论利益保障视域下城市规划中的公众参与——基于德国双层可持续参与制度的启示

随着我国城市化进程的不断深入,城市规划制订中的法治化问题逐渐进入了我们行政法学研究的视野。由于城市规划本身的特殊性使得在规划制订程序中存在着公众参与制度广阔的适用空间,《城乡规划法》已经对城市规划制订中公众参与制度进行了比较原则的规定,但是各地政府在具体实践中存在着诸多的适用困境。我国应借鉴德国城市规划中公众参与制度,确立以保障公众利益、防止公民权益受到过量损害为目标的制度,最终通过完善我国城市规划中公众参与的具体制度,以期实现保障公民利益的目标。     

城市规划编制过程中的听证会设计

听证会是正式的公众参与城市规划编制方式。政府规划部门应作为听证会的一般发起主体和组织者,控制性详细规划地段内的利害关系人应作为特殊提起主体。听证事项应限于对社会公共利益有重大影响的事项,并适当将某些事项排除。对于不同的听证事项可采取不同的听证模式。听证参加人应分为居民代表和专家代表,合理设置人数比例。听证主持人可由同级人民代表大会中具有规划知识背景的工作人员担任,以确保其公正性;听证参加人享有陈述和质询的权利;听证会记录应作为城市规划编制和审批的必备参考。违反听证规则时应追究相关工作人员的责任,但一般不影响城市规划的整体效力,可以补听证和申请国家赔偿方式救济。     

试析突发群体性事件应急处置演练之组织与实施

突发群体性事件应急处置演练实质上是对将来可能发生的突发群体性事件进行应急处置的一项前期准备活动。应急处置演练的组织与实施过程可概括为应急处置演练的三个阶段和应急处置演练八项主要工作。当前,突发群体性事件的应急处置演练组织工作还存在不少问题和困难,严重影响演练的效果和作用,应采取针对性措施,以最大限度地发挥应急处置演练的作用。     

Marks on the city: the impacts of coastline emergence and bombing on Tallinn’s anachronistic pockets

ABSTRACT

With its complex history, Tallinn is a puzzling patchwork of contrasts – old and new, historic and revisionist. Tallinn’s abrupt contrasts in urban form originate largely from two types of historic disturbance: shoreline emergence and bombing. Through an analysis of archival maps and planning documents, this paper examines how natural shifts in the city’s shoreline combined with bombing during World War II to create anachronistic pockets within Tallinn and divergent densities and access to green space within Tallinn’s districts. Little is written in English about the history of Tallinn’s urban development. This paper analyzes Tallinn’s history of disturbance and poses challenges and opportunities to consider in the city’s future development.     

税务筹划相关问题探讨

税务筹划,是纳税人在不违反税收法律的范围内,通过对投资、经营、核算等一系列经济活动的事先安排,达到尽可能降低税收负担或迟延缴纳税款的目的,进而实现其经济利益的最大化。本文从分析税务筹划基本含义入手,通过对税务筹划合法性、专业性、目的性、风险性和策划性等基本特征及利用税收优惠筹划法、利用转让定价筹划法、利用会计处理筹划法、利用税法漏洞筹划法等基本方法进行系统分析,对税务筹划相关问题进行探究,以促进税务筹划的健康发展。     

Second-Generation Policy Priorities for Colonias and Informal Settlements in Texas

Along the Texas border with Mexico, more than 400,000 people live in over 2,000 informal self-help settlements known as colonias. These exceedingly low-income, largely Latino settlements have historically suffered from severe health risks, poor infrastructure and housing conditions, and physical and social isolation. Researchers and policymakers have focused extensively on what I call “first-generation policy priorities.” This has primarily entailed efforts to regularize title and infrastructure, support self-help home improvement for colonia homeowners, and prevent the growth of new informal settlements along the border region. I provide a comprehensive review of existing research on colonias to document the myriad ways in which housing and infrastructure conditions and titling practices have changed since these settlements first proliferated throughout the border region in the second half of the 20th century. These changes necessitate a rethinking of the policy priorities for colonias and informal settlements throughout the state. In particular, I argue that colonias must be recast to recognize the significant improvements that have taken place but also the long-term and sometimes severe problems that persist. These “second-generation policy priorities” include the development of sustainable forms of governance, regulation, and finance to address ongoing infrastructure investment needs in colonias; supporting access to and upkeep of safe and affordable renter- and owner-occupied housing through both self-help and contractor-led projects; ensuring long-term title clarity; and promoting community organizing in new and aging settlements.     

政策性税收筹划的理论研究与实践探索

我国近几年税收收入持续增长,税制改革虽然取得了可喜的成果,但其背后也隐藏着一定的问题,税收制度非均衡的状况仍旧存在,政策性税收筹划有助于这个问题的解决.从理论上探讨了政策性税收筹划的可行性,阐述政策性税收筹划的基本理论,以理论为基础,以指导政策性税收筹划的实践.整理出政策性税收筹划的基本思路和推进步骤,落实到政策性税收筹划方案的制定,以期为广大研究者和使用者提供有益的帮助.     

高校大学生党员素质培养规划的思考

高校大学生党员素质培养过程中，应建立以组织保障为前提，以“五段式”为核心，以管理机制为关键，以配套建设为保障的党员素质培养规划体系。     

统筹城乡发展：构建和谐社会的重中之重

统筹城乡发展是构建社会主义和谐社会的首要任务。当前,我国城乡之间无论是在经济发展方面,还是在社会发展方面都存在着十分明显的差距,已成为构建社会主义和谐社会的主要障碍。为此,必须全面实施工业反哺农业战略,下决心改革户籍制度、农村土地制度和国民收入分配格局,赋予农民国民待遇,不断推进城乡一体化进程。