机动车登记中的物权保护问题探析

对于机动车的权属问题,有必要立足于物权的基本原理,从私法和公法的双重角度进行理论分析和立法调整。本文认为,机动车登记行为具有行政确认和行政许可的双重法律属性,公安机关在办理机动车登记中对相关事实的审查属于实质审查。《物权法》对机动车登记效力采取的是登记对抗主义而非登记要件主义。对于登记中的错误应区分具体情形,采取不同的方式予以补救。对于第三人善意购买的被盗抢机动车,应当采取有偿回复的方式予以处理,不宜不加区分地予以追缴。     

法律推理在司法领域的应用与研究

本文以法律逻辑为研究对象,从法律逻辑引出法律推理,介绍目前法律推理的研究状况,从法律推理中探究实质推理的作用和应用。笔者认为,形式推理和实质推理两者不可偏废,只有两者相结合才能构建完善科学的司法体系。     

The impact of real estate agents on house prices near environmental disamenities

The purpose of this paper is to determine the impact of real estate agents on the price of houses that are located close to an environmental disamenity. Our main hypothesis is that real estate agents obtain higher prices than those theoretically expected when the houses are located closer to an environmental disamenity. We attribute this result to agents' ability to effectively match potential buyers to house sellers as well as their influence on bargaining power. Estimates from a sample selection corrected hedonic model suggest that the percentage increase in the house price obtained by a real estate agent is greater than the commission rate.     

Quantitative Analysis of the DNA Distribution on Cigarette Butt Filter Paper*

The distribution of DNA on the filter paper of smoked cigarette butts was quantitatively mapped using real‐time quantitative polymerase chain reaction. The filter papers from smoked cigarette butts collected from indoor and outdoor sources were sliced into equal pieces and the amount of DNA on each slice was determined. This study found that the cigarette butt filter papers sliced parallel to the seam of the cigarette had more uniformly distributed DNA on the slices and in most cases, there was enough DNA on each slice to obtain a complete DNA profile. The perpendicular slices had a less uniform pattern of distribution and some slices did not have enough DNA to obtain an interpretable DNA profile. Cigarette butts found indoors also had more DNA per cigarette on average than cigarette butts found outdoors.     

房产税改革正当性的五维建构

房产税改革是当前我国财税体制改革中的焦点、重点和难点,其正当性建构必须得到重视。在现行法律框架下,有关土地公有制和双重征税的质疑能够化解,存量房产具有可税性。房产税改革的正当性可分解为五个维度:一是征税正当,应以完善财产税制为直接目的,组织收入的功能则需经由整体性的税费结构调整来渐进地实现。二是定税正当,应以税负适度为核心,合理确定计税依据、税率及税收优惠。三是管税正当,应完善房产评估等配套制度,建立以纳税申报为主体的新型征纳模式。四是用税正当,应强化地方财政支出的公共性,形成地方财政收支健康运转的良性循环。五是程序正当,应以制定房产税法的形式推进改革,通过改革路径的法治化和可参与化来增强其民意基础。     

廉租房REITs的困境与脱困

目前,我国廉租房建设正面临着巨大的资金缺口,但房地产投资信托（REITs）具有良好的吸收民间闲置资金、推动廉租房建设的功能.本文认为,设立廉租房REITs需要立足我国国情,借鉴美国和香港特区的法律制度从两方面进行建构.宏观立法方面,应提高立法位阶,统一立法;部门法方面,应尽快解决廉租房REITs在设立、税收、监管等方面的法律障碍.     

论双方父母赠与夫妻的不动产之归属──对“《婚姻法》司法解释(三)征求意见稿”第8条第2款之我见

根据"《婚姻法》司法解释(三)征求意见稿"第8条第2款的规定,"双方父母赠与夫妻的不动产"被认定为按份共有。这既不符合我国现行《婚姻法》规定的"婚后所得共同制"之精神,也不符合我国的基本国情和《宪法》的基本精神,且不符合私法的价值取向。因此,它是不科学、不合理的,应当对其进行适当修改。     

由中外房地产税收政策看我国房地产税制改革

房地产税收作为税制体系中的重要组成部分,主要涉及房地产开发和销售环节、房地产持有和使用环节、房地产转让环节所课征的各类税收.对中外各国不同环节的房地产税收政策进行归纳和比较,对于中国的房地产税制改革有借鉴意义.