以公法之债解读我国社会保险税的建立——以纳税人财产权保护为视角

社会保险税不仅是税种法的重要组成,更是社会保障制度的核心环节,与一般的保险制度和税法制度都有着理论和实践上的差异。以公法之债为视角,解读社会保险制度和社会保险税的性质,比较社会连带互助与国家责任理论的逻辑体系,从而推求社会保险中个人责任与国家责任的划分原则,也即个人与国家债权债务关系之界定。同时结合我国社会保险资金制度的历史演变,反思社会保险制度改革的缺失。在比较社会保险筹资制度差异和若干理论阐释的基础上,对我国社会保险资金制度的改革提出建议。     

Surety Wives in the House of Lords: Time forSolicitors to `Get Real'?Royal Bank of Scotland plc v. Etridge (No. 2) [2001] 4 All E.R. 449

This note considers the recent House of Lordsdecision in Royal Bank of Scotland plc. v.Etridge (No. 2). It concerns the familiarscenario of a wife jointly mortgaging (orproviding a guarantee for a mortgage of) thefamily home in order to secure financialsupport for a business run by her husband. Ina landmark judgement, Lord Nicholls set out newand specific procedures to be followed bylenders and solicitors who are providingindependent advice, in order to counter anyargument by the wife that the charge should beset aside because her signature on the lender'scharge has been obtained by the undue influenceof her husband. This note considers the impactof the decision upon the parties involved insuch transactions. Special consideration isgiven to the surety wife and her chances ofdefending possession proceedings brought bylenders in the post Etridge era.     

商业银行中间业务收费问题思考

商业银行中间业务合理收费对于各个交易主体都是有利的。但无论是不收费,还是不合理收费,都对商业银行中间业务发展不利,也会对经济发展带来负面影响。所以,商业银行中间业务合理收费将是最佳选择。     

账户质押论纲

账户质押是担保人依据与债权人的约定,将自己在银行开立的某些或全部账户及账户中的资金以浮动担保的方式向债权人质押,在债务人不能按时履行债务时,债权人可以账户中的资金优先受偿,并可以接管使用此账户的一种担保方式。我国目前立法及司法均不认可这种担保方式,但金融实践中却频繁使用,立法的缺失造成了司法管辖权的不当旁落,严重影响了我国的投资环境,当事人也存在诸多实质性误解,增加了纠纷与诉讼。法律应当认可账户质押的权利质押性质,明确账户质押的成立、生效等基本问题,在立法条件成熟之前,可先以部门规章及判例对账户质押进行规范和引导。     

公正审判权的适用范围与我国刑事法律制度的完善

《公民权利和政治权利国际公约》第14条和第15条规定的公正审判权适用于判定刑事指控的案件中。刑事的含义决定着公正审判权适用的案件范围;指控的含义决定着公正审判权适用的时间范围。根据刑事的含义,在我国,除了《刑法》的规定之外,还有相当多的行政处罚属于刑事的范畴;根据指控的含义,在实施初查时便已经启动了指控。根据我国的实际情况,在批准《公民权利和政治权利国际公约》时,我国应当对严重行政处罚适用公正审判权提出保留;为了使犯罪嫌疑人在被指控时即受到公正审判权的保护,应当改革我国的初查和立案制度。     

Race,Plea, and Charge Reduction: An Assessment of Racial Disparities in the Plea Process

With the growing recognition of the salience of prosecutorial discretion, attention to biases in the earlier phases of case processing is increasing. Still, few studies have considered the influence of defendant race and race/sex within the plea process. The present study uses a sample of felony cases to assess the influence of race and race/sex on the mode of disposition, similarities and differences in the factors that predict the likelihood of a plea across race, and potential racial disparities in the plea value received pertaining to a charge reduction. The findings suggest that blacks, and black males in particular, are less likely to plea, and are expected to receive a lower value for their plea. Also, the factors that predict the likelihood of a plea are substantively different across race. Conditioning effects of race and sex are found in the likelihood of a plea and probabilities of a charge reduction.     

论我国矿业税费制度的改革

目前我国矿业税费制度存在的主要问题是矿业税费负担过重、税制复杂、部分税种的设置不符合矿业的特点,严重阻碍了我国矿业的可持续发展。文章通过介绍国外与矿业有关的专门税费制度,分析了我国矿业税费制度与国外的差距,在此基础上提出了相应的完善措施。     

卧底侦查相关法律问题探讨

卧底侦查是侦破有组织犯罪、团伙犯罪等案件的有效手段,但其衍生的相关法律问题很少有人关注。文章对卧底侦查的概念、法律基础、应注意的问题等进行了深入探讨,以期对实践有帮助。     

论气象预报不具有知识产权属性——气象部门利益膨胀有损公众利益

随着社会经济的发展,气象预报的市场价值越来越突出.中国气象局《气象预报发布与刊播管理办法》规定,气象预报属于气象科技成果,制作和发布单位对其享有所有权,并受有关法律、法规保护.但是,目前我国法律对于气象预报是否具有知识产权的法律属性并没有任何规定,气象预报的权利归属问题一直存在争议.在分析气象预报的性质的基础上,认为气象预报是一种公共信息,应当及时、广泛、深入、无偿地传播给大众.气象预报不属于包括气象部门在内的任何部门或个人私有,不具有知识产权和其他私权属性.为了保证气象预报的准确和安全,国家赋予了气象部门垄断发布气象预报的权利,但是没有赋予其垄断传播气象预报的权利.在气象预报的传播环节,无需气象部门的许可或者同意,任何客观且适当的传播行为均不构成对于气象部门的侵权,不应当受到气象部门的限制,特别是不应受到气象行政处罚.尽管《气象法》规定的有关媒体在传播过程中获取的收益应当提取一部分支持气象事业的发展,但气象预报付费与其是否具有知识产权的属性属于两个独立的截然不同的法律关系.主张气象预报的私权利是气象部门利益膨胀的体现.     

Charge reduction: An analysis of prosecutorial discretion in burglary and robbery cases

Although a substantial number of researchers have studied charge reductions taking place within the context of guilty plea negotiations, few have focused on estimating the determinants of charge reductions taking place at the initial screening decision. The prosecutor's decision to reduce original felony charges to a misdemeanor has serious social, legal, and economic consequences for the suspect. This paper presents a model of the variables affecting the likelihood of such a reduction in burglary and robbery offenses. Drawing from Littrell's principled charging perspective and earlier research on labeling, the analysis involves estimating logistic regression equations specifying both main and interaction effects of the suspect's gender and race and variables related to suspect character, case seriousness, and legal seriousness. Partial support is found for Littrell's perspective.