我国巨灾保险法与相关法的规范协同问题

我国巨灾保险法涉及面广,若要使巨灾保险法的功能得以有效发挥,巨灾保险事业得以长足发展,我国巨灾保险法的构建就必须充分考虑其与相关法律制度的规范协同问题,主要是与财政拨付法律制度、已有保险法律制度、证券保险法律制度以及税收制度间的规范协同问题。其中,巨灾保险法与财政拨付法的协同主要体现在巨灾预警预防、救助、恢复重建等方面;与保险法的规范协同主要体现在参保方式、保险机构的建立、相关法律责任认定以及保险原则的继承和发展等方面;与证券法的协同主要表现在特殊机构SPV的法律构建、证券化基本资产真实销售的规定、监督问题等方面;与税法的规范协同主要体现在两个方面,一是与企业所得税法的协同,以更好的促进保险公司开发巨灾产品以及促进企业开发防灾减灾技术,二是与个人所得税法的协同,以更好的促进和保障个人投保以及对特殊群体更多的税收照顾。     

Worker Influence on Capital Account Policy: Inflow Liberalization and Outflow Restrictions

How do workers impact openness to international investment flows? This article distinguishes between two types of openness: openness to inflows and openness to outflows of investment. Workers benefit from inflow openness due to increases in wages, productivity, and efficiency and due to reductions in borrowing costs, which are associated with investment inflows. Workers are hurt by outflow openness, as investors gain investment options, and therefore bargaining power, when outflows are permitted. Labor rights help workers overcome collective action problems, and democratic institutions increase policymakers’ responsiveness to labor organizations and make their commitment to labor rights credible. The theory thus predicts that, particularly under democratic institutions, labor rights are positively correlated with inflow openness and negatively correlated with outflow openness. Evidence from time-series, cross-sectional data is consistent with the theoretical expectations.     

“金融核心论”探析——纪念邓小平同志诞辰100周年

邓小平同志的“金融核心论”,精辟而又深刻地揭示了金融在现代经济中的地位和作用。本文根据自己的学习体会,在指出邓小平“金融核心论”发展了马克思主义金融理论的基础上,着重探析了“金融核心论”的深刻内涵,并根据完善社会主义市场经济体制的要求,提出了建立有中国特色的现代金融体系的基本框架构想,以此纪念邓小平同志诞辰100周年。     

加强体育立法 完善财税支撑

为了全面总结和继承北京奥运会成功举办的丰富经验和宝贵遗产,加强我国体育事业的立法,改善体育发展环境是十分重要的。文章从加强国家体育事业立法和完善财税制度对体育事业的支撑的角度,进行两个方面的阐述。     

试论中国古代市场管理立法

自古以来统治者视"刑德"为治国之"二柄",但随着生产力的不断发展、经济繁荣,为此统治者们都会制订相应的法律制度来加以规范。这样,中国古代市场管理立法便随之而生,并且随着生产的进步,经济的繁荣发展而不断发展完善。在中国历史上,市场管理立法更能反映出当时经济发展状况,在一定程度上还代表着政治乃至文化的发展状况。古代市场管理立法也可以说是封建社会的统治者对封建时期商品经济的市场化的管理,它极力维护统治者的利益,为封建统治的中央集权提供制度保障。     

亚洲主要航运国家和地区鼓励航运发展的立法及政策探讨

中国香港和新加坡作为全球重要的航运中心,除了两者自身拥有的优越地理环境之外,还得益于其自由开放的经济环境以及政府适当得力的金融鼓励政策。而在经历了这次全球经济危机之后,中国航运业包括船舶制造业的快速恢复及增长,更使得全球目光再次聚焦在这个航运大国的身上。以中国和新加坡为例,通过对船舶注册登记、航运企业税收、航运融资和海事及仲裁法律制度等方面的介绍,探讨最近几年来这些亚洲主要航运国家和地区在有关鼓励航运经济发展方面的立法及政策,并加以比较分析。     

Allocative or Distributive Aims of Income Taxation?

Relations of income tax legislation and economic development are traditional subjects of German public finance. Reginald Hansen's book (1996) on practical consequences of the “Methodenstreit” for income taxation is considered under three aspects: history of economic thought, tax-systems and aims of income taxation. The introduction is followed by four paragraphs: 1. Long-term views of income taxation, 2. Reginald Hansen's comments on income taxation in Germany, 3. From Schmoller and Wagner to the modern German type of income taxation, 4. “Ability to pay,” “Pay as you use” or what else? The article demonstrates progressive and restrictive results of the long-term view focusing on the evaluation of income taxation principles.     

振兴东北的社会学思考:加快社会信用体系建设

“东北金融问题”的解决、东北地区进一步市场化改革以及东北地区吸引大量外资、积极参与国际竞争是振兴东北的前提,而这些都需要以完善的社会信用体系作为基础和保障。因此,完善的社会信用体系是振兴东北的一个非常重要的社会基础。为此,东北地区必须加强法制和道德建设,加快社会信用体系的建设与完善,积极营造良好的社会信用环境,为振兴东北奠定坚实的社会基础。     

Will the Government Catch the Wind?

The government's Renewable Obligation system aims to supply 10 per cent of UK electricity from renewable sources by 2010. Although the headlines suggest that planning controversies hamper these objectives, by the summer of 2004 enough capacity had been given planning consent to supply 4 per cent of UK electricity from new renewable energy sources. Enough renewable capacity to supply 7 per cent of UK electricity from renewables will probably be operational by 2010. The bulk of this is coming from onshore wind power, especially based in Scotland, and also offshore wind power. The offshore schemes are more expensive and need additional support outside the Renewable Obligation. The Conservatives have promised to bring in planning curbs for onshore wind power. There is pressure for more nuclear power, but this is likely to be impossible to finance without a very large subsidy from the Department of Trade and Industry.     

论公共财政对我国税法理念的影响

公共财政理论的引入,引起我国财政体系的大变革.本文从税收基本理论的角度,探析了公共财政对中国税收的影响,尤其是对现代公共财政所带来的影响.公共财政理论使得我们对税收、税收法律关系、税权等都要作重新的审视,纳税人的地位从过去的义务本位已上升到了权利本位,纳税人的权利体系也因此而有了相应的改变.