全国社会保障基金境外投资收益的税收问题探析

从2006年年底开始,全国社会保障基金境外投资的大门正式开启,由此引起的该基金境内外投资收益税负不均的问题,不仅违反了税收中性原则,而且不利于该基金的保值增值。对此,主张"国家及其财产豁免"并不可行。可行的方法是将其纳入到双边税收协定中,通过对将该基金的股息、利息以及资本利得适用协定的特别条款,从而免除来源国的征税。     

应对数字艺术公共安全隐患的立法策略研究

当下数字艺术的产生和迅速崛起从根本上改变了原子艺术长期以来建构起来的艺术生态和艺术秩序,引发了某些引起人们重大关切的公共安全问题,其中突出的有网瘾问题、网络文化低俗化问题、数字谣言问题以及数字艺术知识产权保护问题等。这些问题不同于原子艺术公共安全隐患发生学上的外生性、随机性和个别性,而是呈现为内生性、公共性、流行性和危害性特征。一条比较可行的防控策略是在对数字艺术实施事前立法规范的同时,对数字艺术公共安全机制同步实施事后追溯监管。此外,加强数字艺术公共安全性及其应对机制的科研攻关和科普宣传,尽快提高全社会对数字艺术特殊规律及其公共安全性的认识和了解也是当务之急。     

试论国家税收管辖权及其冲突之协调

国家税收管辖权是国家主权在国际税收领域的具体体现。一国在尊重他国主权和遵守国际税收惯例的前提下,便可独立自主地行使征税权。正由于各国选择适用的税收管辖权类型不同,而导致了税收管辖权的冲突。对国际上普遍实行的居民税收管辖权和所得来源地税收管辖权及其认定标准进行探讨,同时也对国际税收协定与中外税收协定中关于管辖权冲突的解决原则和方法加以比较分析,以期为我国征税权的公平实施提供有益的参考。     

对金融危机后我国社保基金运作策略的思考

本文收集并分析了2000-2009期间我国社保基金理事会的资金运营状况,认为社保基金的运作要平衡谨慎投资和扩大赢利能力的关系,在分析金融危机影响的基础上,对我国社保基金的运作模式提出相关建议。     

The Scientific and the Social in Implementing Atkins v. Virginia

Atkins v. Virginia (2002) categorically exempts intellectually disabled defendants from execution, yet some constitutionally suspect punishments suggest a gap between law and practice. This article moves beyond critiquing Atkins’ formal implementation to provide a decentered analysis of the Atkins gap focused on the category of intellectual disability. It explores how drawing boundaries around intellectual disability in capital cases requires law to grapple with fluid scientific and social constructs through a study of how courts operationalize intellectual disability in capital cases. It draws from literatures considering the construction of intellectual disability and law's relationship to the scientific and the social and finds that this intersection first enables a conceptual disconnect between scientific and legal constructions of intellectual disability and, second, invites the use of stereotypes to inform the category. These processes undermine Atkins’—and other categorical exemptions’—ability to functionally limit extreme punishments and also reveal law as mutually constitutive.     

社会分层与治安善治

社会分层反映一个社会的权力、资源配置和结构关系、利益表达协调和实现机制、社会活力释放机制,是一个社会组织结构状况合理性与否的整体性反映。它在深层蕴含着一个社会的内在张力的蓄积情况,决定着社会治安的实际状况和演变的规律。社会治安善治,是政府和公民合作管理社会治安的过程,是政治国家与市民社会间的一种新颖关系。社会分层必然关切于治安善治的内容及其结构模式。在当代中国背景下,治安善治理应采取行政吸纳社会的模式进行,它既可以保证稳定,又能持续改善。治安善治的制度结构应该是支持性治安基础制度和控制性治安制度的有机统一。     

城市化升级转型中的社会保障与社会法

从中国城市化当前遭遇的现实问题出发,参照欧美先行城市化国家的经验教训,中国的城市化面临着升级转型的需要,即由市场主导的城市化形态向市场与社会保障并重的城市化形态过渡.城市化升级转型中发展社会保障、社会法的关键,是区分和协调经济领域市场化和社会民生领域非市场化之间的关系,并将民生权利化、法律化.城市化在需要社会保障与社会法的同时,也在为社会保障与社会法的建立和运行提供支持.中国城市化的升级转型,需要重视社会主义原则在民生领域的重要性,加强社会法的独立法域建设.     

社会保障法中的人--社会保障法被保障主体研究

社会保障法的被保障主体 ,指符合社会保障法的规定 ,有权取得社会保障待遇的自然人。作为社会保障法被保障主体的自然人是有差别的社会的人。社会保障法通过保障事实上处于不平等地位的人的基本权利 ,为减少彼此之间的差别 ,追求公平而努力 ;并以法律的权威性保障了人与人之间相互帮助的稳定性和持续性。人无论从一国迁移到哪一国 ,也无论其迁移了多少次 ,社会保障待遇不应被剥夺 ,迁移人员社会保障问题的解决需要各国相互协商和配合。     

论作为社会保障法基础的社会连带

社会连带是社会保障法的基础,它不仅作为一种观念已渗透进社会保障法的合作互助理念和社会权理念;而且,它也作为一种原则体现于法律文件的明确规定和具体制度构建中。不同的社会保障法律制度类型依托不同的社会连带结构,蕴涵不同的社会连带精神。随着社会的演进,社会连带的性质、结构已经或正在发生转型,这也会相应地促进社会保障法的变迁。     

社会保障的人权保护

国际人权条约将社会保障确认为人权的重要内容,使社会保障权表现为国家义务的形式,国家应努力创造条件使其向现实权利转化。从我国条约适用来看,已经生效的国际人权条约必须首先转化为国内法才能得到执行,表明了立法对于人权保护的重要性和基础性地位,而我国的社会保障立法滞后,难以满足现实需要。所以,应按照条约要求和国内实际情况,围绕社会保障权构建一个完备的权利保障法律体系,积极履行国际义务,加强社会保障的人权保护,促进社会保障权的实现。     

浅析社会保障权的主体

社会保障权是每个社会成员都应平等地享有的一项基本权利,其权利主体具有普遍性的特征,不仅仅限于劳动者群体、弱势群体等特定的主体;在主权国家内,它的享有者也不仅仅限于其公民,还应包括其范围内的所有居民。社会保障权的义务主体具有多元化特征,国家是社会保障权的第一义务主体,对社会保障权的实现负有终极义务和责任;用人单位基于与个人的雇用关系而对其雇员的社会保障权负有一定的义务。     

社会理性人：知识产权理性文化的主体要求

知识产权的理性文化=制度理性＋观念理性。构建知识产权理性文化的关键在于人的理性。人的自然和社会的双重属性决定着人的双重理性。即自然理性和社会理性。人的双重理性决定了人的复杂性和可塑性，也决定了人在塑造知识产权理性文化中的能动性。     

社会保障权探微

社会保障权与社会保障密不可分,其产生有深刻的经济、社会和政治动因,并进而演进为现代社会的一项基本人权和公民的基本权利。社会保障权的本质是保障公民的生存权,并促进公民的发展。我国政府在保障公民的社会保障权方面,取得了巨大的成就,但也需要从社会保障的理念、立法、制度和司法救济等方面进行改革和创新,以保障公民平等地、实际地享有社会保障权。     

城市空间利益的正当分配——从规划行政许可侵犯相邻权益案切入

高速城市化和城市土地上多元权益结构的形成,催生了开发过程中城市空间利益分配问题.对此,私法上相邻关系规则和民事诉讼制度已不敷使用.行政法的第三人效力制度和理论,拓展出利害关系人行政诉讼.但是,对我国典型案例和样本判决的解析表明,法院将主观权利保护诉求处理成了客观合法性监督,从而减弱了原告资格扩张的意义,而行政过程中的程序权利和行政许可审查内容公开也未能形成利益的实体权衡机制.这种局限性使得作为裁判依据的城市规划和技术标准变得相对关键,其利益权衡机制的确立至关重要.这就形成了城市空间利益正当分配的多阶机制和连续过程,它在行政的合法性证成的传统模式基础上拓展了行政的正当性证成机制.     

Taxation and trusts

It really is necessary that people, resident and taxable inEngland, should die earlier. Long life is an anti-social activity.It denies the government taxation to which it feels it is trulydue. Early deaths, particularly amongst the wealthy, are necessary:it is the patriotic duty of those with wealth to shuffle offtheir mortal coil as soon as possible and to allow the governmentas much inheritance tax as possible. Ghoulish though this mayseem, it is clearly a view of the current British Government. Why do we say this? The Paymaster General, in explaining thenew rules for inheritance tax treatment of settlements, justifiedher policy in the term ‘Because trusts do not die,     

Social Work and the Security Issue in the Netherlands and Belgium

Over the past years security has become a central issue in political discussions both in the Netherlands and Belgium. This has led to the setting of new governmental schemes in urban areas that rely upon the commitment of social workers to a large extent. Besides that, a number of new professions linked to social intervention have appeared. The purpose of this article is to analyse the emergence of security as an issue and the effects of the new governmental schemes in the field of social work, and to compare the political and social backgrounds, how security is dealt with and the effects on social work in Belgium and the Netherlands. The general assumption is that the practice of social professions tends to a new balance between change and control, the two usual poles of social work, at the expense of emancipatory practices towards marginalised people. In other words, it is wondered whether the action of social workers is to put in place a system of control and risk prevention as a mix of social work and people policing. The article shows that the development in this direction in the two countries is similar, in spite of significant background differences.     

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.     

Share and share alike? Social constraints on income equalization

This paper investigates the relation between what citizens prefer and what the results of policy making in a representative democracy are. The viability of a potential explanation reconstructed from a combination of insights from welfare economics and explanatory sociology is considered. The results suggest that not only the market will fail as a coordination mechanism to bring about a collective good such as a preferred income distribution in a nation state, but that income policy in a representative democracy tends to give rise to certain discrepancies between preferences and policy results as well. Voter's preferences will be distorted in the formulation of policy by politicians and in the implementation of policy by bureaucrats.     

论社会保障基本权

社会保障基本权是指公民所享有的依照宪法请求国家等公共主体提供援助以保障其基本生活或提高生活水平的基础性权利,它可被区分为缴纳性权利和非缴纳性权利、给付性权利和非给付性权利.由于社会保障基本权以维护人道主义价值为目标,并倚重于国家等公共机构,所以,它是一种社会基本权.不同社会保障基本权的实现对普通法的依赖程度有差别,但是,它们都具有对国家机关、社会组织及公民的直接效力.如果社会保障基本权未能被立法权、行政权具体化,或者具体化地不充分,或者具体化行为违宪,一旦该权利受到侵害,那么,就可通过宪法诉讼予以救济.     

From Social Uprising to Legal Form

Does, or should, social uprising lead to new legal form? Ukraine’s current situation following the Revolution of Dignity in 2013–2014, with continuing violent conflict in Donbas and Crimea, suggests that not only is it unclear how a ‘new’ form is assessed, but existing transitional policies and frameworks are unlikely to be clearly implemented and enforced. An alternative analysis of transformation is necessary to address the conflicting aftermath of uprising within a particular historical and cultural context. The transformation that is happening in Ukraine is a continuum that is intellectual and psychological as much as reforming judicial systems and governance. Thinking transformation differently opens onto narratives, complexity of causes and a plurality of ideas of future, resolutions and justice. Such a shift in thought and analysis, informed by narratives and grounded research, is necessary in order to try to understand the current pursuit of justice in Ukraine.