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。     

中国共产党的伟大理论贡献

百年来,中国共产党坚持马克思主义与中国实际相结合,领导人民取得了革命、建设和改革开放的伟大成就,同时坚持理论创新,为马克思列宁主义的丰富与发展做出了卓越的理论贡献。新民主主义革命和社会主义建设的理论贡献包括:农村包围城市、武装夺取政权理论;新民主主义革命理论;丰富和发展了党的建设理论与统一战线理论;社会主义国家根本制度理论;对中国社会主义建设道路的探索。改革开放大政方针和中国特色社会主义的理论贡献包括:社会主义初级阶段理论;社会主义本质和改革开放动力理论;社会主义初级阶段基本经济制度理论;社会主义市场经济体制理论;政治体制改革和社会主义民主建设理论;“三个代表”重要思想;科学发展观和对外开放理论。新时代中国特色社会主义思想的理论贡献包括:中国特色社会主义建设基本方略;社会主义新发展阶段理论;丰富和发展了加强党的领导理论;强化以人民为中心的理念;我国社会主要矛盾变化理论;推进国家治理体系和治理能力现代化理论;总体国家安全观理论;构建人类命运共同体理论。     

百年以来中国共产党推进国家现代化的历史演进——基于概念史研究的论析

推进国家现代化是百年以来中国共产党孜孜以求的奋斗目标。为应对资本主义现代化的冲击,中国共产党在长期的革命斗争中逐渐明晰:现代化之于中国的首要意义在于改变落后挨打的命运,赢得国家独立,迎接现代化成为先进政党改变落后国家状态的战略选择。新中国成立后,中国共产党最初将现代化定义为工业化,将其作为摆脱贫穷落后面貌的根本途径,并在探索中逐步明确和丰富了“社会主义现代化”的发展目标与基本内涵,开启了追赶世界现代化的征程。党的十八大以来,中国共产党人愈加自信,“社会主义现代化”就是要实现中华民族的伟大复兴和人民对美好生活的向往,而中国式现代化道路也是可以引领世界现代化前进方向的中国智慧。     

生态权不应当进入法律的界域

生态只能是一种自然权利或道德权利 ,不应当进入法律的界域。这是因为 :权利主体只能是人 ,并且只有人主张和实现权利 ,而且法律关系的性质是人与人之间的社会关系。     

浅谈计算机犯罪现场勘查

计算机犯罪是利用高科技手段进行犯罪。作为一种新型犯罪 ,其犯罪现场是不可见的 ,具有潜在性、后发性的特点。要做好此类犯罪的现场勘查 ,必须充分掌握其现场的保护方法、勘查方法、证据的收集等。     

Ephemeral ‘communities’: spatiality and politics in rangeland interventions in Mongolia

In recent years, the number of community-based natural resource management projects for rangeland conservation and development has grown rapidly in Mongolia. Such projects seek to develop social capital through the formation of herder groups and pasture user groups, in order to enable the coordination of complex, collective tasks needed for sustainability. Through analysis of social networks, interviews and ethnographic data from two places where such projects have been implemented, Bayanjargalan, Dundgovi, and Tariat, Arkhangai, the paper demonstrates that the spatiality of pastoral social relations is much more extensive than assumed by these projects. Furthermore, rather than being neutral technical interventions, such projects are embedded in and proliferate politics. They often bolster the informal power of wealthy herders who gain more access to pasture, while at the same time leading to tensions between different levels of government and becoming objects of struggle between Mongolia’s two dominant political parties. For all of these reasons, these efforts have tended not to build trust, and the ‘communities’ they create, in the form of herder groups and pasture user groups, have tended to be ephemeral.     

“两个普遍”要求乡镇（街道）工会建设新突破

当前,乡镇(街道)工会已成为工会组织体系中承上启下的重要环节,加强乡镇(街道)工会建设,落实"组织起来、切实维权"工作方针,亟待解决"有人干事"和"有钱办事"等问题,按照工会规范化建设要求,明确乡镇(街道)总工会法律地位,增强基层工会活力,确保依法推动企业普遍建立工会组织,依法推动企业普遍开展工资集体协商,即"两个普遍"工作目标的实现。     

论中国共产党、社会主义国家与中国工会

在构建社会主义和谐社会的历史进程中,党、国家与工会三者有着共同的发展主题、发展主体、发展动力、发展战略、发展目标和发展道路。从党、国家与工会关系的实质中,明确工会发展的定位;从党、国家发展的道路中,明确工会发展道路的必然;从党、国家发展的经验上,寻求启迪,拓展思路。接受理论指导,获取经验支持,掌握科学方法,为中国特色社会主义工会发展道路的深化研究夯实基础。     

Evaluating the cross-national comparability of survey measures of political interest using anchoring vignettes

Making cross-groups comparisons by using survey instruments has raised substantial scholarly concerns due to the potential risk of incomparability resulting from differential item functioning (DIF). However, not every survey item necessarily suffers from DIF. In this paper, we argue that, unlike many other survey items (e.g., political efficacy), the usual question used to measure political interest is likely to be largely immune to DIF. Our theoretical argument centers on the relative specificity of the item and a corresponding cultural homogeneity (at least in advanced democracies) in what it means to be politically interested or not. Utilizing the anchoring vignettes technique (King et al., 2004; King and Wand, 2007) in our original surveys in the UK, France, and the Netherlands, we demonstrate the size of DIF is small for the standard political interest question.     

Multinational-firm responses to an Asian-crisis comeback: evidence from European transnationals

Abstract

Despite many predictions to the contrary, the Republic of Korea (ROK) is currently one of the countries with most pro-American attitudes. We investigate what is behind the extraordinary resilience in US popular standing in an allegedly least likely setting. Using survey data from 2002 and 2007 and a novel methodology, Classification and Regression Tree models, we test whether US standing is: (1) a matter of interests, i.e. a reward that the USA receives because it either provides security or international public goods; or (2) whether it is a matter of image, i.e. the recognition that the USA is a role model to emulate. We find that across a large number of predictors, the Korean public mostly liked the USA because they liked American ways of doing business, which gives support to the image hypothesis. Security interests played a secondary role in shaping US standing, while the provision of international public goods had no impact in the popular assessment of the USA in the ROK.