论我国个人所得税法的完善

本文阐述了我国个人所得税法应对税收中性理论进行合理借鉴吸收,指出税收中性和税收调控是对立统一的关系。同时阐述了科学运用税收中性理论完善我国个人所得税法的具体措施。在这个问题上着重从我国个人所得税的立法上阐述如何借鉴税收中性理论进行完善的具体措施。但是要想把在个人所得税的立法上进行的完善真正得以应用,必须还要在税收监管和其他辅助措施上进行完善,以配合法律的调整。     

合法公开个人信息衍生利用的有限告知同意制度研究

对于合法公开个人信息衍生利用是否需要告知信息主体并征得其同意这一命题,法律规范呈现三种态度,司法实践亦呈各异形态。完全告知同意论未能正视合法公开个人信息的“非典型个人信息”特性,不具有逻辑自洽性与现实可行性,有违信息主体的意思自治。告知同意豁免论未能关注合法公开个人信息的“非典型公共物品”特性,忽视了对人格尊严和自由的尊重,并会加剧对信息主体的侵害。有限告知同意论能准确契合双重特性,协调交易成本与安全保护的利益冲突,兼顾合法公开个人信息的社会公共面向和个人识别面向。有限告知同意论的具体展开应对合法公开个人信息衍生利用情形进行类型化构造,分别适用择入式和择出式同意,同时通过安全影响评估制度进行全周期风险调控。     

论动产善意取得制度

动产善意取得是物权法中一项至为重要的制度,对于保护交易安全,有着不可忽视的作用。它是以动产的占有公信力为基础,以原所有人利益的丧失为代价而构建起来的,满足整个社会对交易安全的需要,从而增进社会经济繁荣,达到社会总体利益的相对最大化。     

论数据可携权在我国的引入——以开放银行为视角

欧盟、英国、澳大利亚、美国加州、印度、马来西亚等法域已经引入了数据可携权。我国是否应引入数据可携权,目前尚未达成共识。开放银行是数据可携权最先行也是最有价值的应用场景,开放银行的理论基础是数据可携权。从开放银行的视角看,我国应引入数据可携权。但无论是数据可携权的引入,还是开放银行的实施,都宜循序渐进地分步骤、分阶段进行,而不宜一步到位。具体而言,我国应首先通过开放银行来引入数据可携权,待实施一段时间,积累了相关经验之后,由相关行业管理部门决定是否以及如何在相关行业逐步引入数据可携权。     

和谐社会下人身权利的刑法保护

人身权利的刑法保护既是和谐社会以人为本的基本蕴涵,又是和谐社会民主法治的必然要求。然而,我国当前人身权利的刑法保护仍存在主体不平等、权利范围及保障手段不全面等问题,这在一定程度上制约着我国人权保障总体水平的发展。针对此问题,为完善和发展和谐社会下人身权利的刑法保护,我们应注重实现人身权利刑法保护的全面化、平等化与特殊化,使我国人身权利的刑法保护水平与国际社会相接轨。     

合伙债务的法律思考

本文首先探讨合伙债务与合伙人个人债务的区分意义 ,继而介绍合伙人对合伙债务承担形式的立法例 ,并在介绍中详细论证合伙人对合伙债务适用无限连带责任的合理性 ,最后笔者就合伙人对合伙债务承担无限连带责任在司法实践中应解决的几个问题提出设想。     

犯罪心理测试与人身识别

利用人体各种外在的或者固有的特征对人身进行识别是人类认识活动的重要组成部分,刑事侦查活动尤为如此.人类历史实践中,人身识别的方法很多.犯罪心理测试技术是科学技术发展日新月异的结果,是现代心理学、医学、生物电子学及其他学科综合应用发展的结果,依据犯罪行为人特有的犯罪心理痕迹对作案人进行人身识别,从而认定作案人,是人身识别方法在新的历史时期的拓展.     

纵论我院十五时期教学工作的发展

本文根据我院教学工作的实际情况和上级有关文件精神 ,提出了我院“十五”时期教学工作发展的指导思想、目标以及实现目标应遵循的原则和采取的措施。     

Does multiple office-holding generate an electoral bonus? Evidence from Belgian national and local elections

Traditionally, scholars have assumed that multiple office-holding (i.e. the combination of a local and national directly elected political mandate) leads to an enhanced electoral performance. Although the prospect of electoral benefits for such a mandate combination seems plausible, it remains unclear whether accumulating a national and local mandate does indeed provide an additional boost compared to holding either one prior to the election. Previous studies have only offered limited support for this assumption. For instance, they have focused exclusively on French national elections. This article, however, scrutinises whether dual mandate-holding pays off individually, for the candidate, as well as collectively, for the list as a whole in both Belgian national and local elections. The results here strongly suggest that cumul des mandats does not yield an additional electoral reward compared to single office-holders, contradicting both theoretical presumptions and normative beliefs.     

LGBTQ “selves” in films from the Reel-Lives project as signifiers of political and social change,and of personal value

To accurately reflect the complexities of unusual sexual or gender identifications in non-stereotypical ways, film documentarians are challenged to represent people as both sexual/gender identities and as subjectivities engaged in personal experiences. This imperative is explored through a semiotic lens focused on films produced through the Reel Lives youth media training project, which aims to give voice to marginalised youth, and which presents their stories on the Reel Lives website through two consequent layers of signification that successfully represents LGBTQ people in complex ways. On the one hand, the search function reflects a typology of shared characteristics associated with identity categories that speaks to political change. On the other, the film grammar showcases shared circumstances within communities in ways that redirect focus from political change to a more durable and transformative socio-cultural change. The films in turn serve a third function: to reflect gender and sexual identification as a personal resource on which participants might subjectively call for the positive recognition and re-presentation of their value as individuals.