税收法律行为初论

与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。本文首先界定了税收法律行为的概念 ,并确定了其较为重要的种类划分 ;然后 ,通过对税收法律行为与行政法律行为以及私法法律行为之间关系的分析 ,明确了税收法律行为的公、私法交融的性质特征 ,并着重以契约行为为例加以进一步的说明 ;最终 ,将税收法律行为与税法上的事实行为一起 ,初步构建了税法上行为的体系。     

赠与合同三题

首先 ,《合同法》的颁布并未平息赠与合同究为诺成合同还是实践合同的争论。笔者认为 ,《合同法》第 186条第 1款所指的赠与仅有诺成合同之名 ,却有实践合同之实。与其如此 ,不如直接将其规定为实践合同。这样较符中国的国情 ,而有利于重合同守信用的观念和法律意识的培养和提高 ;该条第 2款所指的赠与显然具有诺成合同之特征。其次 ,该法第 189条关于赠与人损害赔偿之规定的适用范围有待明确。最后 ,受赠人是否应有行为能力之限制 ,则应区别对待。     

无权处分与善意取得

无权处分与善意取得被称为“法学上的精灵”,困扰学界与实务界多年。这其中较为复杂 ,且与传统民法有矛盾的问题是 :1、请求权能否发生及其基础问题 ;2、无法律上原因的无权处分与善意取得问题。     

Validation of thin layer chromatography with AccuTOF-DART™ detection for forensic drug analysis

Abstract: Thin layer chromatography (TLC) is a technique that is commonly employed in the forensic drug analysis of pharmaceutical preparations. Detection is typically accomplished using various visualization spray reagents. Conventional gas chromatography–mass spectrometry (GC‐MS) analysis is typically performed to confirm the TLC results. Depending on the drugs tested and the instrument conditions required, this confirmation can take up to an hour to complete. Direct analysis in real time (DART?) is an ionization source, coupled to an accurate‐mass time‐of‐flight mass spectrometer that has the capability to ionize materials under ambient conditions. To streamline analysis, the combination of TLC with DART? detection is proposed to screen and subsequently identify drug compounds, all from the same TLC plate. DART? confirmations of TLC analyses take <10 min to complete and compare favorably to GC‐MS in sensitivity and selectivity. This study validates the use of TLC‐DART in the forensic identification of the components of several pharmaceutical preparations.     

Developmental validation of feline, bovine, equine, and cervid quantitative PCR assays

Accurate DNA quantification is essential for optimizing DNA testing and minimizing sample consumption. Real-time quantitative polymerase chain reaction (qPCR) assays have been published for human and canine nuclear DNA, and the need for quantifying other forensically important species was evident. Following the strategy employed for the canine qPCR assay, we developed individual assays to accurately quantify feline, bovine, equine, and cervid nuclear DNA. Each TaqMan-based assay incorporates a genus-specific probe targeting the Melanocortin-1 Receptor gene and includes a piece of synthetic DNA that acts as an internal PCR control for detecting inhibition. Developmental validations were carried out following the revised guidelines of the Scientific Working Group on DNA Analysis Methods with modifications necessary for validation of nonhuman qPCR assays. All assays demonstrated the specificity, sensitivity, stability, reproducibility, accuracy, and precision required for forensic casework. The application of these assays to animal forensic DNA analysis has both conserved laboratory resources and improved genotyping results.     

Analysis of alprazolam by DART-TOF mass spectrometry in counterfeit and routine drug identification cases

The high prevalence of alprazolam abuse translates to an increased workload for crime laboratories in characterizing seized tablets. These tablets may originate as diverted pharmaceuticals or counterfeited mimics, so efficient analytical techniques should provide confirmatory data while minimizing destruction of evidence. We offer the first report of a validated forensic method for confirming alprazolam tablets by direct analysis in real time-time of flight (DART-TOF) mass spectrometric analysis. This technique provides rapid identification of target analytes with minimal sample preparation, allowing direct analysis in the atmospheric sample gap. Selectivity is achieved through high resolution and mass accuracy, unique ion fragments, and chlorine isotopic ratios. This method utilizes fragmentation in two separate voltage functions to observe the alprazolam pseudo molecular ion at 309.09070 using 40 V and major ion fragments of 281.07197 and 205.07657 at 120 V. These parameters allow our laboratory to confirm alprazolam tablets efficiently, without compromising quality forensic standards.     

物权的经济分析

物权状态二元结构理论可挑战甚至取代所有权权能结构分析。一些长期争议和令人困惑的以权利、权力及其关系为内容的理论问题,运用物权二元结构理论＂公式＂求解,则可以发现入口和找到出口,且能定纷止争。权利的绝对性与相对性的对立统一性,是权利自由和受约束的方法及依据;收入分配改革的关键是限制、解放和扩展权力,即权力的合理配置;市场与政府职能分工,主要是明确公权力与市场权利的边界,公权力管制的领域限于动态权利的行使;国有物权的流失和浪费,主要是因为主体代表权没有限定权利边界而可以轻易地滥用公权力。     

不动产登记簿错误之类型与更正登记

不动产登记簿错误可以分为权利事项错误与非权利事项错误。权利事项错误意味着登记簿上对不动产物权的归属和内容的记载不正确,而非权利事项错误则是指那些不涉及物权归属和内容的登记簿错误。二者在是否会对物权构成妨害、是否导致善意取得以及更正登记的程序上完全不同。我国《物权法》第19条区分了这两类错误,并确立了不同的更正程序与要件。当不动产登记簿上存在权利事项错误时,应由利害关系人行使更正请求权请求登记簿记载的权利人同意更正。如果权利人拒绝的,更正请求权人应诉请法院或仲裁委员会解决该民事争议。原则上,只有法院、仲裁委员会的生效法律文书才属于证明登记确有错误的证据,登记机构才能据此进行更正登记。但是,对于非权利事项错误,权利人可以通过提供证据证明登记确有错误而申请更正登记,登记机构也可以依职权进行更正登记。     

我国房地产登记机构赔偿责任的法律思考

房地产登记机构的赔偿责任是我国当前不动产物权登记立法中的重大、疑难问题之一,理论上对此也多有纷争。从我国房地产登记的立法精神以及实践做法来看,登记机构的赔偿责任应当认定为以过错归责为原则的国家赔偿责任。在共同责任形态下,应当根据侵权责任法的原理科学分配登记机构的赔偿责任形态。同时,应当借鉴国外经验,适当限制房地产登记机构的赔偿范围,并建立以专项赔偿资金为主体、以追偿和罚款所得为补充的资金保障制度。     

物权法第28条中的“法律文书”的类别及其具体类型

物权法第28条规定:由人民法院、仲裁委员会的法律文书引发的物权变动,自法律文书生效时发生效力。这里的法律文书在类别上是形成性的。在现行法上,符合这个要求的法律文书主要有:人民法院或仲裁委员会的分割共有物的法律文书、撤销有关物权变动合同的法律文书、撤销诈害债权行为的法律文书以及撤销特定情形下集体经济组织、村民委员会或者其负责人、业主大会或者业主委员会的变动物权的决定所制作的法律文书和依照情势变更规则解除有关物权变动的合同的法律文书。人民法院、仲裁委员会就履行当事人之间订立的有关物权变动的合同、确认该合同无效或该合同的解除作出的法律文书都不是形成性的。