论《税收征收管理法》第88条之修改

2001年《税收征管法》修订以来，又暴露出很多问题，其中第88条关于纳税争议的程序设置成为学界讨论的热点问题。尤其是关于复议前置程序的存废成为学界的关注点。本文采用了法律经济学分析方法，首先论证了现行制度为什么要设置复议前置程序，即出于提高征收效率．阻止纳税人诉讼；然后从纳税人权利制约税收征管权力角度提出要废除复议前置；除此之外，从更宽阔的视野中对权利制约权力理论进行了法律经济学分析，最终得出结论废除复议前置程序后的社会福利效率更高。因而从公平和效率两个角度都主张改复议前置为选择复议制度。     

明清时期田土买卖中的找价回赎纠纷及其解决

明清时期民间田土买卖盛行找价回赎之风，围绕着找价遭到拒绝或多次找价，在新旧业主之间引发了大量的纠纷乃至诉讼。依据徽州契约和州县官员办案手记等资料，可以看到田土找赎习俗和纠纷形成的原因，明清朝廷、地方官员及民间百姓针对找赎习俗的不同态度及州县官员解决找赎纠纷的依据和方式。虽然民间找赎习俗与国家律例之间存在着矛盾和冲突，但明清朝廷因时制宜，不断调整有关律例，地方官员在执法中灵活变通，充分考虑当地民情，这使得田土交易秩序得以稳定。     

Time and technique: the legal lives of the 26-week qualifying period

This paper aims to bring an appreciation of legal form, technicalities, and legislative drafting to growing interdisciplinary literatures on time and governance. Scholarship across politics, geography, science studies and anthropology continues to trace the productive force and specific qualities of diverse temporal horizons. At the same time socio-legal scholars increasingly focus on the work of making and negotiating law, engaging with the dogged, everyday work of legal experts and bureaucrats. Yet little attention has been paid, to date, to the work of legislative drafters. This paper follows the ‘legal lives’ of qualifying periods on family-friendly employment rights. As examples of legal technicalities that work with time, qualifying periods form an important part of the regulatory structure that separates precarious workers from ‘regular’ employees in UK law. Drawing on documentary research and interviews with policy experts, union activists and legislative drafters, this paper focuses on the formal qualities of qualifying periods, arguing that these legal technicalities conjure time and legal form as inextricable. Whenever law becomes relevant to conversations about time and governance, we could usefully pay attention to the idiosyncrasies and controversies occupying legal form and legislative drafting.     

仁川开埠后烟台与朝鲜的贸易

1883年仁川开埠通商以后,烟台与朝鲜间开通了海上定期航线。汽船的定期航运不仅促进了两国间人员的往来,贸易额也开始呈增长态势。本文依据《中国旧海关史料》分析了仁川开埠通商以后,烟台与朝鲜贸易的趋势及特点。烟台与朝鲜的贸易以1893年为限分为前后两个时期,1883～1893年贸易额呈缓慢增长态势,烟台肩负着对朝鲜土货出口和洋货转运出口的职能。1894年以后由于从朝鲜进口了大量的高丽参,烟台与朝鲜的贸易额出现激增。就大宗商品而言,不仅有传统时代的朝贡物品,也出现了大量的近代工业制成品。总体而言,烟台是近代中朝贸易的重要港口,而人参贸易在其中扮演了重要的角色。     

SITUATIONAL CAUSES OF OFFENDING: A FIXED‐EFFECTS ANALYSIS OF SPACE–TIME BUDGET DATA

Situational theories of crime assert that the situations that people participate in contain the proximal causes of crime. Prior research has not tested situational hypotheses rigorously, either for lack of detailed situational data or for lack of analytical rigor. The present research combines detailed situational data with analytical methods that eliminate all stable between‐individual factors as potential confounds. We test seven potential situational causes: 1) presence of peers, 2) absence of adult handlers, 3) public space, 4) unstructured activities, 5) use of alcohol, 6) use of cannabis, and 7) carrying weapons. In a two‐wave panel study, a general sample of adolescents completed a space–time budget interview that recorded, hour by hour over the course of 4 complete days, the activities and whereabouts of the subjects, including any self‐reported offenses. In total, 76 individuals reported having committed 104 offenses during the 4 days covered in the space–time budget interview. Using data on the 4,949 hours that these 76 offenders spent awake during these 4 days, within‐individual, fixed‐effects multivariate logit analyses were used to establish situational causes of offending. The findings demonstrate that offending is strongly and positively related to all hypothesized situational causes except using cannabis and carrying weapons.     

The Classification of Inkjet Inks Using AccuTOF™ DART™ (Direct Analysis in Real Time) Mass Spectrometry—A Preliminary Study

A novel approach for the analysis of inkjet inks is being reported. A time‐of‐flight mass spectrometer, coupled with a Direct Analysis in Real Time (DART?) ion source (AccuTOF? DART?), was used to determine if inkjet inks from various manufacturers and models of printers could be reliably differentiated, characterized, and identified. A total of 217 ink standards were analyzed. As inkjet printing often involves the use of multiple colors (e.g., cyan, magenta, yellow, and black) to form an image or text, two different approaches to creating a library of standards and sampling methods were evaluated for implementation in a standard operating procedure. This research will show that a microscopic examination of the region of interest is requisite to identify what colors were utilized during the printing process, prior to comparing with known standards. Finally, blind testing was administered with 10 unknown samples to assess the validity and accuracy of the methodology.     

Forensic or Archaeological Issue: Is Chemical Analysis of Dental Restorations Helpful in Assessing Time Since Death and Identification of Skeletonized Human Remains?

In 2011, small mass grave with completely skeletonized remains was discovered in Belgrade suburb. An eyewitness claimed that skeletons belonged to German soldiers killed in WWII. Anthropologists were engaged to investigate whether the skeletal remains correspond to the indicated German group or represent more recent case requiring court trial. Numerous dental restorations were noticed. Owing to the fact that different dental materials were used in dental practice at certain times, the aim of this study was to explore whether analysis of dental restorations could help in identification and estimation of time since death. Inductively coupled plasma optical emission spectrometry revealed that dental fillings corresponded to copper amalgam, conventional silver amalgam, silicophosphate cement, and zinc phosphate cement. Chemical results combined with anthropological and historical facts suggest that the individuals lived before the 1960s in country with well‐developed dental service at that time. Therefore, chemical analysis of dental fillings was useful to distinguish between skeletal remains that are too old to be of forensic interest and the remains relevant to legal investigations.     

Preparation of Disappearing Inks and Studying the Fading Time on Different Paper Surfaces

Abstract: Disappearing inks have been used in different fields, but it may be abused in forgery and counterfeiting. This research was conducted on the preparation of disappearing inks using different concentrations of thymolphthalein, phenolphthalein, and their mixture. The prepared inks were applied to different types of handwriting papers. It was found that the handwriting stability increased by increasing thymolphthalein, phenolphthalein, or alkali concentration, but in the case of using 4 mL of 1 normal (N) NaOH, the handwriting stability of phenolphthalein and its mixture inks decreased. Deciphering of the faded handwriting was evaluated by different methods; using optical deciphering, the faded handwriting did not respond to the different light sources. All the faded handwriting was visible when treated with alkaline solution. There was no change in the faded handwriting when heated to 100°C; phenolphthalein and mixture inks containing 0.5 mL of 1 N NaOH became red when only Azhar and Xerox papers were heated to 150°C.     

宋代家法族规与基层社会治理

家族作为中国古代宗法血缘组织的基本细胞,虽然并没有在国家权力的直接控制之下,且因其地缘和血缘的个体差异性而在一定程度上游离于国家制定法的框架边缘,但这并不能抹杀其基本治理原则与国家制定法的一致。从宋代开始,大规模的宗族组织在基层社会普遍建立,家法族规的制定也蔚然成风。这一时期家法族规以习惯和伦理为准则,与国家法一起维护着宋代社会的正常运行,并在司法实践中成为了国家法的有效补充。同时由于与基层人民靠得最近,可以最快地反馈来自底层的消息,故就其本质来说有利于宋代社会基层政治的稳定,值得我们今天从中找到合理的借鉴。     

行政强制执行时间限制与拒绝给付禁止之制度解析——评《行政强制法》第43条

《行政强制法》第43条规定关涉的行政强制执行时间限制与拒绝给付禁止之规定透射出这样的利益博弈:公民权的保障与行政权的限缩、个人利益的凸显与公共利益的隐退。由此足以解读立法者设置该条的旨意。该种立法内容设计存在正当性瑕疵:从宏观上来看,存在与该法同一章节预置规则相冲突之嫌;从微观来看,内容设计之科学性不足。基于此,行政强制执行时间与手段限制的革新应以"抑公扬私"的立法理念为导向探求行政强制执行时间的限度;从法律依据、适用条件、程序设置等方面规制拒绝给付制度。