论税收法治意识的培育

中国税收法治意识淡薄的历史原因包含历史传统、体制、法制、社会意识等多个层面。在税收法制建设中 ,应从治国方略、立法程序、队伍建设、教育宣传、监督机制等方面加强税收法治意识的培育。     

完善我国税务行政审批制度初探

改革我国现行税务行政审批制度 ,应该遵循行政审批的基本法律规定和理论指导综合考虑历史、社会、法制等诸多方面的因素 ,从清理行政审批项目、设定规范审批、严格审批程序 ,实施分类管理等方面着手。     

股权分置改革的市场反应研究——以中小企业板为视角

本文以深市中小盘为样本,采用事件研究和回归分析相结合的方法,检验了股权分置改革的市场反应.研究发现,市场对股权分置改革各批次各事件期反应不一,随着时间的推移,市场越来越成熟了;流通股东在中小盘股改中获得了短期利益,非流通股东获得了流通权;流通股东参会率等变量对累计异常报酬率有显著的解释作用.这表明只有非流通股东具有诚意来设计对价方案,流通股东积极参与,才能达到共赢.     

试论技术入股股东的权利、义务与法律责任

技术出资方式迥然不同于货币、实物、土地使用权等出资方式,技术入股股东不仅具有其他股东的权利、义务与法律责任,而且还具有自己的特殊权利、特殊义务与特殊法律责任。从技术入股角度出发,《中华人民共和国公司法》有关股东权利、义务与法律责任的规定需要充实。     

Fundamental principles of the international protection system of intellectual property rights and the applications

Legal principle, which underlies the value of the legal system, is supposed to be the origin and basis of concrete legal rules. It has also resulted from abstracting and summarizing the value and spirit of these legal rules. In light of the universality and hierarchy of legal principle, the principles of the international protection system of intellectual property rights (IPR) can be divided into the following two types: one is the fundamental principles applied to the what, why and how a legal system shall be constructed, such as principles of sovereignty, equality and mutual benefit, joint development, and international cooperation, which also can be expressed as the principles of sovereignty, international coordination and cooperation, fairness and justice. The other type includes those existing in the legal system and capable of being applied directly, such as the principle of national treatment, principle of minimum standard, principle of independence (for industrial property right), principle of independent protection (for copyright), principle of compulsory implementing patent (for patent right) and doctrine of priority (for industrial property right), etc. In my opinion, the principles of the international protection system of IPR shall follow the latter model, indicating that they shall be provided and written in the international conventions on the grounds that they can be applied directly, and that they can be universally applied to the whole international protection system of IPR instead of exclusive application to one certain system. Hereupon, the author believes that principles concerning the international protection system of IPR should include the principles of national treatment, minimum protection standard and public interest.     

对法律事实建构论的初步阐释——以主体间性为分析进路的思考

诉讼法学界关于客观真实与法律真实的争论是针对法律事实的认定标准所产生的分歧,但是,争论并没有跳出主观与客观、事实与价值、形式与实质这种二元对立的思维模式。而要探究法律事实的形成,必须重新考察诉讼活动的性质,进而实现分析进路由主体性向主体间性的转换。法律事实建构论的提出就是这种分析进路转换之后的结果,但值得注意的是,我们必须对法律事实建构论的限度保持必要的警醒。     

加强行政审批制度的配套措施建设

审批改革涉及经济、政治、法律等诸多领域,除进行自身改革外,要加强中介组织和公共财政体制建设,创新管理方式,构建先进的行政文化模式等配套措施推进改革进行。     

论我国行政指导制度的完善

行政指导在政府宏观调控和社会管理中发挥着越来越重要的作用,已成为我国行政法制建设和现代行政管理方式改革的重要组成部分。但是,我国的行政指导制度还存在许多问题,迫切需要对这些问题进行深刻剖析,重新对我国行政指导制度的完善进行架构:第一,培育现代行政意识,提高行政指导观念;第二,确立行政指导的基本原则;第三,健全行政指导的基本制度;第四,建立行政指导的救济制度;第五,构建行政指导的程序约束机制。     

To Wonderland Through the Looking-glass: Conceiving a Critical Legal Argument for Contractual Justice in the South African Law of Contract †

The aim of this paper is to identify the possible substructure (looking glass/es) of a critical legal argument for contractual justice (Wonderland) in the South African law of contract. South African contract law still fails, ten years after the constitutional transformation, to reflect the constitutional ideals of freedom, equality and human dignity in an acceptable manner. I argue that this disposition places a question mark over the legitimacy of contract law and marginalizes opportunities for the social change envisaged by the Constitution. The paper explores Duncan Kennedy’s Form and Substance-argument and indicates that the reluctance to accommodate these values may be attributable to the fact that the majority of role-players position themselves on the individualism/rules side of Kennedy’s continuum – a paradigm that perceives the law of contract as a body of positivistic rules to be applied neutrally and regardless of the social or socio-economic distortions its application may generate. In an attempt to move away from this traditional approach, the privileged paradigm is criticised. A typical CLS-approach is followed which employs sociology, psychological jurisprudence and game theory to criticise the law from outside the restrictive realms of law itself. Simultaneously, I attempt to illuminate the argument for a shift (step through the looking glass) to another paradigm. I conclude that our judiciary finds itself in a position similar to that of Plato’s prisoners in the cave and will not reach the point where they apply relevant (constitutional) values directly to contractual disputes. The State is thus responsible for infusing contract law with contractual justice, by implementing legislation to this effect in order to limit the hegemonic consequences of the judiciary’s obsession with freedom of contract and utopian rules, which fail in reality to further the ideal of justice. Paper presented at the Critical Legal Conference, 4 September 2004, London, UK. This paper is dedicated to the memory of the late Judge of Appeal, Mr. Justice P.J. Olivier. The paper is based on research conducted for the thesis in partial fulfilment of the degree LLD in the Faculty of Law at the University of Pretoria under the title ‘A critical legal argument for contractual justice in the South African law of contract.’ The degree supervisor is Professor Karin van Marle in the Department of Legal History, Comparative Law and Jurisprudence. The author wishes to thank the following persons for valuable deliberations and input: Karin van Marle, Graham Bradfield and Anashri Pillay. In addition, the author wishes to acknowledge and thank the University of Cape Town for financially supporting this research. †Paper presented at the Critical Legal Conference, 4 September 2004, London, UK. This paper is dedicated to the memory of the late Judge of Appeal, Mr. Justice P.J. Olivier. The paper is based on research conducted for the thesis in partial fulfilment of the degree LLD in the Faculty of Law at the University of Pretoria under the title ‘A critical legal argument for contractual justice in the South African law of contract.’ The degree supervisor is Professor Karin van Marle in the Department of Legal History, Comparative Law and Jurisprudence. The author wishes to thank the following persons for valuable deliberations and input: Karin van Marle, Graham Bradfield and Anashri Pillay. In addition, the author wishes to acknowledge and thank the University of Cape Town for financially supporting this research. apply relevant (constitutional) values directly to contractual disputes. The State is thus responsible for infusing contract law with contractual justice, by implementing legislation to this effect in order to limit the hegemonic consequences of the judiciary’s obsession with freedom of contract and utopian rules, which fail in reality to further the ideal of justice.     

从东西法学文化的融合谈要约的法律性质

大陆法系以民事法律关系为核心的民法理论体系在中国业已形成 ,诸多英美法系的概念在合同法的立法过程中又被吸收到中国来 ,要约便是其中之一。这两者如何融合 ,使民法理论体系得以理顺 ,不但有理论意义 ,而且颇具现实意义。把要约定性为民事法律行为 ,可以使许多问题迎刃而解。