论中国纳税人宪法权利的保护

权利与义务相对应是市场经济的基本法则。随着我国市场经济的发展,我们应该转变以前那种只重视征税而不注重保护纳税人权利的观念。纳税人的权利包括宪法和税法上的两个层次,当然宪法上纳税人的权利是税法上纳税人权利的基础,文章介绍了纳税人的宪法权利,我国纳税人宪法权利的缺失,以及保护完善纳税人宪法权利的对策:一是确立税收法定主义;二是实现税的相对公平;三是实现税的相对公开。     

Grounds for self-government? Changes in land ownership and democratic participation in Chinese communities

Do variations in land ownership affect people’s democratic participation? Quantitative, cross-country research on this topic suffers from the non-comparability of regulatory systems and cultures, and the use of crude indicators to identify participation. This study attempts to overcome these methodological problems, by employing indicators of procedural and substantive participation in a structured, diachronic comparison of qualitative data from five sites in China – an authoritarian state, which, however, requires residents of urban communities and villages to participate in ‘self-government’. It examines whether and why changing land from collective ownership to state ownership, and residents’ compensated acquisition of cash and secure, fungible assets, strengthens or weakens participation in self-government. In the research sites, collective land ownership is found to stimulate participation in self-government. Transformation of the land to state ownership and people’s acquisition of private property weakens participation. The robust results of the study support the direction of a causal argument that collective land ownership is conducive to democratic participation. These findings imply that scholars and policymakers should consider the potentially adverse political consequences of changing land ownership. A further implication is that, absent substantial political reform, an urbanized China might be less rather than more democratic at the community level.     

高空抛物致人损害的法律救济

界定高空抛物行为,解读司法实践的二元化判决背后的法理,评析《侵权责任法》第87条的规定,限制该条文的适用范围,分析高空抛物行为责任性质,并认为一定范围内可能的行为人应当分担受害人的损害,而不应当承担连带责任。最后,在肯定现行的法律规定的同时,提出健全保险制度、完善国家责任和督促物业公司和业主建立物业补偿金制度。     

Authorship,Authenticity, and Intellectual Property in Australian Aboriginal Art

This article analyzes research and legal cases about authorship, authenticity, and intellectual property in Aboriginal art. The concepts of Aboriginality, authenticity, and ownership are used to show the complexities of Aboriginal law, legal copyright, and the moral rights framework. The clan ownership of Dreaming makes Aboriginal artists' relationship different to other artists' individual ownership of their work. Research on this topic by members of the Faculty of Business and Law unit of the Centre for Leisure Management Research at Deakin University was undertaken for the Australian Institute of Aboriginal and Torres Strait Islander Studies. This article provides significant contextual analyses of major issues leading to Commonwealth Government inquiries and legislation in Australia during 2006-8.     

浅谈物业工会组织在管理中的作用

物业管理是一项服务性很强的工作.物业工会组织可以将工会工作与物业管理高度契合,通过扩大工会工作范畴、拓展功能、延伸服务,在服务职工的同时,服务于企业发展、服务于社会和谐建设.     

转型时期刑事涉案财物扣押冻结问题研究

针对转型时期经济发展中出现的新型刑事案件和复杂的侦查工作局面,公安机关如何正确理解、适用法律,把握法律、政策界限,做到合法、合理地扣押冻结及妥善处理刑事涉案财物,是公安机关当前需要研究的课题。     

从个案出发看物业管理公司酌安全保障义务

近年来，随着我国房地产事业的蓬勃发展，小区物业公司随之普遍，越来越多的业主与物业公司的纠纷诉至法院，解决此类案件的关键就是确定物业管理公司是否负有必要的安全保障义务以及其承担这种安全保障义务的合理范围。以2012年初诉至鞍山市铁东区人民法院的一起生命权、健康权、身体权纠纷为引。展开对物管公司的安全保障义务相关问题的探讨。     

民营企业知识产权质押中的政府角色分析——基于三批16个知识产权质押制度试点的考察

该文按政府参与度的差异,将民营企业知识产权质押模式分为纯市场化模式、政府信用介入模式以及政府为主的关系性贷款模式;继而分别分析了银行、贷款企业以及中介机构是知识产权质押制度的主要参与者时,在试点中政府兼具指导者、推动者、参与者的三重角色;最后指出,该制度的后续实施中,政府应从推动者、参与者角色逐步向监管者与服务者角色转变。     

1995-2010年我国多发性侵财犯罪发展演变及侦防对策

我国多发性侵财犯罪多年来高发低破,严重影响群众的安全感和对公安工作的满意度。1995——2010年16年间,多发性侵财犯罪有其相对稳定的特点:盗窃犯罪始终位居侵财犯罪发案量首位,流动人口始终扮演着犯罪主体重要角色,不同类案始终存在着可探寻的犯罪规律等,亦呈现出新的发展趋势。鉴于此,公安工作中应不断创新警务防控策略,提升社会综合治理能力;侦查实务部门亦从战略思路的确立、机制建设的完善、侦查模式的变革等不断提升综合打击多发性侵财犯罪效能。     

论我国《物权法》中的占有保护

通过我国《物权法》对占有保护制度的规定,可以看出我国占有保护制度的设立,反映了经济需求,适应了社会发展,具有重大的实际意义。但同时也存在一些问题,在此对我国《物权法》的构建和完善提几点建议:即在我国的法制理念和国情条件之下,是否应该规定自力救济权;而我国占有保护请求权的规定又是否合理,是否有需要进一步完善的地方;我国有没有必要把占有之诉单独列出;以及论述一下我国侵害占有的损害赔偿的保护范围。