中德《反不正当竞争法》比较——兼谈对我国《反不正当竞争法》完善的启示

2004年7月8日,德国新的《反不正当竞争法》开始实施。对中德两部《反不正当竞争法》立法保护目的、不正当行为的定义、不正当行为的具体规定以及法律责任四个方面进行比较,从而反思我国《反不正当竞争法》存在的缺陷与不足,进一步探析德国这部新法对完善我国《不正当竞争法》的启示。     

加快形成各种所有制经济平等竞争相互促进新格局

形成各种所有制经济平等竞争、相互促进新格局是党的十七大在所有制问题上提出的一个新观念、新理论、新亮点。"新格局"最主要、最根本之"新",是彻底改变了对非公有制经济的认识、观念、政策和法律,进而彻底改变了非公有制经济在中国的命运。"新格局"有几个重要方面:一是形成各种所有制经济的新观念新理论,二是制定各种所有制经济的新法律新政策,三是确立各种所有制经济的新地位新作用,四是赋予各种所有制经济以新内涵新形式,五是带来各种所有制经济社会阶层的新变化新关系。     

论税收立法听证制度的构建

2006年9月27日全国人大常委会就个人所得税法修改中的工薪所得费用扣除标准问题举行的听证会,是全国人大及其常委会立法史上首次召开立法听证会,其本身所具有的制度价值和社会意义显然已经超越了个税法修改的本身。文章认为,税法的制定迫切需要一种体现民主参与和科学决策的程序性制度,立法听证制度引入税收立法则是民主法治建设的必然走向。     

论骗取出口退税犯罪案件的主要手段及侦查对策

骗取出口退税犯罪是我国实行出口退税政策之后出现的一种新的经济犯罪形式。近年来,这种犯罪发展很快且愈演愈,严重扰乱了税收秩序,并使国家蒙受了巨大的经济损失。为此,笔者就骗取出口退税案件的特点、手段及侦查对策谈点看法。     

The Complexity of Social Outcomes from Cooperative,Competitive, and Individualistic Reward Systems

Previous research on cooperative and competitive reward systems has investigated the relation between extreme cooperative and competitive conditions, along with an intermediate noninterdependent neutral condition, to numerous outcome variables. This study added two additional conditions to these three usual conditions, between the neutral midpoint and the cooperative or competitive extremes, to see if these intermediate conditions might be distinctive in the outcomes they produced. The study used 240 participants, divided into groups of three that played a board game under these five different reward conditions. Participants' attitudes toward self, others, and task were then assessed and analyzed along with objective measures of performance, measures of self-esteem, state and trait anxiety, and results coded from an autobiographical report in game-defined roles. Results indicated that the intermediate cooperative condition was distinctively different from the extreme cooperative condition in predicted ways, and that the intermediate competitive condition was distinctively different from the extreme competitive condition, but in unpredicted ways. The research also demonstrated that an individualistic condition, which had previously been thought to produce neither a cooperative nor competitive social orientation, in fact produced both, raising questions as to whether reward interdependence, as researchers have defined it, is really the cause of cooperation and competition.     

The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920)

Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen.     

从商标抢注看商标法完善

在市场竞争日趋激烈的今天,商标抢注事件时有发生。商标抢注行为违背了商标法的立法宗旨、损害了商标在先使用者的利益和消费者的利益,违背了诚实信用原则,扰乱了正常的社会经济秩序。商标抢注问题亟需解决。本文对商标抢注现象产生的原因及其危害进行了分析,指出了现有立法的不足,并提出了完善我国商标法、制止恶意抢注商标行为的立法建议。     

Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament

The current revenue system of the EU is still structured like that of an organization based on intergovernmental cooperation, although the EU is already far advanced in legislative and political integration. This antagonism gives reason to discuss whether or not the EU should be granted an autonomous tax source. Our contribution to this debate explores the factors which shape the acceptance of the EU tax option among European policy makers. A self-conducted survey among Members of the European Parliament (MEPs), which resulted in a response of some 150 of the representatives, offers us a unique database. Concerning MEPs’ revenue system preferences, our findings confirm an important impact of party ideology and individual characteristics while they indicate that country-specific factors also contribute to understand the attitudes towards an EU tax. In the light of our findings the status quo bias in the revenue system of the EU can be attributed to the persistent importance of national interests with respect to tax policy.

A method for measuring and decomposing electoral bias for the three-party case, illustrated by the British case

The measurement of bias in election results, whereby one or more parties are advantaged in the translation of votes into seats at the expense of others, is attracting increasing attention. So far, almost all of the analytical work – aimed at both identifying the extent of bias in an election result and establishing its causes – has focused on either two-party systems or on the largest two parties in multi-party systems. Building on the firm foundations of one such approach, this paper introduces an original procedure for analysing bias in three-party systems using a readily-appreciated metric for both evaluating the degree of bias and decomposing it into the various causal factors. This is illustrated using the example of the 2005 British general election and a comparison of the results from two-party and three-party analyses of six recent elections there.     

Party strategies and electoral competition in post-Communist countries: Evidence from Poland

Poland's major post-Communist party, the SLD, was an electorally successful legacy party during the 1990's. An analysis of Polish National Election Studies data and data from a separate study of new firm creation in Poland indicates their success was built on two important and related factors. One is the growth of new firms, which stimulated the growth of a centrist constituency who voted for parties supporting economic reforms. Second, the SLD adapted to this constituency by themselves becoming more economically liberal, as documented by Grzyma?a-Busse (2002). A conditional logit model of voter choice in the 1997 and 2001 elections relates votes to the distance between voters' preferences on economic policies and the positions of the competing parties. From this analysis we estimate that if the SLD had remained an ideological non-reformist party as did the KS?M in the Czech Republic and the CPRF in Russia it would have been a far weaker party as measured by vote and seat shares. Without the new firm creation, an ideological SLD cum KS?M could have been electorally successful as was the CPRF. The paper concludes by contrasting the the Polish, Czech and Russian post-Communist parties and extending the implications of the results to other developing and industrial economies faced with the need for structural change.