有限合伙制私募股权基金的税法规制

蒙牛乳业是有限合伙制私募股权基金的一个经典案例。从蒙牛乳业有限合伙制PE的交易结构入手,研究其税务安排,发现现行有限合伙制PE税制在普通合伙人的附加收益的所得性质、回拨机制、亏损抵扣等问题上均存在税法歧视有限合伙的问题。同时,考察美国参众两院关于有限合伙制PE最新的税案,对有限合伙制PE持限制态度。因此,对于有限合伙制PE应在采取税法鼓励的同时,通过税法手段防止其成为资本圈钱的金融工具。     

Strategic Thinking,Shared Meaning‐Making and the Interpretive Turn in Policy ‐ A Case Study

Governments' demands for results in a complex and rapidly changing policy environment call for more strategic and nuanced ways of approaching policy. Drawing on the work of the British interpretive ‘turn’, evidenced in the network governance literature and the differentiated polity critique of Westminster narratives, and of Liedkta on strategy as design, this paper suggests that shared strategic narratives, more consciously applied to policy development and implementation, could deliver better results; that consensus from shared meaning‐making may have depth, and that it could emphasise the transformative over the conservative forces of individuals' traditions and beliefs. Data for the paper came from a micro‐study on the implementation of SmartGate automated border processing system in New Zealand.     

Partnership in Love and in Business

This article ponders the influences ofthe dichotomous nature of our understanding law andto questions that starting point on different levels oflegal thinking.The purpose of law is to make rules for our socialbehaviour but there are no specific images of humanbeings behind law. When there are no defined images,subconscious cultural images shape our thinkingsometimes even without our realizing it, and withoutserious discussion. The division between family andthe market has to do with gender divisions as well aswith the division between family and contract law. Thelogic and human image behind these two branches of lawis different.Even if we may behave differently in differentsituations we do not become altogether differentkinds of human beings with different values when wechange surroundings. Thus, we might instead develop asa starting point human co-operation law where familyand business partnerships are seen as specialbranches. The starting point of this co-operation lawwould be many-sided and pluralistic human beings, who would be atthe same time loving and egotistic, communal andindividual, feminine and masculine. Such human beingsmay be regarded as multicoloured instead of white orblack.     

中国在朝鲜半岛的地缘战略选择:资源基础、目标构想与主要课题

朝鲜半岛对中国国家安全的特殊性和重要性是不言而喻的。对此,人们惯以"唇亡齿寒""唇齿相依"等词来形容这一特殊的地缘关系。历史证明,朝鲜半岛局势的任何变化,均会对中国国家安全产生直接或是间接的重要影响。朝鲜半岛的地缘形势变化,关涉多重中国核心利益的维护、实现和扩展。对中国而言,在"大周边"战略的基本框架之下,加快制定和实施具有前瞻性、全局性和可持续性的朝鲜半岛战略,与朝鲜半岛国家开展更加灵活、务实和全面的合作关系,对中国在21世纪上半叶更好地保持周边环境的整体和平稳定,进一步把握战略机遇期,努力实现国家跨越式发展的战略目标,具有十分重大的现实意义。     

建设学习型城市,推进现代化进程

建设学习型城市,是市委做出的一项旨在从根本上推进我市现代化进程的战略性决策,其重 要战略意义在于可以迅速提高干部、市民的创新意识,推进科技进步与创新,加快建设符合现代化 发展要求的高素质干部队伍,全面提高市民的思想道德素质和科学文化素质,推进两个文明建设。建 设学习型城市所产生的冲击力,将大大促进我市的经济发展与社会进步。     

论合伙的法律地位──兼评我国《合伙企业法》的有关规定

有关合伙的法律地位问题多年来一直是法学界争论的焦点．本文以《中华人民共和国合伙企业法》为讨论的着眼点,指出：究竟应否承认合伙是与自然人和法人相并列的第三民事主体,不能一概而论．应以科学的合伙分类为前提,根据不同的合伙性质,赋予部分合伙独立的民事主体资格．在我国,《合伙企业法》已通过对个人合伙企业民事权利能力和民事行为能力的规定而在实际上赋予其独立的民事主体资格．为此,建议应将其中关于合伙人的资格范围限制予以取消、以便使所有的合伙企业都能依该法实际取得独立的民事主体资格．     

中国创投产业法律环境探析及建议

中国创业风险投资产业的发展正处于转型时期.<劳动合同法>、<合伙企业法>等一系列法律法规的颁布及修订,加强并改善了创投产业发展的法律环境.而发展及架构多层次资本市场的政策导向也对创业风险投资产业的发展起到积极的作用,然而对于仍处于发展阶段的中国创业风险投资产业而言,完善法律法规与建构整体资本市场的环境与机制乃是现阶段发展中的重中之重.     

推进中国-东盟战略伙伴关系的新动力

中国-东盟自由贸易区将于2010年1月1日如期建成,这既是中国-东盟战略伙伴关系发展的一个重大标志,同时也对双方的关系发展提出了更新和更高的要求,这就需要新的动力来推进。新的动力首先源自现有基础,即继续夯实中国-东盟战略伙伴关系的基础,其次是强调地区治理,再次是推动地区认同的建设,最后也是最重要的推动力是“和谐地区”。     

对我国民法上非法人组织概念的质疑

我国民法典第102—107条对非法人组织的规范重点没有放在其"社团性"和"团体性"上,而是将其放在"不具有法人资格,但是能够依法以自己的名义从事民事活动"、"其出资人或者设立人承担无限责任"上,没有能够反映出非法人组织的本质特征。更为严重的是:(1)不区分经营性与非经营性非法人组织,一律让其成员承担无限连带责任。这不符合很多非经营性,甚至公益性非法人组织存在的宗旨,对其存在和发展不利,也不符合中国国情和比较法上的一般理论与实践。例如,中国法学会下属的许多学会都是典型的非经营性非法人组织,会员如何能够对学会的债务承担连带责任?无论从会员加入学会的愿意和内心、人们对学会的期望,还是习惯,都是不可能的。(2)明确把合伙企业纳入到非法人组织中去。这样一来,就彻底抹杀了非法人组织与合伙的基本区别,从而也就无从把非法人组织与我国法上的"两户"区分开来。另外,业主大会与业主委员会关系及主体性问题也应当在非法人组织的框架内得到妥善的解决。     

Stages of PPP and Principal–Agent Conflicts: The Swedish Water and Sewerage Sector

The focus of this article is on public–private partnerships (PPPs). The aim is to both theoretically and empirically illustrate PPP agency problems in four PPP stages, as well as to identify potentially relevant solutions to the agency problems. The study employed a longitudinal case study of one PPP in a municipality in southern Sweden. Through an analysis based on interviews, observations, and documents, the study illustrates a number of agency problems faced by PPPs and highlights the importance of resource allocation, stakeholder management, and the creation of a common identity in reducing these problems.