扣缴义务人责任研究：类型化与反思

税法上扣缴义务人未完全履行扣缴义务，脱法扣缴行为随之产生，扣缴制度的立法目的成空，追究扣缴义务人责任是为必然。依现行税法规定，扣缴义务人不仅将视情况承担“补缴、追缴”，“限期改正、责令改正”、“刑事处罚”等主责任，而且需承担“滞纳金”，“罚款”或“滞纳金与罚款”等一并使用的从责任。责任形态的复杂性和现行税法的诸多缺陷，导致扣缴义务人责任实务运用极为混乱。要想从源头上解决此问题，必须对扣缴义务人责任进行多维定性，以扣缴义务人基本权利的行使作为扣缴制度财政目的的边界，以财政目的的实现作为扣缴义务人义务履行、权利行使的边界。     

The Significant Development of the Exclusionary Rule of Illegal Evidence in China: from the Perspective of the Promulgation of “The Rule of Strict Exclusion of Illegal Evidence”

The function and value of exclusionary rule of illegal evidence lie not only in the prevention of mistrial, but also in the manifestation of procedural justice, the regulation of judicial conduct and the emphasis on the protection of human rights. The promulgation of “the rule of strict exclusion of illegal evidence” has made a positive response to the practical problems during the implementation of exclusionary rule of illegal evidence. Many provisions in this rule are much more strict than before, such as further defining the scope of illegal oral evidence, clarifying the method of excluding the repeated confessions, emphasizing the timeliness of exclusion of illegal evidence and the synchronization of supervision of investigation, attaching the importance of collection and application of process evidence, and exerting the review of the legitimacy of evidence in pre-trial conference. After the promulgation of “the rule of strict exclusion of illegal evidence”, we should continue to focus on the implementation of exclusionary rule of illegal evidence, ensuring its function of post-punishment and illegal prevention.     

浅析流动人口非正式组织的作用——针对流动人口聚居区的治安管控问题

自改革开放以来,数量庞大的务工人员作为流动人口,进入城市寻找工作。流动人口聚居区作为大部分流动人口在城市的定居方式,在一、二线城市已经出现多年了。流动人口自发组成的非正式组织是自身满足社交需求的重要方式。流动人口非正式组织对于公安机关的治安维持和人口管控具有重要的意义。公安机关应该重视对流动人口非正式组织的监控和管理。     

恶意透支型信用卡诈骗司法认定中若干疑难问题探析

最高人民法院、最高人民检察院联合发布的《关于办理妨害信用卡管理刑事案件具体应用法律若干问题的解释》对恶意透支作出了进一步规定,并确定了"经发卡银行两次催收后超过三个月仍不归还"的限制条件。但在司法实践中,对于如何理解经发卡银行两次催收后超过三个月仍不归还、两次催收的认定、三个月的宽限期计算等问题仍存在争议,本文试对以上几个问题进行探讨。     

论程序违法发回重审的条件——域外认知&中国立场

发回重审是重要的程序违法的制裁与救济机制,它对于维护程序的公正、实现程序的独立价值具有重要作用,但是程序违法不是发回重审的充分条件;只有程序违法严重影响程序公正或者可能影响判决、并且已经在原审中被及时提出过异议,才会导致发回重审。     

Anomalous authoritarianism: what,which, why?

Research on autocracies has gained new momentum in the last decade. One element of this research is the observation that some autocracies are characterised by structural conditions that are normally conducive for democracy. These ‘anomalous autocracies’ have high levels of socioeconomic development and democratic neighbour countries. The study of these cases might expose factors that are decisive for autocratic stability and studying them might give us a better understanding of barriers towards democratisation. This paper contributes to the growing literature on autocracies by mapping anomalous autocracies during the third wave of democratisation, thereby paving the way for systematic case selection in future studies. A large-N analysis of 159 cases (1975–2008) identifies Belarus, Chile, China, Cuba, Morocco, North Korea, Peru, Singapore, Swaziland, Togo and Zimbabwe. In a second step, the paper lays out a theoretical framework that centres on actors and institutions. Rulers must establish elite–elite and elite–mass interaction, and this papers argues that they can do so through quasi-compliance of elites and the masses based on traditional institutions woven into a dominant party. The paper uses the framework to tentatively examine the resilience of authoritarian rule in Swaziland and Morocco, two most-different anomalous cases. In both cases, an elaborate traditional institution has co-opted government, business and rural elites and coordinated interaction within elite circles and with the masses, in turn enabling the remarkable regime resilience.     

论亚洲经济一体化

在市场力量和各国政府的推动下,亚洲的区域合作与经济一体化正在蓬勃开展,不仅是东亚地区,南亚、中亚、西亚地区的经济一体化也出现良好的发展势头,同时还出现了跨次区域经济一体化趋势。本文论述了亚洲经济一体化的发展现状,着重分析了东盟、中国、日本、韩国和印度的区域经济一体化战略,并勾画了“泛亚洲经济共同体”蓝图。目前,亚洲经济一体化的显著特点是各种形式、各种范围的区域合作机制并存,这一局面仍将继续。     

非正规就业中的劳动关系和工会工作研究

劳动关系的复杂性、多元性、不稳定性和非规范性是影响非正规就业发展和开展工会工作的一个重要因素。对非正规就业中劳动关系的调整,应从实际出发,采取分类完善的办法,从多方面加强对非正规就业者劳动权益的保护。同时,工会应通过制度创新,吸收非正规就业者加入工会,同时针对非正规就业的特点,开展有效工作,保护非正规就业中的劳动者的权益。     

论无单放货的法律问题

提单是海上货物运输的重要单证.随国际贸易和航运事业的不断发展,提单也从一般托运收据发展成为物权凭证.提单作为代表货物所有权的凭证,可以通过背书转让或抵押,它已具备了一种有价证券的性质.提单的内容、条款以及调整提单的法律也随现代国际贸易的迅速发展而日趋详细和完善.但是,近些年由于航运的变化,无正本提单提货的现象频繁发生,这种行为的产生对传统的航运制度带来的冲击和影响很大.无单放货问题在司法实践和航运实践都引起重视,对这一现象进行研究.     

Responding to Severe Parent–Child Rejection Cases Without a Parentectomy: A Blended Sequential Intervention Model and the Role of the Courts

There have been significant developments over the past two decades that have expanded our understanding of the dynamics of parent–child contact problems post‐separation, which have resulted in some changes in judicial processes to respond to these cases. One significant advancement is a more sophisticated differentiation of the nature and severity of contact problems, which better assists legal and mental health professionals to provide more suitable legal and clinical interventions. However, the issue of innovative court processes has received limited attention. The authors describe a subgroup of families within the “severe” category, for whom an expanded intervention model, referred to as a Blended Sequential Intervention is proposed. This approach involves a reversal of care with court mandated therapeutic support for the rejected parent and child, but also involves the favored parent in the therapeutic plan from the outset, and is intended to avoid a permanent “parentectomy” of the child from either parent. The authors discuss how the courts should respond to these cases, and posit that until all therapeutic treatments are exhausted, interim orders should be preferred to final determinations, and judges should maintain oversight. The authors discuss the critical role of judicial leadership in working with lawyers and mental health professionals to manage and address the issues in these high conflict cases.