关于我国教育税立法问题的思考

教育税对于一国的教育事业的发展有着十分重要的意义,然而我国目前还没有设立专门的教育税及相关的税收法律措施,本文仅就我国教育税立法问题作粗浅的探讨。     

Tax planning and tax policy in China: Case study of the tainted milk scandal

No food safety crisis has ever stirred such a national sensation in China like the tainted milk powder scandal in 2008. A further exploration of the root cause of this crisis, however, reveals something more disturbing—it is the undeveloped tax system that causes the melamine milk crisis. Because of the tension between political logic and governance logic of tax reform in China, the vacuum of public good provision becomes a burning issue since the Agricultural Tax Regulation was abolished and farmers’ economic burden became heavier than before. Thus, in order to prevent any food safety incident in the future, a sound notion of tax and an integrated system of tax planning and expenditure should be established and reinforced in the Chinese tax law.     

中国近代遗产税立法及司法实践研究

遗产税的征收具有悠久的历史,近代以来西方各国普遍实行遗产税。我国1927年南京国民政府成立后,在孙中山"节制资本"思想的影响下,先后制定过三部遗产税法案,构建了较为完备的遗产税法体系。南京国民政府时期遗产税法的实施,一定程度上发挥了调节社会财富贫富不均、消除阶级对立、改良社会风气的作用,也一定程度上缓解了中国抗战时期财政经费紧张的局面。遗产税是一种良税,未来我国在制定遗产税法时,应认真总结和借鉴南京国民政府时期遗产税法立法和司法实践的经验。     

基于HPLC-TOF-MS代谢组学方法的溴鼠灵毒性作用评价

目的分析溴鼠灵中毒大鼠尿液的代谢特征,揭示溴鼠灵干预对大鼠毒性作用的分子机制。方法通过构建大鼠溴鼠灵中毒模型,采用高效液相色谱-飞行时间质谱(high performance liquid chromatographytime of flight mass spectrometry,HPLC-TOF-MS)获取大鼠尿液代谢轮廓,并用正交偏最小二乘法-判别分析(orthogonal partial least squares-discrimination analysis,OPLS-DA)进行多变量统计分析,找出与溴鼠灵毒性作用密切相关的差异代谢物。结果 OPLS-DA得分图显示给药前后不同时间的大鼠尿液样本代谢物轨迹在各时间段内相似度较好,呈现各自聚类现象。比较溴鼠灵给药前后大鼠尿液样本,筛选出22个与溴鼠灵毒性相关的差异代谢物。结论溴鼠灵主要通过干扰大鼠体内的三羧酸循环、糖酵解、鞘脂代谢和色氨酸代谢等代谢通路发挥毒性作用,且溴鼠灵毒性作用具有累积效应。基于尿液HPLC-TOF-MS代谢组学方法可为溴鼠灵毒性作用的分子机制研究提供新思路。     

Overcoming the Impact of Corruption through Diligence: The Experience of Russian Female Managers

This article proposes that managerial time spent dealing with regulations, in addition to being a reflection of regulatory burden, can also be partially accounted by managerial strategy and propensity to “play by the rules” rather than rely on informal corrupt means to solve business problems in Russia. Using top-manager gender as a proxy for such behaviors, the study finds that firms headed by female managers are more likely to devote more time to dealing with regulations, and to protect their interests in courts. Such firms are less likely to be in a situation where corrupt requests are made, and also minimize corruption impact such as relative size of payments, when actually exposed to corruption pressures. It appears that there are non-spurious gender effect persisting after controlling for multiple firm- and region- level variables. With regards to managerial time spent on dealing with regulations in particular, it appears that the gender effects are reflected in differential responses to corrupt pressures (e.g. spending more time dealing with regulations), but increase in time tax by itself does not appear to limit impact of corruption, except waiting times for operating license, which are shortened. Implications for theory and practice are discussed.     

监狱生产税收政策研究

监狱生产作为一项公共产品本不涉及纳税问题。然而,我国的监狱生产借助了监狱企业这样的组织形式,并且随着市场经济的发展,现代社会的多元需求将逐渐打破监狱生产国营的垄断地位,不同所有制形式的组织将会介入监狱生产,使监狱生产面临更加复杂的纳税问题。借鉴国外政府对监狱生产的扶持政策,对探讨我国监狱生产税收政策有一定意义。     

海南自由贸易港间接税优惠的WTO合规性审视

建立对标世界最高开放形态的海南自由贸易港,是我国扩大开放的重大战略。为此,相关规定为海南自由贸易港货物贸易提供了多种税收优惠,但WTO《补贴与反补贴协定》将政府放弃应征收的收入纳入补贴,从而为此类税收优惠埋下了WTO合规隐患。在自贸港间接税优惠中,自贸港企业“两头在外”生产加工所用原辅料免税,貌似与WTO《补贴与反补贴协定》禁止的出口补贴相契合,但因符合该协定第1项注释规定的补贴例外,并不构成补贴。然而,由于生产设备作为资本货物不符合该项补贴例外,故自贸港企业自用生产设备进口免税易被认定为补贴。对此,海南应行使自贸港法规制定权,建立适用于自贸港的税制和税率,以避免专向性补贴。此外,进口料件加工增值内销免征关税,与《中国加入WTO议定书》的内容相悖,亦易被认定为进口替代补贴。欲避免之,需要变自贸港增值比例要求为自贸港原产地要求,并进行配套改革。     

Editor’s Note

Over the past two decades, China’s tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law construction. With the establishment of the principle on strengthening legality of imposing tax, as well as new settings regarding China’s social and economic development, the administration and management of tax collection and protection of taxpayers’ well-being gradually and vigilantly attain responsiveness from top national legislators and scholars. Meanwhile, the efforts exerted by tax administers on fighting tax evasion have been elevated on both international and domestic grounds. For example, a focal area is the evaluation and collection of presumptive tax which is a common routine for administers around the world. Moreover, the current laws and regulations on administering tax collection invite a rigorous process of revision and modification with contemporary conceptions of taxpayers’ well-being. This article argues that, through the example of presumptive tax collection, the administration and management of tax collection should adhere to the basic principles of protecting taxpayers and advancing the goals of de-administrating arduous procedures to conform to new trends of social and economic development. It also proposes that the vigor and dynamics of tax collection efforts should coincide with national goals of reformulating the individual income tax collection mechanisms, solidifying the national conversion of business tax to value-added tax, matching with the new wave of bankruptcy of certain enterprises, and so forth.     

Entre massacre et lutte antiterroriste: l’armée malienne à l’épreuve du feu

RÉSUMÉ

Sept ans après sa déroute dans le nord du Mali face aux combattants du Mouvement national de libération de l’Azawad (MNLA), l’armée malienne se reconstruit difficilement. Les résultats des importants moyens mis en ?uvre pour lui permettre d’assumer ses missions sont pour l’heure peu probants. Les objectifs recherchés, tant en matière d’efficacité opérationnelle que de respect des droits humains, sont loin d’avoir été accomplis. Plus que la guerre dans le nord, le conflit multiforme qui secoue le centre du Mali illustre cet échec relatif.