《刑法修正案(七)》对偷税犯罪影响之探析

《刑法修正案(七)》对现行刑法第二百零一条关于偷税犯罪的规定作了重大改动,给目前公安机关、检察机关、人民法院以及税务机关对具体案件的操作带来了重大的影响,如罪名问题、豁免条款问题等。     

“先知”之惑——犯罪预测局限性研究

犯罪规律的复杂性,犯罪预测主客体间的博弈,犯罪现象的不确定性以及"测不准",导致了犯罪预测的一系列局限。基于犯罪预测的"社会反应",是一种博弈甚或试错的过程。无论是针对犯罪现象的整体预测,还是针对犯罪行为的个体预测,对预测结果的利用都需充分考虑预测误差乃至预测失误的可能。任何依据犯罪预测结果的社会反应,都应是可调整、可修正和可补救的,且不得以侵害社会,尤其是个人的正当权利为代价。即便犯罪预测能够做到准确无误,先发制人式的"预先处罚"也当严格禁止。     

新中国农村土地制度变迁的民法学分析

新中国发生了五次各异的农村土地制度变迁。从民法学的角度分析,变迁中既有农地所有权与农地使用权的合一,又有农地所有权与农地使用权的分离;既有债权法意义上的经营使用权,又有物权法意义上的经营使用权;既有权能充分的所有权,又有权能残缺的所有权。应坚持农村集体土地所有权,完善土地物权流转方式。     

Conciliatory whiteness: white farmers’ accommodations and responses to land reform in Matabeleland South,Zimbabwe

ABSTRACT

This article seeks to contribute to growing academic literature on land reform and whiteness in Zimbabwe, where there have been calls for nuance in the analysis of agrarian change. The research which underpins it explores differentiated responses to land reform on the part of a sample of white farmers (as well as A1 and A2 beneficiaries), in the environs of Matobo district, Matabeleland South, Zimbabwe. It characterises a range of responses on the part of white farmers – dropping out, pushing back, accommodating and adapting – and charts the various outcomes of these strategies. I further utilise the concept of subjectivity to reflect on these diverse responses and to disaggregate essentialised or homogenised understandings of whiteness. The article focuses on the small number of white farmers who retain a connection to the land and agrarian production in the study area and argues they embody aspects of a particular subjectivity. This conciliatory subjectivity is characterised by openness to reconciliation, rapprochement and partnership-making. Specifically, it is located along the following lines: (1) in contrast to the perceived ‘islands of privilege’ of some of their peers; (2) within a challenging context where they no longer occupy a hegemonic position; (3) wherein they are inclined or required to (re)form collaborations and alliances in the new dispensation; and (4) the subjectivity of these farmers could be said to be pre-occupied less with issues of identity and belonging, than with surviving and ‘becoming’ amidst the multi-faceted challenges of contemporary Zimbabwean rural agricultural endeavours and socio-political life.     

“文化围城”及其超越

在东西方文化的碰撞之间存在着一种非常普遍的文化隔障或壁垒,并由此引出一些文化误解与冲突,可以把这种现象叫做"围城"现象.从哲学上来讲,对文化围城问题可以从文化本体论、价值论、认识论等角度来进行探索.如果说现代化也是一种文化现象,则在现代化问题上也存在着一种非常深刻的"围城"问题."文化围城"今天具体表现在对于现代化、资本主义和社会主义的一些思想误区,我们应当走出"围城",从而为人类文化的未来发展做出我们的独特贡献.     

论政府支出规则

政府的“生产”和“供给”有不同于企业生产和供给的行为特征。政府支出要注意公共产品价格与价值、价值与使用价值的动态对立统一关系,这是社会主义市场经济对政府支出行为的内在要求。     

Gender and Homosexuality as a Major Cultural Cleavage

In post‐modern society cultural cleavages are becoming at least as relevant as socio‐economic ones. They can only be properly researched by the survey method, which opens up a whole new area for both micro and macroanalysis. So, first, we pinpoint some of the main problems of research into value orientations. Second, we suggest a new analysis of attitudes towards gender and homosexuality, employing both micro and macro data. One key finding here is that attitudes towards gender and homosexuality are linked at the micro level, which explains some of the saliency of gender and homosexuality as a new emerging cleavage in advanced societies. At the macro level, the main finding is that attitudes towards gender and homosexuality are strongly embedded in cultural or civilisational differences among countries. The evidence suggests therefore that these attitudes do constitute a new cleavage in advanced societies.     

生产要素价值论与中国税制改革方向

在简要说明生产要素价值论及其分配法则的基础上,提出了一种新型的治税模式和治税理念。其中,新型的治税模式阐明了一国税收的理论征收上限以及各税收形式的价值来源,从而在理论上廓清了原有的一些错误认识。在新型的治税模式基础上又提出了能指引税制改革方向的三大新型治税理念。结合中国现实国情,提出了中国下一步税制改革应有的方向。     

非公经济组织中共青团的价值定位

改革开放以来,我国的非公有制经济有了快速的发展。共青团组织要根据非公经济组织的类型、规 模、性质,灵活地采用建团模式;要以提高企业经济效益为中心开展活动,创效育人;要关心非公经济组织青年员工 的需求,维护他们的合法权益。只有这样,团组织才能在非公经济组织中确立自身的价值和地位。     

我国税收秩序中的问题与对策

税收秩序是实现财税制度目的、宗旨和功能的前提,也是一个国家的经济、政治和社会 秩序的有机组成部分。本文立足于当前我国税收秩序的实际,分析了税收秩序中的问题及其根源,进而 提出了促进税收秩序根本好转,实行标本兼治、综合治理的政策思路。