Tax planning and tax policy in China: Case study of the tainted milk scandal

No food safety crisis has ever stirred such a national sensation in China like the tainted milk powder scandal in 2008. A further exploration of the root cause of this crisis, however, reveals something more disturbing—it is the undeveloped tax system that causes the melamine milk crisis. Because of the tension between political logic and governance logic of tax reform in China, the vacuum of public good provision becomes a burning issue since the Agricultural Tax Regulation was abolished and farmers’ economic burden became heavier than before. Thus, in order to prevent any food safety incident in the future, a sound notion of tax and an integrated system of tax planning and expenditure should be established and reinforced in the Chinese tax law.     

Defendant and juror race in a necessity case: An ultimate attribution error

This study investigated whether Black and White mock jurors would commit the ultimate attribution error (i.e., over-rely on dispositional explanations to understand the negative actions of out-group members) in a necessity defense case. Participants (N = 97) read a fictional looting case, in which the race of the defendant varied. Mock jurors were expected to show out-group severity through more guilty verdicts and blame attributions. Mock juror and defendant race were not significantly related to verdicts, but for the Black defendant, White mock jurors attributed more control to him, and believed he was likely to reoffend more so than did Black mock jurors. This study adds to the literature on the mechanism by which racial bias interferes with juror decisions.     

警察勤务规划的十二原则

建立现代警察勤务制度 ,规划科学的警察勤务运作模式 ,其核心就是追求最有效地运用警察资源。在科学勤务原则指导下建立起来的警察勤务制度才是科学的。警察勤务原则包括 :注重绩效 ,全时空控制 ,因时、因地、因事制宜 ,外勤重于内勤 ,巡逻重于守望 ,控制预备警力 ,业务非警种化 ,以科学警察统计为依据和以现有警察资源为基准等。     

The offensive posture of NATO's missile defence system

A compelling case can be made to develop a NATO's missile defence system in response to the advancement of missile technology and the danger of nuclear weapons. However, this development also undermines Russia's retaliatory capacity, and consequently heightens the offensive potential of nuclear weapons. This article explores the offence/defence posture of NATO's missile defence plans in terms of both capabilities and strategy. It is argued that NATO is incrementally increasing the strength and reach of its missile defence components, while rejecting any international treaty to regulate and limit their future expansion. This corresponds with a strategy of achieving invulnerability through counterforce and utilising NATO as an ‘insurance policy’ against Russia, to be activated when conflicts arise. We conclude that NATO has the capacity to distinguish between an offensive and defensive posture by discriminating between potential targets, but it has displayed no intention to do so.     

警察职务防卫权行使的正当性要素及原则

本文以警察职务防卫权的主体、内容及目的等要素作为分析逻辑,解析了警察职务防卫权主体的适格性、内容的法定性以及目的设定与手段对应具有高度的契合性等正当化要素,提出了警察职务防卫权行使及理论建构必须坚持的原则。     

参与、对话、共享:试论新型控辩关系的构建

我国控辩关系失衡由来已久:规范维度上,立法滞后、保障不力;实证维度上,控方一家独大,辩方权利萎缩;观念维度上,长期权力本位,辩护权倍受歧视。新型控辩关系构建,须从参与、对话、共享三方面入手。其中,参与机制需要从制度上保证辩护人全程、全面、立体化介入诉讼;对话机制源于戴维·伯姆的对话理论,通过控辩对话消除侦控过程的思维碎片化,建立互信、强化协作;信息共享机制源于信息不对称引发的司法寻租,须构建以控方为主、辩方为补充的信息披露义务,让各方在公开透明的司法程序中公平竞技。     

《正当防卫指导意见》中的程序问题评析

《正当防卫指导意见》中关于程序问题的若干规范对于正确办理涉正当防卫案件意义重大。侦查机关在取证工作中,应当着重注意对于能够证明不法侵害行为存在证据的及时收集。公检法机关在依法公正处理涉正当防卫案件时,尤其应当认真听取辩护方意见,及时披露案件信息,回应社会关切。对属于正当防卫的案件应当及时作出不予追究决定。但对于防卫过当案件均应适用认罪认罚从宽制度的要求似乎不妥。对于陪审制的运用应扬长避短。在案件办理的不同环节均应注意释法析理,尤其应当注意在认定为正当防卫的案件中对被害人及其家属进行释法析理。在做好法治宣传教育工作中,既要教育公民自觉遵守法律,更要教育公民敢于拿起法律的武器,积极行使防卫权利。     

论认罪认罚从宽制度中“协商性基因”激活之路

认罪认罚从宽制度实质上是"协商性司法"的本土化表现,在两者机理存在交叠的条件下,探索该制度中内含的协商性要素便极具必要性,而探索的方向则是挖掘"协商性司法"与"对抗性司法"该两类模式间的联系。鉴于我国语境下的"协商"必然从"对抗"中萌芽,且对抗性司法又须以"以审判为中心"的刑事诉讼理念的落地为前提,因而,欲使该项制度就其附着的多元价值得到合理演绎,不仅需要与诉讼程序多样化的需求相适应,还应依照不同价值的特性适配以恰当的衔接机制。显然,审判中心诉讼格局的形成有可能为"重罪琐案"中控辩关系的重构加注推力,从而激活认罪认罚从宽制度中长期隐匿的"协商性基因"。     

“正当防卫”四十年:“于欢案”映射刑法第20条的修改

自1979年刑法颁布以来至今已整整四十年,"正当防卫"几经博弈甚至1997年刑法中的重大修改,但运行中仍然暴露出许多问题。尤其是山东"于欢案"的出现与发酵,透射着刑法第20条的亟待修改。通过对该案多层面的分析提出我国刑法中"正当防卫"立法上的一些缺陷与不足,包括对"不法侵害"的解读及修改,"明显超过必要限度"与"造成重大损害"的"绑定"关系,刑法第20条第1、2款"正当防卫"概念的歧义等。指出,"明显超过必要限度"应具有行为上的独立性与条件上的主导性,"造成重大损害的"应修改为"造成不应有重大损害的",建议在"正当防卫"与"防卫过当"之上增设"防卫行为"的上位概念,以厘定相关的刑法规制关系。     

《民法典》合同履行规则检视

合同履行制度处于整个合同法律制度的核心位置。相较于其他各国民法典，我国《民法典》合同编对合同履行规则的立法安排具有自身特点：“履行”的指向为“合同”而非“债之关系”，根据合同关系的发展过程规定“履行”，“不履行”被作为违约形态纳入“违约责任”一章。《民法典》合同编在《合同法》的基础上，对“合同的履行”作出优化法定补充规则、衔接不安抗辩权与预期违约、完善情势变更制度等实质性修改以及若干形式上的修订，同时增补了“绿色”原则、债的履行规则以及“涉他合同关系”之规范。《民法典》合同编对政府指导价格及政府定价的执行、不安抗辩权的构成、债权人原因所致债务人履行困难等规则的保留值得肯定，但“当事人变化对合同履行的影响”之规定则无必要。《民法典》合同履行规则的缺憾包括合同履行原则不合理、债的履行规则不完备、“涉他关系”之规范不适当等。