不脱物化的窠臼.从其小说中女性形象的比较中可以发现,对男性性别无意识的自觉与否是决定他们虚构性爱中的女性形象的一个重要因素.     

文学语言与20年代话剧特征的形成

20年代话剧的文体特征及发展走向很大程度上可以从文学语言变革的角度加以认识。具体而言,白话语言对戏曲之唱构成了强有力的消解,促成了现代话剧从唱到说基本特征的形成。模拟真实的口语为话剧带来了生活气息,却因疏于锤炼而导致了情节的冗余和话剧的故事化倾向;演说作为白话的言说方式之一顺应了文学语言变革,却带来了说理化特征,并时有打破话剧客观化情境的情形。文学革命后,文学语言的逐渐调整为话剧的发展带来了契机,促成了机智型喜剧的成熟;诗化语言增加了话剧的文学性,同时因诗多剧少为话剧提出了亟待解决的问题。从文学语言的角度可以更好地揭示20年代话剧特征的形成,重新认识这一体裁发展中的现象、问题和趋向,更好地把握文学史规律。     

The Force of International Law: Lawyers' Diplomacy on the International Scene in the 1920s

Where does international law (IL) draw its authority from a still weakly institutionalized international scene deprived of the warrants of a state? To address this classical debate, the article draws from a case study on the social and professional structure of the “international legal community” as it emerged during the 1920s as part of the rise of multilateralism and international organizations. It focuses on the “situation of the international lawyers” of the time, starting with the multiple and often antagonistic roles they play (as legal advisers, scholars, judges, diplomats, politicians, etc.) and the variety of interests and causes they defend (states, international organizations, professional interests, etc.) in international politics. It argues this heteronomy of international lawyers helps understand the autonomization of international law. Far from being opposed to one another it has often been assumed—realism and idealism, national loyalty and international loyalty, political logic and learned logic—actually gain when analyzed as various modes of affirming a single cause—that of an international rule of law. This attention given to the “situation of international lawyers” and to the way they manage their various allegiances also accounts for the particular vision of the “International” and of “Law and Politics” relationships that are encapsulated in this emerging international corpus juris.     

士绅阶层衰落化过程中的乡村政治——以20世纪二三十年代的浙江省为例

士绅阶层是影响乡村政治的一支重要政治力量。在晚清科举废除过程中,其作为社会文化重心的独特地位逐渐被动摇。随着民国时期新教育的不断扩张及新知识阶层离乡步伐的加速,乡村士绅出现了严重的侵蚀化现象。优秀分子的离开及乡村管理者的食利倾向使得士绅群体迅速劣质化,整个乡村政治处于破产和崩溃边缘。     

专款专用税:税法学视角下用税监督权的建构进路

随着宪政经济学的发展,用税监督的"规则之治"再度引起法学界的关注。然而,对税法学的用税监督权的法理考察仍暂付阙如。针对具有私人物品特性的公共产品和服务供给而征收的"专款专用税"反映了直接的成本和收益关系,使纳税人或其代表能够比较每一项活动而不是包含着多种成分预算的成本和收益,从而在政府和纳税人之间形成更为明确的税收契约关系,充分体现协调预期和传递信号的功能,以更有效地稳定纳税人对其所缴纳税款的预期;在政府违约使用税款的时侯,纳税人可以根据违约追责机制,通过司法手段行使其用税监督权,更好地监督政府对相应税款的使用。     

国家税权和国民税权关系问题研究

国家和人民关系问题的核心是国家税权和国民税权关系问题,用税收契约理论解析国家税权和国民税权关系,确立合理的委托—代理关系对于我国和谐社会的建设有很大的促进作用。     

财税法制建设:财税改革之逻辑前提和制度保障

财税是国家治国理政的重要手段,法治财税堪称奠基石,而法治发挥作用的关键是良法善治。财税体制在治国安邦中发挥着基础性、制度性、保障性作用,因此,财税体制改革是立足全局、着眼未来的制度创新,其成功与否将关系到国家的长治久安。财税法律制度建设是新时期财税改革的逻辑前提和制度保障,立法在先,用法制来维护财税改革的合法性、正当性、公平性,使重大改革于法有据,有效推进各项财税改革的顺利进行,最大限度地激发市场活力和社会活力,增进人民福祉,推动国家治理体系和治理能力的长足进步。     

The Distance Selling Directive: Points for Future Revision

The EU Distance Selling Directive that was implemented in UK law in the Consumer Protection (Distance Selling) Regulations 2000 has provided guidelines for the protection of consumers undertaking distance transactions. The following paper discusses the provisions of the Directive with particular reference to e-commerce via the Internet, highlighting some possible areas for further consideration. Articles within the Distance Selling Directive are examined for problems of legal interpretation and implementation. There is discussion of: Article 2 (Definitions) and difficulties with its fundamental concepts of 'supplier' and 'consumer'; unnecessary exemptions in Article 3 (Exemptions); the 'local taxes' headache (and others) in Article 4 (Prior Information) and using e-mail under Article 5 (Written Confirmation of Contract). Under Article 6 (Right of Withdrawal), the 'cooling off period', exempted goods and services, refunds and reclaiming goods, and for Article 7 (Performance) substitute goods and contract law implications, are investigated. Finally Article 8 (Payment by Card) looks at protection against fraudulent card use.     

Serving the State: Constitutionalism and Social Spending, 1860s-1920s

In the 19th century, courts supervised states' social spending by limiting taxation to public purposes. The focus of this article is the courts' approach to pensions. Under a 19th-century doctrine, states could pay money to those who had served the state or, under the rubric of charity, to those who were the indigent helpless. States first paid pensions to people for military service and for serving as firemen; later in the century, the doctrine from these cases provided a framework for expanding civil service pensions as states expanded their civil service. Courts characterized the earlier pensions as earned because the service had been dangerous, requiring bravery from men and possibly leaving helpless women and children without protection. This characterization later shaped evaluations of civil service pensions. The doctrine persisted as states enacted pensions for widowed mothers; when these pensions were challenged in state courts, the courts approved of them as payments to helpless people, not as rewards to those who had served. This characterization counters recent scholarship that argues that mothers' pensions rewarded service as military pensions did.     

税收协定的国内适用——基于《企业所得税法》第58条的考察

《企业所得税法》第58条试图全面解决税收协定在国内适用的三个问题,即条约的国内法效力、适用方式和法律位阶。对于如何理解第58条中的不同规定与办理,存在绝对主权说和国际条约说之争。虽然两种学说的理论依据和具体主张有所不同,但它们均以维护法律体系的纯粹性为最高目标。这两种学说并不符合中国的混合一元条约适用体制。当前,中国应采取更具实质主义导向的方法适用税收协定。     

中国企业所得税法的改革趋向

中国企业所得税法的根本性改革是税法改革的重点。它直接关系到中央与地方,政府与企业,企业与企业之间权益的合理调整。构建公司所得税法是改革的目标。围绕这个目标,改革应通过合理配置税权增强中央的宏观调控权和地方对公共产品的供给能力,通过降低税率提高税收的效率,通过合理配置优惠政策,实现企业公平竞争和经济社会协调发展。同时,选择科学的税法理论、正确的税收政策与社会发展背景作为分析框架,是达到企业所得税法改革的目标的较好路径。     

我国增值税法的改革

我国的流转税包括增值税、营业税和消费税.自1994年实行新税制以来,增值税一直是我国收入最多的税,在整个国家税收收入当中占50%左右.营业税和增值税的性质大致相同,在很多情况下相互之间的征收范围的界限不是十分清楚,有时营业税也可以按增值税征收,并且我国税制改革的方向将是以增值税逐步取代营业税;消费税的征收范围相对狭小,仅局限于烟酒、化妆品、护肤护发品、贵重首饰、焰火鞭炮、汽油、柴油、汽车轮胎、摩托车、小汽车等少数商品,在国家税收收入中占的比例相对较小.     

Campaigning for the Bench: The Corrosive Effects of Campaign Speech?

A new era has emerged in the ways in which candidates for state judicial office campaign. In the past, judicial elections were largely devoid of policy content, with candidates typically touting their judicial experience and other preparation for serving as a judge. Today, in many if not most states, such campaigns are relics of the past. Modern judicial campaigns have adopted many of the practices of candidates for other types of political office, including soliciting campaign contributions, using attack ads, and even making promises about how they will decide issues if elected to the bench. Not surprisingly, this new style of judicial campaigning has caused considerable consternation among observers of the courts, with many fearing that such activity will undermine the very legitimacy of legal institutions. Such fears, however, are grounded in practically no rigorous empirical evidence on the effects of campaign activity on public evaluations of judicial institutions. The purpose of this article is to investigate the effects of campaign activity on the perceived legitimacy of courts. Using survey data drawn from Kentucky, I use both post hoc and experimental methods to assess whether public perceptions of courts are influenced by various sorts of campaign activity. In general, my findings are that different types of campaign activity have quite different consequences. For instance, policy pronouncements by candidates do not undermine judicial legitimacy, whereas policy promises do. Throughout the analysis, I compare perceptions of courts and legislatures, and often find that courts are far less unique than many ordinarily assume. I conclude this article with a discussion of the implications of the findings for the contemporary debate over the use of elections to select judges to the high courts of many of the American states.     

中国所得税法变革的基本思路

我国现行所得税法律制度是在1994年税制改革的基础上建立起来的.经过这次税制改革,形成了个人所得税法、内资企业所得税法、外商投资企业和外国企业所得税法三税并立的所得税法格局.     

淮海战役士兵遗骸的Y染色体遗传类型鉴定

目的鉴定淮海战役士兵遗骸的Y染色体遗传类型,为寻找其父系亲属提供线索。方法采用古DNA的方法提取遗骸DNA,使用Yfiler试剂盒进行17个Y-STR基因座的复合扩增,推测样本的单倍群,并根据最新Y染色体谱系树挑选Y-SNP位点进行精细分型,再基于Y-SNP和Y-STR数据进行共享单倍型分析,获得与遗骸遗传关系最近的现代个体信息。结果 8份男性样本中的17个Y-STR基因座总共观察到8种Y-STR单倍型,进一步Y-SNP分析得出6种Y-SNP单倍群,分别是O2a1-M95+、O1a1-P203+、O3*-M122+/M234-、D1-M15+、C3*-ST和R1a1-M17+。结论本次对淮海战役士兵遗骸进行的Y染色体遗传类型鉴定对于推断陈年检材的地理来源具有一定的借鉴价值。     

The exchange of Greek and Turkish populations in 1920s and its socio-economic impacts on the life in Anatolia

The topic of this paper is the population exchange that took place between the Turkish and Greek states in the 1920s. The socio political conditions that led to the exchange, the official agreements between the two states, the real experiences of the immigrants, the regulations of the Turkish state, the ignorance of the Turkish state and academia about the exchange, the socio-economic effects of the exchange on life in Anatolia are the topics mentioned and in this article. The basic aim of this paper is to reintroduce the topic, which seems to be put aside, in a systematic manner based on the referenced books. Another aim is to stress its importance for the nationalization process for both Turkish and Greek lands. The major concern here is life in Anatolia. Therefore, it is claimed that the population exchange was very effective in nationalization of the population, economy and culture in Anatolia. How the immigrants took part in nationalization and how nationalization provided them a way of constructing their identity are explained. It is argued that the nationalism of the young Turkish Republic provided the immigrants with a possibility to construct their identity in a way to differentiate themselves from the native Turks. The socio economic impact of the population exchange on life in Anatolia is so big that this forgotten topic deserves to be dwelled upon. Therefore, it is stated that in order to understand the nationalization and socio-economic development of Anatolia the population exchange of the 1920s should be studied and understood in more detail.