应税事实依据经济实质认定之稽征规则——基于台湾地区“税捐稽征法”第12条之1的研究

台湾地区税捐稽征法第12条之1课税构成要件之认定及明订举证之责任,将税捐稽征中已实行多年的实质课税原则条文化。当避税安排的法律形式与其经济实质不相符时,稽征机关认定应税事实应以实质经济事实关系及其所生实质经济利益之归属与享有为依据。由量能课税原则导出的实质课税原则,重经济实质甚于法律形式,是实现税捐正义的实质性手段,并不违背税收法定原则。稽征机关实质课税的自由裁量权理应谦抑行使,其以税捐负担的公平分配为原则,以不损害纳税人的合法权益为底限。稽征机关依据经济实质认定应税事实,应依法承担举证责任,纳税人依法应尽协力义务,否则,稽征机关有权推定应税事实。大陆《税收征管法》亦应增订实质课税原则。     

基于职业导向的高职英语教学改革

高职英语教学至少还存在以下两个问题:一个是教材的职业导向性不强;一个是高职英语教学考核方式导致学生学习认知的偏差,考核引导还没有摆脱应试的倾向。高职英语教学应首先服务于高职专业教学的基本任务,为其专业职业能力服务。高职英语教学突出职业导向的核心是教材建设。英语教材应围绕一个重点——英语听说,并把听说分模块进行。     

AN EVALUATION OF THE CHINESE LEGAL SYSTEM ON SUSTAINABLE DEVELOPMENT

The philosophy of binary purpose in conjunction with a holistic approach reflects sustainable development.These ideas are in accordance with Chinese traditional philosophy and culture,as well as the contemporary economic and social development.It calls for the central government's support to achieve sustainable development at the initial stage.However,in the long run,this approach has drawbacks which are concealed Thus,prompt adjustment is needed.In the relationship between the systems of sustainable development and democracy,human rights,sovereign equality of states,and sustainable development are approbated by the Chinese law system.The bottleneck of sustainable development is linked to its ideological system.Integration is related to the bottleneck of binary purposes,good governance,public participation,and human rights.The government-oriented mechanism has a time element that is related to the bottleneck of utilitarianism and basic economic law.For China's sustainable development,breaking the bottleneck to improve the system and seizing the opportunity to make innovations are of great significance.     

Natural justice and its political implications: legal philosophy revealed in the doctrine of the mean

The Doctrine of the Mean is one of the major Confucian classics focusing on natural justice and its political implications via cosmic dynamics and its harmonious eternity. The rule of the saints modeling themselves after the heaven’s virtue is advocated as the so-called rule of man, or the rule of virtue, in which natural harmony in the cosmos is believed to be the manifestation of eternal and universal justice. Both the editors of The Doctrine of the Mean in pre-Qin dynasty and its commentators in the Tang dynasty have availed themselves in repudiating the legalist utilitarianism abused in the despotic Qin dynasty and empty-world thoughts of Buddhism prevalent in the Tang dynasty by virtue of natural justice and cosmic fairness in heaven-mandated- nature theory. Their academic endeavors are directed at consolidating cosmological faith and moral fairness for Confucian political ideology in self-disciplining, family establishing, country ruling, and world harmonizing.     

公司瑕疵设立与公司法人格否认法理

自从公司法人制度建立以来,虚假出资、虚设股东等公司瑕疵设立行为就层出不穷,这些行为严重侵害债权人利益,损害社会信用制度,成为困扰我国公司法人人格制度的一大问题。应当引入公司法人格否认法理来规制公司瑕疵设立行为。     

Garment, or Upper-Garment? A Matter of Interpretation?

In an adversarial common law courtroom, where one party tries to defeat the other by using words as weapons, polysemous words more often than not pose a problem to the court interpreter. Unlike in dyadic communication, where ambiguity can be easily clarified with the speaker by the hearer, court interpreters’ freedom to clarify with speakers is to a large extent restricted by their code of ethics. Interpreters therefore can only rely on the context for disambiguating polysemous words. This study illustrates the problem of polysemy in an interpreter-mediated rape trial. It exemplifies how the interpreter’s goal to avoid contradictions by making her interpretation of a polysemous word consistent with the preceding context runs counter to that of the bilingual cross-examiner, whose primary goal is to identify inconsistencies in the hostile witness’s testimony in order to discredit him. This study also manifests a denial of the interpreter’s latitude in the interpretation of contextual clues and her loss of power in a courtroom with the presence of other bilinguals.     

当代大学生的消费与幸福观

消费文化对正在成长中的大学生的思想、行为尤其是消费观和幸福观产生了影响。当代大学生更注重生活的需要和享受,消费观、节约观与老一辈不同。总体来看,当代大学生幸福观积极向上,绝大部分大学生对幸福、金钱和消费有比较正确的认识,并关注自己的主观幸福和精神生活,但在幸福价值观和幸福行为追求上有一定的知行背离。也有少部分同学认为财富、消费代表幸福,存在非理性消费现象。应加强对大学生进行适度消费和反对消费主义教育。     

新媒体环境下高校思想政治教育的新思路——大学生媒介素养教育

伴随着新媒体时代的到来,媒介对社会大众的影响越来越深,尤其是作为向成年阶段迈进、接触媒体信息最大群体的大学生,他们的人生观、世界观和价值观的形成和发展深受大众传媒的影响.而大学生媒介素养的缺失导致他们缺乏对媒介信息的批判意识和批判能力,甚至在媒介道德伦理观念等方面出现偏失.如何能正确引导并教育大学生正确理解、选择和使用媒介,从而提高思想政治教育的针对性和实效性,已成为新时期高校思想政治教育的新课题,而对大学生开展媒介素养教育势在必行.     

新三嗪化合物纳川珠利的小鼠亚急性毒性试验

为评价新三嗪类抗球虫药物纳川珠利的安全性,选用100只昆明小鼠,连续30d分别灌服4.8、19.2、76.8mg/kg的药物,以纯水和空白溶剂为对照,通过临床观察、血液学分析、血液生化检测、脏器系数和病理学检查,系统地评估了该化合物对小鼠的亚急性毒性作用。结果显示,试验期间无小鼠死亡,在开始用药1周内,高剂量组小鼠有轻微临床毒性症状,2周后症状消失。试验过程中各组小鼠增重差异无统计学意义(P>0.05),长期高剂量给药后小鼠心和肝的脏器系数明显改变(P<0.05),血液红细胞、碱性磷酸酶、肌酐明显增高和葡萄糖、胆固醇、尿酸显著降低(P<0.05),高剂量组肝、肾小部分发生轻微水样变性、点状坏死等病理改变,停药15d后,碱性磷酸酶和尿酸水平与对照组差异有统计学意义(P<0.05)。提示纳川珠利长期大剂量使用可能存在肝、肾等轻微损伤的风险,但损伤是可逆的,停药后短期可逐渐恢复,临床使用相对安全。     

猪附红细胞体DnaJ基因的克隆及真核表达

为研究猪附红细胞体DnaJ基因的功能,根据GenBank中的猪附红细胞体全基因组序列（NC₀15153.1）,应用DNAStar、DNAMAN和ExPASy网络服务器筛选出1个候选蛋白基因DnaJ,设计合成1对特异性引物,经PCR技术扩增出DnaJ基因片段,克隆至pMD18-T载体上,并亚克隆到真核表达载体pVAX1上,构建了重组真核表达质粒pVAX-DnaJ,脂质体介导转染Vero细胞进行真核表达,RT-PCR和IFAT检测DnaJ基因在Vero细胞中的表达。结果表明,PCR扩增DnaJ基因的片段长度为876bp,编码292个氨基酸,与GenBank中的DnaJ基因同源性为99%;DnaJ基因在Vero细胞中获得瞬时表达。本试验为猪附红细胞体DnaJ基因的生物学特性及核酸疫苗的研究奠定了基础。