税收刑法的司法适用及立法评析

偷税罪成立条件的数额加比例规定方式,根据举轻以明重原则,不会导致处罚上的空隙。除偷税罪明文规定的数额应累计计算外。其他税收犯罪的数额通常不应累计计算,尤其应严禁通过累计计算数额对行为人适用死刑。对虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪适用死刑的条件中给国家造成的税收损失,不是指所虚开的发票票面上直接反映的税额,而是他人用之抵扣税款后给国家造成的实实在在的税收损失。盗窃、骗取增值税发票的行为本身,不能构成盗窃罪、诈骗罪。     

罚金刑制度论

罚金刑作为一个古老的刑种,在不同历史时期,不同国家中,无论在刑罚结构中的位置,还是在刑罚制度设计上都有所区别。现代社会的发展及其趋势,使罚金刑越来越受到青睐,西方国家已经进入以自由刑和罚金刑为中心的时代,而我国由于各种因素,仍然是以死刑和自由刑为中心的刑罚结构。罚金刑应当有广阔的地位提升空间,也应有更为科学、细致的制度设计期待。     

论刑法上的"从重处罚"

从重处罚必须具有从重处罚的情节.从重处罚情节包括犯罪情节与非犯罪情节.将非犯罪情节作为从重处罚的根据是法律明文规定的.非犯罪情节中,只有法定从重处罚情节、不存在酌定从重处罚情节.对"坦白从宽,抗拒从严"的刑事政策,应有一个法治时代的新认识;"抗拒从严"不能简单地理解为抗拒从重.<刑法>对首要分子、主犯的处罚仍然体现了"从重处罚"的精神,但与1979年<刑法>相比较,表现为一种"隐性从重".     

Are self-identified Christian fundamentalists really more supportive of capital punishment? Exploring the relationship between fundamentalism and death penalty attitudes

Christian fundamentalism has often been linked to death penalty support, despite mixed results across more than a decade of empirical studies. More recently, a line of research has emerged that has called for a reconceptualization of fundamentalism as harsh and rigid, instead of being more a multifaceted concept. In the spirit of this call, we investigated the relative importance of Christian fundamentalism on death penalty attitudes when compared with non-religious social attitudes. Using 1,560 respondents from the 2008 General Social Survey data, we found self-identified Christian fundamentalism, though not biblical literalism or religious denomination, remained a significant predictor of death penalty attitudes when attitudes toward LGBT marriage equality were included in the model. Unexpectedly, white women who endorsed LGBT marriage equality were also more likely to support the death penalty. Based on our findings, we discuss implications and areas for future research.     

地方补充性立法与行政处罚设定权的配置

新修改的我国《行政处罚法》第12条第3款首次明确肯定了地方补充性立法的法律地位,标志着国家立法机关对待行政处罚领域地方补充性立法态度的正式转变。我国《行政处罚法》的这一规定,在规范层面完善了行政处罚领域中央立法与地方立法关系的结构;在功能层面扩大了地方立法权限,提升了国家治理能力。在肯定其积极意义的同时,也应当认真对待地方补充性立法所面临的合法性困境。这一困境在诸多现实情形中有着鲜明体现,需要进行细致梳理和分析。“领域说”“事项说”“行为说”试图廓清“作出行政处罚规定”的规范含义,进而纾解这一困境,但由于它们都持有形式化的标准,只能在一定程度上起到明确地方立法权限的作用,实际效果有限。明确地方补充性立法的权力边界,应当构建一种形式标准和实质标准相统一的合法性判断标准。     

论量刑情节的适用和基准刑的确定

中段论假定,均质化的、排除任何情节的"裸"的犯罪行为类型,其客观的法益侵害还是主观的人身危险都是中间程度的,但是这一假设不能成立。因此,基准刑应当针对具体罪行分别确定,而不能按照法定刑的中点抽象地、简单地确定。而适用量刑情节时,基准刑应当为起点刑,在从重从轻情节竞合情形,在量化的前提下,可以通过加减方式量刑,但是在适用减轻情节时,必须把握减轻处罚优先原则。     

Medical negligence in drug associated deaths

According to epidemiological studies adverse drug events are one of the most frequently encountered complications during medical treatment, a leading cause of hospitalisation and frequent cause of death. However, medical malpractice claims due to medication errors seem to be relatively rare. Based on a retrospective multicentre study on medical malpractice cases with lethal outcome (n = 4450), drug related cases (n = 575) were further evaluated. In 50% of cases a causal connection between drug therapy and death could be ruled out already after autopsy. In 232 cases a causal connection between drug therapy and death could be approved (drug allergies, relative overdose, wrong application, mix-up of drugs and sepsis after injection abscess). However, within the legal context only in 70 cases a medication error was approved which was in 42 cases causal for death, in 28 not. Administration of contraindicated drugs, incorrect application and relative overdose in renal insufficiency are the prevalent mistakes. Concerning the frequency of ADE in epidemiological studies medication errors are underreported in all data sources on medical malpractice; this seems to be due to the fact that even doctors and attending physicians rarely recognize an ADE; furthermore approving the connection between drug effect and death is extremely difficult for the expert witness.     

The Phenomenon of Death

Daniel Callahan’s essay raises big and important questions about how the biotechnological project to extend life and defeat aging may bring many undesirable consequences. At worst, it will usher in a new age of extended debility, with able minds trapped for decades in enfeebled bodies or able bodies lingering for decades with enfeebled minds. At best, our future success at extending vigorous life will create serious disruptions of the social order. But the essay fails to illuminate, more fully, the nature of death as a human problem, or to establish the basis for setting limits on the worst excesses of the bio-immortality project.

浅谈死刑核准权收归最高人民法院后的程序完善问题

死刑核准权已经收归了最高人民法院,这种经历了辩证否定的权力回归是法治的胜利。但是随着相关司法解释的出台与施行,最高人民法院复核死刑的程序还存在一些纰漏和不足,如审理方式问题、对被告人进行讯问的问题、人民检察院及被害人是否应当参与的问题、辩护权问题、证明标准问题等仍然需要进一步地探讨和完善。     

认罪认罚从宽制度中的协议破裂与程序反转研究

认罪认罚从宽制度的一个显著特征是存在一纸认罪认罚具结书。在法律属性上,该具结书不宜简单理解为保证书或者证明材料,应当视为一种刑事协议。它有破裂的多种可能性:被追诉人的反悔、检察官的变更起诉或者法官的不予采纳。协议破裂是认罪认罚从宽制度中典型的"肥尾风险",发生概率很小但影响很大,处理不当将会引发难以估量的反噬风险。未来的制度完善,应以司法公正、司法公信力与正当预期利益的平衡为原则,构建协议破裂与程序反转的正当规则。被追诉人的反悔权应当有所限制,分为正当反悔与不正当反悔,并适用不同的反转程序;检察官应遵循禁止违反承诺原则;法官不采纳具结书应遵循"事先告知、听取意见与可撤回"的正当程序。唯此,认罪认罚从宽制度才不至于让被追诉人误读为获取有罪供述、打击犯罪的一种精巧安排,该制度才能走得更远。