盐城中小汽车企业集群中的问题与对策

汽车及零部件产业是盐城市的重点支柱产业。中小汽车企业集群中的主要问题是:群体内企业合作不够,“产学研”合作机制不完善,群体内“核心企业”相对不强,企业经营者素质、人才结构难以满足发展需求。其主要对策是制定相关政策,制定发展规划,建立汽车工业园区。     

开展工资集体协商，促进劳动公平

一、职工工资现状据国家统计局的调查,2004年全国城镇职工(包括机关事业单位职工在内)年均收入是16024元,但全总对企业职工进行的调查却显示,同年企业职工的年均收入是10913元,仅为城镇职工年均收入的68%。全国总工会2005年对10省20市万名职工调查显示,2002~2004年企业职工工资     

The fascist who would be king: Count Geoffrey Potocki de Montalk

ABSTRACT

Macklin and Fowlie explore the political life of Count Potocki de Montalk, a poet, pagan and pretender to the Polish throne. Count Potocki is perhaps most famous as a minor cause célèbre among London’s literary intelligentsia after his imprisonment for obscene libel in 1932. Historians, when they consider him at all, often discount him, viewing him as little more than a colourful eccentric, a view reinforced by Stephanie de Montalk’s fascinating biography of the man, which appeared in 2001. Eccentric he most certainly was. However, as this article demonstrates, Potocki also played a key role as an enabler of fascist and extreme right-wing activism through the services he provided myriad groups as a printer of their literature, a career that spanned the interwar and post-war periods. The article examines how his preposterous pursuit of the Polish Crown, coupled with the innate elitism this engendered, led him to reject egalitarianism and democracy and embrace fascism. While the Spanish Civil War saw an outpouring of literature from his literary contemporaries in support of the Spanish Republic, Potocki responded by establishing The Right Review as a mouthpiece for his own personal mélange of monarchism and fascism. Utilizing newly released security service files combined with archival research in the newly deposited Searchlight archive at Northampton University, this article pays closer attention to the political side of Potocki’s activities than has hitherto been the case, particularly his wartime publishing activities. This includes his anti-Soviet pamphlet on the Katyn massacre, which caused great vexation in government circles for fear of the harm Potocki’s (correct) accusations might do to relations with Britain’s crucial wartime ally. The authors conclude with a detailed examination of the role Potocki played in post-war National Socialist networks, for both personal and political ends, not least of which was his continued efforts to further his claim to the Polish throne, which he never ceased to believe was his by divine right.     

论纳税人诚实推定权的入法途径

诚实推定权由纳税人财产权与人格尊严权衍生而来,在立法中加以确认有助于落实税收法定、践行量能课税和提高纳税人遵从度。诚实推定权借鉴了刑法上的无罪推定和民法上的善意推定,其基本内涵是税务机关认为纳税人有少缴税款嫌疑时,应由该机关承担举证责任,证明强度应达到优势证据标准。我国应在修改《税收征收管理法》时,明确表达纳税人享有诚实推定权,同时准确界分纳税人的协力义务和税务机关的举证责任,强调逃税行为必须具备主观故意的要件,合理限定税收检查权。诚实推定权入法将对税收征纳实践产生影响,提高现有“计税依据明显偏低”的认定标准,使纳税人的正当理由诉求更有可能被认可,对逃税行为的界定也将更为精确。     

论诉讼信托和讨债信托的效力——探讨《信托法》第11条第4项

我国《信托法》第11条第4项规定,专以诉讼或者讨债为目的设立的信托无效。然而,该条文是对日本《信托法》移植的结果,我国并没有禁止诉讼信托和讨债信托的理由。同时,该条文容易被规避且难以被认定,在司法实践中缺乏适用的空间。再者,该条文不仅与我国现行的诸多法律条文和制度产生冲突,而且与我国减少社会不良资产和增强我国公民法律意识、维权意识的目的相违背,故应当删除。事实上,诉讼信托和讨债信托不仅符合信托设立的要求,而且能使债权人、债务人受益,并起到减少讼累等有利效果,因此,应当承认诉讼信托和讨债信托在我国的合法地位。     

票据诈骗案件中证据的收集

票据诈骗犯罪所呈现出的高智能化、集团化、系列化的趋势,给侦查部门的取证工作带来了新的考验。文章在探讨票据诈骗罪证据体系构建的基础上,分析了票据诈骗案件证据的特点、收集难点及收集思路,并提出了收集的方法。     

应税事实依据经济实质认定之稽征规则——基于台湾地区“税捐稽征法”第12条之1的研究

台湾地区税捐稽征法第12条之1课税构成要件之认定及明订举证之责任,将税捐稽征中已实行多年的实质课税原则条文化。当避税安排的法律形式与其经济实质不相符时,稽征机关认定应税事实应以实质经济事实关系及其所生实质经济利益之归属与享有为依据。由量能课税原则导出的实质课税原则,重经济实质甚于法律形式,是实现税捐正义的实质性手段,并不违背税收法定原则。稽征机关实质课税的自由裁量权理应谦抑行使,其以税捐负担的公平分配为原则,以不损害纳税人的合法权益为底限。稽征机关依据经济实质认定应税事实,应依法承担举证责任,纳税人依法应尽协力义务,否则,稽征机关有权推定应税事实。大陆《税收征管法》亦应增订实质课税原则。     

Anti-Apartheid Solidarity Networks and the Production of Come Back,Africa

In 1957, American filmmaker Lionel Rogosin arrived in Cape Town, South Africa, determined to make a film about apartheid. “Anti-apartheid Solidarity Networks and the Production of Come Back, Africa” discusses the film’s historical and cultural significance, and— a topic which deserves more attention— the film’s production. The article examines the interconnected and international nature of early anti-apartheid activism. International movements against apartheid may have been relatively small between 1957 and up until March of 1960, but Come Back Africa’s production shows that anti-apartheid activists and artists were becoming increasingly connected in a transnational web spanning the Atlantic with hubs in South Africa, Europe, and the United States. In the case of Come Back, Africa, relationships forged between Rogosin, black South African artists-activists (such as Lewis Nkosi, William “Bloke” Modisane, and Miriam Makeba) and white liberal anti-apartheid activists (including Father Trevor Huddleston, Reverend Michael Scott, and Mary Benson) proved mutually beneficial.     

Ghosts in the Shell: On South Africa,the USA and Japan

This article surveys American literary responses to the rise of Japan as an economic power during the period from the late 1970s to the early 1990s, and examines how these responses were anticipated in the writings of the South African author Laurens van der Post. Paying particular attention to van der Post’s autobiography, Yet Being Someone Other (1982), I suggest that the author’s formative experiences aboard a Japanese trading vessel in 1926, coupled with South Africa’s close-knit trading relationship with Japan in the 1980s, enabled a perspective on Japan’s economic ascendancy that was markedly less reactionary than those in the USA. By emphasizing the historical contexts that held true at the time of publication, I situate Yet Being Someone Other in a framework that deliberately circumvents—without necessarily confronting—van der Post’s preferred version of his life story. Rather than “recovering” the author’s ‘place in the canon of South African literature, this article is intended to incorporate the author’s work into ongoing discussions of the representation of Japan and the Japanese in twentieth-century Anglophone writings.     

QQ盗号黑色产业链犯罪研究

我国已形成制造木马、传播木马、盗窃QQ账户信息、第三方平台销赃、洗钱等分工明确的网上黑色产业链。QQ盗号黑色产业链犯罪侵犯QQ用户的个人信息、虚拟财产和现实财产,严重危害了我国网络环境的健康运行。对QQ盗号黑色产业链犯罪的认定及应对是目前亟待解决的问题。