关于"税权"概念的法律思考--兼与张守文先生商榷

税权的主体、标的和内容不具有同质性,难以总结出一般的特性和共性,只能对税权的各项子权利作个别的描述,所以无法将"税权"定位为所有税法权利的上位概念,而只能在非严格的意义上将其视为税收权利的简称.对任何法学概念,不管是借用概念还是固有概念,都必须严格界定其内涵与外延,不根据本学科内在发展规律的需要随意移植其他学科领域、特别是政治宣传领域的名词与制度,会造成学科理论基础的不稳定以及体系的紊乱,有碍于本学科的长远发展.     

The evolution of party images and party system in Taiwan, 1992–2004

This article examines the evolution of party images in Taiwan between 1992 and 2004. It shows that party images are not immutable, as while the DPP gained more positive images, the other parties gained more negative images during the research period. The results show that the Taiwanese parties have quite distinct party images. Taiwanese voters often tend to use ethnic background and the cross-Strait relations to define the parties. Party images also play a significant role in Taiwanese voting behaviour, even when other variables are controlled. Voters tend to vote for the parties that they have favourable impressions of. The results also have implications for how political parties package themselves to attract more votes and on the development of the party system in Taiwan.     

试论学术期刊编辑的基本素质

加强编辑素质建设,是提高学术期刊品位的根本途径。在新的时代条件下,学术期刊编辑的素质建设应该从职业道德、专业素质和市场意识三个层面进行。编辑工作首先必须遵循基本的职业道德要求,其次必须具备比较完备的知识结构,最后必须培养敏锐的市场意识。     

创新商品价值理论

“价值消亡论”认为,“一旦直接形式的劳动不再是财富的巨大源泉”,商品生产、价值形式将随之消亡。但是,这不合乎当今经济生活的实际情况。而它却是“劳动价值论”的逻辑结论。因此,这就要求以新的科学的商品价值论取代现有的劳动价值论。根据价值哲学和现实经济生活的要求,提出新的社会效用价值论。     

国际文化产业的非均衡竞争与中国的竞争方略

文化产业的国际性发展是经济全球化和文化全球化的集中反映。作为一种产业,它的发展必然跟随着经济全球化的步履不断地扩大经营规模,拓展发展空间,走向世界。推进中国文化产业的国际化进程,是我国融入全球化大潮的重要途径。当今世界文化产业竞争的平台就是WTO,世界贸易组织各种现行的国际贸易协议中有关文化艺术产品的规定,作为游戏规则将对中国发生效力。     

国家利益拓展初探

在当代,国家利益拓展成为国际社会的普遍现象。国家利益涉及政治、经济、军事、文化、安全等领域,拓展国家利益要考虑到国家的自主性、国际组织、跨国公司、大众传媒以及个人行为体作用等五方面的因素。全球化时代的国家利益正朝着全球、地区、超国家层面的趋势不断发展。     

暴力袭警事件原因及对策的深层思考

近年来,暴力袭警已经成为危及公安民警生命安全的重要因素。暴力袭警的根本原因在于社会矛盾激化的不利后果的转移和国家权力、警察权和公民权之间关系的失衡。针对这些原因,阻止暴力袭警事件频繁发生的突破口和根本出路是采取措施缓和社会矛盾和平衡国家权力、警察权与公民权之间的关系。     

A Preliminary Assessment of Water Institutions in India: An Institutional Design Perspective

Water institutions in India play a crucial role in managing scarce water resources and are central to economic development and poverty alleviation. Designing appropriate institutional mechanisms to allocate scarce water and river flows has been an enormous challenge due to the complex legal, constitutional, and social issues involved. The Indian water sector has been grappling with poor performance and deterioration of public (canal and tank) irrigation systems, high extraction levels of groundwater, and related economic and environmental problems. The objective of this article is to carry out a preliminary assessment of institutional mechanisms available to manage water resources in India. The article surveys various formal and informal institutional arrangements that are used at present and their design features in order to identify those institutions related to superior performance. The analysis indicates that crafting “winning institutions” and the policy frameworks to strengthen them should take into account not only the proven criteria of institutional design but also the changing socioeconomic, political, and cultural factors.     

Chinese Courts Protect Minor Citizens

China signed the UnitedNations Convention on theRights of the Child in 1990,and the National People'sCongress, China's highestlegislature, ratified it in 1992. In 1991, theLaw of the People's Republic of China onProtection of Juveniles was promulgated,fol…     

单位犯罪主体浅论——以“犯罪主体”与“刑事责任主体”为视角

我国刑法理论对“单位犯罪主体”、“刑事责任主体”等问题缺乏相应的理论研讨,这也导致了司法实践中适用的诸多问题。有鉴于此,笔者提出“一个犯罪主体、两个刑事责任主体”的大胆观点,并建议批判地吸收美国公司犯罪中的“上级责任原则”,以增强对我国立法尤其是司法的指导作用。