虚开增值税专用发票罪中介绍人地位与处罚之探讨

我国刑法第205条规定,虚开增值税专用发票罪,是指为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开增值税专用发票的行为。其中介绍人在本罪中所处地位及应当如何量刑的问题,在理论上存有争议,司法实践中甚至同一司法机关都有不同的判例,影响了司法判决的严肃性和一致性。本文试图对此问题作一探讨,以期引起司法机关的重视。     

THE PARTY AND THE WORLD

正In 1936, U.S. journalist Edgar Snow made his first visit to Yan'an, Shaanxi Province, home to the headquarters of the Central Committee of the Communist Party of China(CPC) during the late 1930 s and early 1940 s. At that time, China faced a severe crisis from Japanese aggression while the corrupt Kuomintang regime refused to form a united front of resistance with the CPC. The CPC-led Red Army had just settled down in north Shaanxi after an epic military trek called the Long March to break the siege of the Kuomintang forces and fight the Japanese aggressors.     

健康保险专业应用型人才培养模式创新论

作为一门新兴学科，健康保险学专业近年来为社会培养了大批人才，也为人寿保险业的快速发展与社会的全面进步做出了应有的贡献。然而，多年的实践经验表明，该专业在应用型人才培养模式方面，还存在许多需要进一步完善和改进的地方。为此，各院校首先必须确立明确的培养目标，并在此基础上创新培养机制与实施方式，从课程体系、培养方案、教学大纲与教材建设、师资建设、培养途径等五个方面出发，构建个性化且具有鲜明学科特色的人才培养模式。     

邓小平社会主义理论思想与中国的改革开放

中国改革开放的进程始终伴随着邓小平对社会主义的解读,这些解读主要包括:对社会主义所处的历史方位的科学判断、对社会主义本质的科学认识、对社会主义初级阶段的基本国情的正确定位以及对两种社会制度的共存和斗争的正确态度。     

新加坡政府鼓励和保护企业“走出去”的经验及对中国的启示——以淡马锡在华投资为例

随着中国企业"走出去"步伐的加大,越来越多的中国企业开始在海外布点投资;但中国企业的海外投资也面临着越来越多的风险,如何更好地鼓励和保护海外投资成为中国当前面临的紧迫问题。新加坡政府在鼓励和保护企业"走出去"方面拥有丰富的经验,而淡马锡公司则是新加坡海外投资成功的典范。我们应该学习淡马锡经验,廓清经济外交的思路,采取多种措施,鼓励中小企业抱团出海,并根据投资国特点,发展针对部分次国家政府的外交交往,为中国企业"走出去"创造良好的国内外条件。     

基层检察机关人才培养

基层检察机关人才的成长具有个体的内因驱动规律、所在集体的带动传承规律、所在单位的健全培育规律、所在地区的战略优势规律以及成长周期规律,人才评定应综合考虑职业品德、知识结构、工作能力、业务实绩、年龄周期等指标进行.加强对基层检察机关人才的培养,需要清晰人才战略规划、建立分层次管理的动态人才库以及规范有效的保障激励机制.     

CHINA＇S INTELLECTUAL PROPERTY PROTECTION IN FRANCHISING

Since the concept of franchising was introduced into China, the franch＆ing sector has witnessed a spectacular growth in the last decade. China today ＆ the most franchised country in the world in term of number of systems. The value and success of most franchising concepts are often substantially based on intellectual property -- primarily trademarks, trade names, copyrights, trade secrets, and patents. If a franchisor is to capitalize on the exclusivity of its unique intellectual property to provide it and its franchisees a competitive advantage, legal protection of these valuable assets is essential in China and contemplated business. The tremendous development of franchising has inevitably brought forth different kinds of problems such as the franchise contract disputes, intellectual property infringement disputes, etc. The strong growth of domestic and international franchising urges the great importance of protecting the intellectual property rights （IPRs） in China today. This paper addresses the Chinese franchising law and intellectual property law, analyzing the enforcement and protection of intellectual property law in China today in combination of some judicial cases judged by the courts. With more and more serious situation of intellectual property infringements in China it is crucial for the intellectual property rights to be maintained and safeguarded, some suggestions were put forward to protect the IPRs from the franchisors ＇perspective.     

党建内嵌安全生产的实践路径探索——以部分铁路运输生产一线党组织基本做法为例

党建内嵌安全生产,是新时代新形势下铁路基层单位研究、探索、实践的一个大课题。最近,我们对部分铁路运输生产一线单位深入调查研究,从有体验、有认识、有分析、有比较、有研究的角度,对他们如何解决内嵌“嵌得进”“嵌得住”“嵌得好”等问题,进行了课题式的交流和切磋。     

A Bridge Across Eurasia Xi'an holds international expo to boost trade and investment along the Belt and Road

Sanja Vasiljevic, a Serbian botanist, has got a new job title—assistant director for science at the Institute of Field and Vegetable Crops on the New Silk Roads, a newly founded research institution in Serbia in response to the China-proposed Belt and Road Initiative.     

Hear Me Out

Wen Wen, a 28 year-old media worker in Beijing, always wears a pair of headphones during her daily commute. Most of the time, you'll find her listening to a podcast series titled Danliren Comedy, recommended to her by a friend, which presents skits from a bunch of young budding comedians.