对法的发展阶段的哲学思考

本文以哲学的否定之否定规律作为方法论 ,对法的发展过程进行再思考 ,认为法应该经历以下三个发展阶段 :习惯法阶段 (肯定 )———国家法阶段 (否定 )———世界法阶段 (否定之否定 )。     

马克思利润平均化理论与我国经济结构调整

马克思的利润平均化理论揭示的资本、劳动力等生产要素在不同产业或部门之间流动和重组的规律,对于认识当前我国的经济结构调整和产业重组有重要启示.我国当前正处在经济转轨时期,推动结构调整和产业重组的首要任务是培育和催化资本流动和重组的必要条件,突破制约经济结构调整和产业重组的体制性障碍.     

论国家级考试舞弊行为的刑法规制

根据我国现行刑法的规定,对在国家级考试中实施舞弊行为情节严重的,可处以非法获取国家秘密罪或招收学生徇私舞弊罪等罪名。但对于为舞弊者提供协助行为情节严重的,现行刑法却无力惩处,并且对教师帮助学生实施舞弊行为适用招收学生徇私舞弊罪处罚也有违罪刑法定原则。为弥补刑事法律在规制国家级考试舞弊行为上的不足,必须在刑法中增设＂协助国家级考试舞弊罪＂,以有效地遏制考试舞弊盛行之风。     

预约定价法律制度研究

中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过了《中华人民共和国企业所得税法》（以下简称《企业所得税法》）。《企业所得税法》引入了预约定价安排,国家税务总局于2009年1月8日制定了《特别纳税调整实施办法（试行）》（国税发〔2009〕2号,以下简称《办法》）。其中,《办法》就预约定价作了专章规定。《企业所得税法》、《办法》虽然就预约定价作了规定,但仍然存在不少问题。鉴此,有必要从预约定价的概念、性质和作用入手,分析我国推行预约定价的必要性和可行性,从而完善我国的预约定价制度。     

Bagehot Smiling: Gordon Brown's ‘New Constitution’ and the Revolution that Did Not Happen

The MPs expenses scandal that erupted in May 2009 has certainly rekindled interest in the next stage of constitutional reform and democratic renewal in Britain. This article examines how Gordon Brown's tenure as Prime Minister has differed from Tony Blair's in relation to the ‘new politics’ narrative. It argues that despite his long‐term personal commitment to major constitutional reforms, the role of crises in recalibrating the political opportunity structure and the manner in which electoral incentives can alter elite attitudes to institutional change that Brown's tenure can be characterised by optimism followed by timidity. Gordon Brown may have flown a few kites in relation to a written constitution, electoral reform, English devolution and the future of the House of Lords but he has left things far too late for a ‘constitutional moment’. Brown may have the political inclination but he lacks the capacity to deliver far‐reaching reform; Cameron is likely to have the capacity but not the inclination.     

地方“土地财政”之合宪性控制

地方"土地财政"的宪法基础,不仅在于"租税并存的财政分权体制",更在于宪法文本所确立的"赶超型战略"。其不仅促进了社会经济高速增长等宪法上"国家目标规定"之实现,亦在实质上侵害到公民的"自由权"、"生存权"等基本权利,其间已经隐含了宪法规范的效力冲突。为此,我国需依循"人权保障"的宪法理念,在整个财税法制领域贯之以"量能课税(费)"、"生存照顾"等法治原则,建立规范化的财政转移支付制度,并推进法治化的财政支出制度改革,以消减地方"土地财政"的扩张冲动,遏制其负面效应之滋生。     

Overview of: “Crime Place and Pollution: Expanding Crime Reduction Options Through a Regulatory Approach”

Research Summary Crime reduction policy has focused almost exclusively on offenders. Recent studies and evaluations show that expanding our policy portfolio to include places may be highly productive. We show that there is considerable research showing that crime is concentrated at a relatively few locations, that high-crime places are stable, that changing places can reduce crime, that displacement is not only far from inevitable but also less likely than the diffusion of crime prevention benefits, and that owners of high-crime places can be held accountable for the criminogenic conditions of their locations. We link these findings to environmental policy, where environmental scientists, economists, and regulators have developed a broad set of regulatory options. The core of this article describes a portfolio of environmental policy instruments directly applicable to crime places. We also discuss major decisions local governments will need to make to implement various forms of regulation, and we list challenges that governments must anticipate in planning for such implementation. We argue that a regulatory approach to crime places has the potential to lower the cost to taxpayers of reducing crime by shifting costs from governments to the relatively few place owners whose actions create crime-facilitating conditions. Policy Implications Taking a regulatory approach to crime places substantially expands the crime policy options under consideration. Regulatory options may increase local governments’ effectiveness at reducing crime while reducing governments’ costs. This is because regulatory approaches have the potential to shift some portion of the financial burden for crime fighting to owners of criminogenic locations. Policy makers can select between means-based anticrime regulations that focus on how place owners manage their locations and ends-based regulations that focus on the number of crimes allowed at places. Both of these approaches contain several alternative regulatory instruments, each with its own set of advantages and disadvantages. Experimenting with various regulatory instruments could lead to the development of a range of new crime reduction policies. In addition, a regulatory approach has implications for the funding of policy research. Means-based regulatory instruments require governments to develop evidence that the means they regulate have the desired impact on crime. Ends-based regulatory instruments shift this burden to the regulated places.     

现代行政法学的建构与政府规制研究的兴起

早期行政法学普遍经历了从行政科学到法律科学的转向,而现代行政法学则从以司法审查为中心转向以行政过程为中心。发韧于20世纪六七十年代的政府规制理论为现代行政法学提供了一个强有力的分析工具,有助于革新传统行政法的概念架构和学理体系,建立起对真实世界行政过程有解释力的现代行政法学体系。     

民事诉讼当事人的不诚信行为及其法律规制

民事诉讼当事人不诚信行为之危害性不可小觑，法律规制措施不健全是该类行为屡禁不绝的重要原因，文章根据几种典型不诚信行为之特点，有针对性地提出了相应的规制措施。     

经济法对宏观调控权的规制——以房地产市场、证券市场调控为例

经济法是国家调节社会经济之法。宏观调控是国家调节三方式之一,宏观调控应以市场调节为基础,需要处理好国家与市场之间的关系,调控措施应当科学、合理。需要依法调控,用法律控制权力,防止滥用宏观调控权损害民众利益。宏观调控包括控制与引导、宏观与微观管理相结合,不能片面理解为"控制"、从紧,也不能把各种行政干预措施都当成宏观调控,借宏观调控之名行行政命令计划管理之实。