Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

论集中统一行动举措在公安实践中的运用

各地公安机关积极运用集中统一行动举措,解决了不少治安突出问题和公安业务工作问题,但在工作中也出现了滥用集中统一行动举措的现象,给公安工作带来了不少负面影响。因此,我们既要积极运用集中统一行动举措,又要正确和慎重使用集中统一行动举措;对于出现的问题要高度重视,着力改进,以便更好地运用集中统一行动去做好公安工作。     

关于提高教代会提案质量的思考

质量是提案工作的生命,是做好提案工作的前提。提高教代会提案质量方法很多,主要从提高代表素质、深入调查研究、选准题目、严把立案审查关等多方面下功夫     

Surviving Maurras: Jacques Maritain's Jewish Question

ABSTRACT

Crane's essay begins to engage the complex, polyvalent nature of the so-called Jewish Question in the early twentieth century by following closely the evolving ideas of a French intellectual who eventually emerged from his association with figures such as Action Française leader Charles Maurras to offer a sustained and vehement rejection of antisemitism, a rejection itself almost unheard of in respectable circles. The philosopher Jacques Maritain (1882–1973) has been identified as an extraordinarily philosemitic member of the Catholic intelligentsia in interwar France. Having broken with the anti-democratic and antisemitic Maurras in 1927, by the late 1930s Maritain established an international reputation as an outspoken anti-fascist and opponent of antisemitism. In response to the intensification of anti-Jewish prejudice in interwar Europe, he strove to advance a metahistorical understanding of what might be called the Sacred Jew in an era in which the racially hygienic construct of the Dirty Jew threatened to prevail in contexts ranging from the gutter to the drawing room to the classroom. But Maritain's recasting of the timely Jewish Question as the timeless Mystery of Israel amounted to just as much of an expression of the political-cultural anxieties of the interwar period as its racist and ever more eliminationist counterpart, articulated as the so-called Jewish Problem. Both removed the Jewish object of the question from the perspective of visible mundane reality and uncovered—or recovered—hidden apocalyptic secrets. Maritain's vision of Jewish identity in the modern world, as it developed in the 1920s and 1930s, thus proved inseparable from his negotiation of the personal and public crises of his time.     

简易判决的本土化探索——简易程序改革的另一种进路研究

在诉讼案件与日俱增而司法资源有限的国情下,传统的诉讼模式已无法完全满足繁简案件分流审理的需求,简易程序不简易的现实制约着当事人和法院简便快速处理简单案件的迫切要求。基层法院审判实践中存在事实无争议的案件,增设简易判决改变传统的审理方式,把这部分事实无争议案件过滤于庭审之外,进一步细化简单案件的程序再分流,可为简易程序改革提供一种全新的进路和方向。     

吸毒成瘾认定标准基本架构——兼评《吸毒成瘾认定办法》

与国际医学界对吸毒成瘾持＂病态说＂的观点不同,在我国怎样看待吸毒成瘾一直是个敏感而重要的的话题。1998公复[3号]文对吸毒成瘾采＂行为说＂,规定只要有证据证明有吸毒行为就可认定吸毒成瘾。随着＂采取各种措施帮助吸毒人员戒除毒瘾,教育和挽救吸毒人员＂的戒毒方针在禁毒法中的确立,《吸毒成瘾认定办法》也从医学角度对吸毒成瘾进行了重新审视,实现了对吸毒成瘾＂病态说＂的回归。     

穿越公私法分界线:自然资源国家所有权委托行使模式

基于我国自然资源自身的特点和自然资源国家所有权行使的实际情况,统一代表行使+委托行使模式成为重构自然资源国家所有权行使模式的现实选择,大体呈现出代表行使—统一代表行使—委托行使的层级结构。委托行使模式作为代表行使特别是国务院统一代表行使的具体实现方式,以集中统一行使为前提,以将国家所有权界定为私法所有权和实现国家所有权行使与监管权行使的真正分离为基础,横跨公私法两个疆域。委托行使在法律上的实现不仅要求国家所有权穿越公私法的分界线到达私法所有权的彼岸,而且需要使委托关系超越公私法律关系,成为一种新型法律关系。委托行使模式目前可通过委托协议来建立,将来应当通过自然资源特别法完成相应法律构建。     

问题与误读:刑事缺席审判制度质疑

当出现涉案人、犯罪嫌疑人、被告人死亡、逃跑或者丧失诉讼行为能力等情形时,案件将处于不立案、诉讼中止或者终止的状态。在这些诉讼状态下,如何处理涉案的非法财产,是一个亟待解决的问题。在我国签署《联合国反腐败公约》的背景下,构建刑事缺席审判制度似乎成了一个没有争议的选择。然而,该制度在理论上有其不可克服的缺陷,只有适当将物的处理与人的处理相分离,完善我国的刑事没收程序,才是当前解决相关问题的有效途径。     

有组织的合作行动何以可能? ——上海梅村党建激活社区治理实践的案例研究

【问题】社区治理日益成为国家治理和社会治理的关键场域,然而真正实现社区有效治理的情形并不多见。纵观上海梅村30年治理变迁,其从效果不彰转向治理成功,论文将这种转变视作有组织的合作行动所致,进而探究社区治理中有组织的合作行动何以可能、如何可能。【方法】通过5年非连续时间对梅村治理实践及变迁进行的长时段观察,以及对各类人员进行深度访谈,借助个案研究法对梅村治理变迁的内在机制进行了多维度分析。【发现】上海梅村治理的转型体现出政党激活社会、社会助推治理效能的双向运作机理,促进了社区从治理失败到治理成功的转变。一方面,社区党组织通过规则制定和组织观念塑造,以再组织化机制将原先隐蔽的社会力量激活;另一方面,社区居民借助党组织搭建的项目化平台,以自组织化机制参与到社区公共事务治理之中,提升了党建引领社区治理的效能。【贡献】论文批判性地反思了集体行动的经典理论命题,结合特定社区治理情境提出了“政党激活社会”的本土解释框架;从再组织化和自组织化两个方面阐释了党建引领社区治理的有效运作机制,对目前意义宽泛的党建引领机制进行了学理建构,为党建引领社区治理的制度优势转化为实践效能提供了创新视角。     

公共生活中的＂代表＂：角色与行动

在以代议制为基础的现代国家中,作为名词的"代表"(角色)怎样产生,在技术上的难题大体解决;但作为动词的"代表"(行动)怎样运作,则存在重大分歧。无论是站在民粹立场,主张强制委托,还是站在精英立场,主张代表独立,都无法克服"代表"观念的内在紧张。事实上,代表与被代表者的拔河贯穿了整个代表关系,承认他们的不一致,努力重构二者之间的平衡,既防范代表的滥权(过热),又避免代表的无为(过冷),或许才是破解悖论的现实出路。