某体如何介入刑事侦查

以报纸、杂志、布告、广播、电视、网络、手机短信等为传播手段的媒体已经融入现代社会生活的方方面面。新形势下,刑事侦查部门有可能也有必要运用媒体的宣传教育、信息传播、舆论监督功能开辟一种打击犯罪的新途径。     

浅析当代大学生犯罪特点、原因及控制对策

大学生是一个特殊的群体,这里不乏精英和骄子,他们代表着祖国的未来和希望,可是不经意的疏忽却使一些人触犯法律,身陷囹圄,不仅使父母、师长蒙羞,还断送了自己的前程.大学生犯罪的现象日益严重.给社会造成了重大损失,已成为不容忽视的法律问题、教育问题和社会问题,这些现象的出现决非偶然,研究当代大学生犯罪的特点、成因及如何预防减少大学生犯罪,已成为社会急需解决的重要问题.     

宽严相济刑事政策在检察工作中的运用

宽严相济刑事政策的精髓肇始于古代刑法思想,新时代赋予了这一刑事政策跨时代的含义.检察机关要从构建和谐社会的内在要求出发,深刻领会宽严相济刑事政策的精神实质,并充分运用这一刑事政策指导检察工作.从现实和构想的角度出发,重点对检察机关在逮捕、审查起诉、起诉以及刑罚执行等阶段应如何运用宽严相济刑事政策作了探讨.检察机关务必运用好这一政策,该宽则宽,当严则严,运用有限的司法资源维护无限的公平正义.     

网络犯罪的原因及对策

人类已进入信息社会,在信息技术、信息产业突飞猛进的同时,网络空间的计算机犯罪案件每年以几倍或几十倍速度增加,造成的损害远大于现实空间的犯罪。因此,防止网络犯罪显得十分重要。     

平台视角中的社会信用治理及其法律规制

在大数据时代,无论是企业还是政府都逐渐走向平台化。依托于数字技术的发展,以声誉为核心的信用治理在平台治理中发挥了重要作用。对于商业平台而言,信用治理可以高效地管理平台上的生产和交易行为,减少国家权力的介入;对于政府平台而言,信用治理不仅可以减少执法成本,还可以促进国家内部权力的整合,并促使国家权力进一步向社会领域延伸。但是,由于缺乏有效规制,信用治理在商业领域存在着评价黑箱化、商业化和垄断化的公平性问题。在公共管理领域,信用治理在信用信息平台建设、政府内部权力整合、数据收集和使用等方面都面临着挑战。对此,法律规制应该以整体制度设计、市场结构调整和优化规制手段为导向,并从限制信用评价的适用范围、引入多元治理模式和培育国家数据能力等方面实现对信用治理的具体规制。     

When the Belt and Road Initiative Meets BEPS: Reforming China's Foreign Tax Credit Rules in the New Era

Today, international taxation is at an inflection point. The implementation of action plan on base erosion and profit shifting (BEPS) and enforcement of the Belt and Road Initiative are reshaping taxation rules and principles. As a crucial aspect of outbound taxation, foreign tax credit is expected to embrace the normative objectives of the new era, which emphasize the importance of subjecting all trans-border business activities to equitable, efficient, and coordinated taxation. Currently, China’s foreign tax credit prescribes in an incompatible pattern; it lacks clear legislative intent, despite marking specific rules with archaic unilateral characters. To reform this regime, legislative principle should reflect the latest consensus on the economic activities’ nexus and ensure that the income derived from trans-border transactions falls under a minimum tax. Regarding specific rules, it is strongly suggested that active and passive incomes be distinguished and the equity holding threshold of obtaining indirect credit be lowered. China’s foreign tax credit reform should take an inclusive perspective, actively participating in the cooperation between countries.     

‘Gross inefficiency and criminal negligence’: the Services Reconnaissance Department in Timor in 1943–45 and the Darwin war crimes trials in 1946

The post-World War II Australian military war crimes trials of Japanese from 1945–51 have been criticised for using a rule of evidence considerably relaxed from the ordinary requirements of a criminal trial, one that did not require witnesses to give evidence in person. Circumstantial evidence suggests that, in relation to a trial held in Darwin in March 1946 for war crimes committed in Timor, the secretive Special Operations Australia, otherwise known as the Services Reconnaissance Department (SRD), took advantage of the rule. This article argues that the SRD did not allow their members to give evidence in person in an attempt to control and limit the dissemination of information about their operational and security failures in Timor from 1943–45. The SRD operation was adjudged by its own official historian as displaying ‘gross inefficiency and criminal negligence’. While the SRD’s failures were known to select personnel at the time, access restrictions to archival records in the post-war period, including the war crimes trials, meant that the extent of its failures and how it appeared to manage knowledge of them has not been widely known.     

私分国有资产罪主体的定性分析

私分国有资产罪不具备"为了单位的利益"这一单位犯罪的必要要件."单罚制"不符合单位犯罪刑事责任的发展趋势.私分国有资产罪的主体是且应当是自然人,而不是单位.     

我国诉讼时效期间设置的根本性缺陷与制度重构——诉讼时效基本理论的反思与我国诉讼时效立法的重新选择(之五)

我国的诉讼时效制度存在普通诉讼时效期间过短、短期时效期间规定存在严重缺陷、时效延长有悖于司法确定性原则和最长诉讼时效性质不明等诸多方面的弊端.究其原因,既有理论上对诉讼时效制度的误解,更多是对前苏联诉讼时效制度的照搬.科学的时效期间制度应当根据诉讼时效的债权信用保障功能,依据民事债权与商事债权相区别,一般民事债权和特种民事债权相分离的原则,设置普通诉讼时效、长诉讼时效和最长诉讼时效三种诉讼时效期间,取消短诉讼时效,废止时效延长制度以维护司法确定性.     

应以手段特征对敲诈勒索犯罪进行分类

依据语言学者对"敲诈勒索"的定义,"依仗势力"、"威胁"、"欺骗"这三种手段,恰好精确地概括了敲诈勒索犯罪可能存在的手段,从而能够作为划分该罪类型的标准,进而成为区分该罪与其他类似犯罪的切入点.