城乡统筹条件下农村集体建设用地使用权的法律问题研究

农村建设用地使用权属于用益物权.国有土地建设用地使用权可以自由进行市场交易,而农村建设用地使用权则受到较为严格的法律制约.土地确权登记应定位于确认证据事实等民事法律行为的具体行政行为.农村集体建设用地的取得包括原始取得和继受取得.因农村集体建设用地使用权所获得的收益,国家可比照国有建设用地使用权流转征收相关税费,直接按照一定比例提取收益似显不妥.要加强土地规划的执行力度,土地规划的实施要着眼于基层.严格进行土地用途管制,以用途引导用地.     

现代公司的本质：营利性、赢利性抑或盈利性——基于词义辨析与营利性内涵的分析

梳理公司的本质并在立法中加以合理疏导是当前和今后理论研究的一个重要任务,这在我国已基本完成股权分置改革和当前越来越强调公司社会责任的背景下显得尤为重要。然而。目前学界对公司本质的表述存在营利性、赢利性抑或盈利性之认识与使用的分歧,在造成误导的同时也引发了一定程度的以讹传讹。理清这一问题乃当务之急。因公司经营有风险而存在投入与产出对比后有盈余或亏损的情形,故公司的本质为重在目的或理想之营利,而非重在盈余结果之赢利或盈利,公司的营利性包括追逐利润最大化的动机、经营的持续性和有盈余应分配之根本性。     

Benchmarking Tax Compliance Efficiency Among South African Retail Firms Using Stochastic Frontier Approach

Random selection of taxpayers for audit mostly nets tax compliant taxpayers. There is hence a need to adopt other methods that are efficient and and effective in performing their specific and general deterrence roles. This article uses profit efficiency benchmarking to analyze selected retail firms tax compliance risk in South Africa over the 2005–2006 period. It seeks to identify firms that should be audited because of their suspected tax compliance risk, using a stochastic frontier analysis. The profit efficiency estimates of 24 retail stores are used to rank them in terms of their performance. They are also tracked over time. Approximately, 50 percent of the firms performed better than the average profit efficiency of 0.39. The top 10 firms are significantly performing better. However, the bottom 50 percent of the retail firms performed poorly and could be targeted for tax audit.     

Myron Echenberg and African Studies in Canada

Myron Echenberg's scholarship resides on the frontier of both African Studies in Canada and historical research in general. He has helped not only to establish African history as a valid field for historical study but also to transform the parameters of history as a discipline, both the opening up of the study of non-Western societies and the increasing focus on newer kinds of history. He made his mark with a prize-winning study of the social history of African soldiers in the French army; and he spent the latter part of his career doing original work on medical history. The profound influence of his work is celebrated in this special issue. Three of the contributions to this issue, all dealing with medical history, are by Echenberg's former graduate students; two contributions are by close colleagues. In both his teaching and his writing, Echenberg has contributed to an understanding of the social issues of our time; but perhaps more important, he has through his teaching and his mentoring very much enriched the educational experience and well-being of his students and his colleagues.     

Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

地上权制度之历史研究——兼评我国地上权立法

地上权制度是用益物权制度框架内的一项基本制度,经济和社会的发展使地上权具有了崭新的内容,在我国土地所有权归国家和农村集体经济组织所有的条件下具有广泛的适用范围,尤其是有助于解决城市用地、工业用地、居民住宅建设用地,以及在他人所有的土地上下铺设管道等公共设施而产生的权利义务关系,从而促进社会经济的发展。     

非营利组织营利活动及其收入的税法规制——制度比较分析的视角

本文通过中外理论及法律法规比较,揭示了非营利组织的基本特征,即非营利组织是具有组织性、非利润分配性、民间性、自治性和志愿性的组织。同时,为了扩大收入来源,保证非营利组织的可持续发展,国家应在附加有关限制条件的基础上,允许非营利组织开展营利活动。与此同时,需采用不同标准划分非营利组织营利收入的来源和用途,针对不同类型的收入设计不同的税收优惠政策,从而达到鼓励社会力量兴办公益事业、促进市场公平竞争的目的。     

内部能力、企业竞争力和企业资源最优配置——一个理论模型（AMEC模型）

传统的企业竞争力模型缺乏对系统的界定,混淆企业竞争力与企业能力的界限。本文通过引入波特的竞争模型,提出一个多层次企业竞争力模型（AMEC①）。模型分为外部竞争子模型、企业能力子模型和企业竞争力公式三个部分,基于系统分层界定企业竞争力,通过结合企业外部竞争和内部能力两个因素推导出企业竞争力公式;并在系统利益既定的情况下,推导出基于企业竞争力的利益分配公式和基于企业内部能力的利益分配公式,得出一个企、止资源最优配置的路径．最后给出一个企业资源最佳配置的实例。     

公私冲突:中国行业体制改革困境

改革开放以来,随着市场经济的发展,行业协会作为一种同类企业间的联合互益组织在社会经济生活中起着日益重要的作用。但其本身所蕴含的公益性与私益性的冲突却成为制约我国行业体制发展的首要因素,从奶粉事件中我们可以看到:行业协会的私益趋向越来越明显,公益的属性已逐渐被取代。在许多学者声嘶力竭的改革呼声中,我们只有公正的看待行业协会的市场性,摒弃政治意义上的公益至上的观点,进一步厘清行业协会公私冲突的根源,在非营利话与市场化、民营化的互动基础之上,重新拷问中国的行业体制改革的路径选择,才能实现行业管理的善治。     

East Asia in the Global Economy: Theoretical and Empirical Questions for Marxism

ABSTRACT

As Marxism and socialism pass through watershed years it is important to reflect on the abiding questions of Marxist theory and empirical analysis. This article takes up this task in the context of East Asia under the impetus of globalisation and neo-liberalism, introducing a collection of five articles collected in the special issue. The article shows that questions Marx posed about the global economy more than a century ago remain prescient and continue to animate cutting-edge research, as shown in the articles in this special issue.