试析《德国税法通则》对我国当前立法的借鉴意义

《税收基本法(或税法通则)》的制定是关系到我国税收法律体系的重新整合与完善,关系到纳税人权利保护与国家征税权实现的平衡,关系到最终实现和谐的税收征纳关系的税收法治建设的基础环节.在制定税法通则的过程中,对国家与纳税人之间的权利义务将产生重大的影响,因此,必须兼顾各方当事人的利益,加以平衡协调.为积极推进该浩大的税收立法工程,对外国先进的立法经验应当有所借鉴和吸收.《德国税法通则》(Abgabenordnunp)自1919年公布实旌以来,几经修改,已经形成了体系完整、结构严谨的税收基本大法,对我国税法通则的制定有着重要的借鉴意义.为此,特对《德国税法通则》的结构和主要内容加以评介,以为我国《税收基本法(税法通则)》制定之借鉴.     

《民法通则》规定的民事责任——从物权法到民法典的规定

权利、义务、责任是法律的基石,法律的内容是在权利、义务、责任的基础上展开的,民法也不例外。我国《民法通则》关于民事责任的规定值得重视,物权法和未来的民法典应当继受《民法通则》创立的民事责任制度。未来我国民法典应当借鉴《德国民法典》和旧中国民国时期的民法典,设立物权编和债权编,但是不必规定物权请求权,可将物权请求权转变为侵权责任,规定在民法典的侵权责任编中。将物权请求权转变为侵权责任,不仅不会破坏物权与债权的科学体系,而且会使物权与债权的区分更加明晰,使债与责任的区分更加明晰。     

建设现代农业需要重视的几个问题

发展现代农业是社会主义新农村建设的首要任务。促进传统农业向现代农业转变，既要遵循全球农业发展的一般规律，又要考虑到我国经济社会发展的特殊国情，正确处理好几个重大问题。要适应经济社会阶段性发展的需要，释放和拓展农业的多重功能，强化农业区域的功能定位，提高农民的组织化程度，调整政府行为，促进制度创新。     

两种社会运行模式下的四代青年

建国以来，我国先后经历过以计划经济体制、政治高度集权为主体和以社会主义市场经济为主体的两种社会运行模式，这两种模式对青年的思想价值观和行为方式的形成是深刻的，每一代青年的思想和行为特征也各不相同。     

论中国民法典的体系

本文通过对民法典体系安排的各种观点从历史及比较法的角度进行分析 ,并从民法典制定当中民法调整的社会关系、民法典体系安排的标准以及民法典的内容、体系安排与社会变化三个方面加以论证 ,从而提出中国民法典应由通则、物权、合同、亲属、继承、知识产权、侵权行为等七编构成的观点。     

我国刑事简易程序存在的问题及其完善

新的刑事诉讼法增设刑事简易程序是非常必要的 ,它的设置符合诉讼经济的原则 ,起到了及时惩罚犯罪的目的 ,但却存在着适用比例低、缺乏可操作性、对被告人权利保障不够充分等问题。目前 ,应适当扩大简易程序的适用范围 ,进一步加强简易程序中被告人的权利保障 ,改变简易程序不简易的状况。     

论马克思人民观的总体思路与根本视界

伴随改革开放的进一步深化,马克思主义人民观面临着一个现代化建设所带来的理论困境,而当前的形势更加紧迫。面对新挑战,马克思主义人民观应沉着应对,作为马克思主义人民观理论渊源和逻辑诉求的马克思人民观,更应首先积极回应时代所提出的难题。本研究通过着重探析马克思人民观的总体思路和根本视界,揭示出马克思人民观强烈的现实性、紧密的逻辑性、洞察的深邃性与分析的透彻性这四大理论品质,从而进一步论证马克思主义人民观乃至马克思主义的科学性抑或永不过时性,从而要求党和政府始终不渝地贯彻和落实、丰富与发展马克思主义人民观。     

With a little help from my neighbours: A spatial analysis of the impact of local campaigns at the 2010 British general election

This article examines the electoral impact of spillover effects in local campaigns in Britain. For the first time, this is applied to the long as well as the short campaign. Using spatial econometric modelling on constituency data from the 2010 general election, there is clear empirical evidence that, in both campaign periods, the more a party spends on campaigning in constituencies adjacent to constituency i, the more votes it gets in constituency i. Of the three major political parties, the Liberal Democrats obtained the greatest electoral payoff. Future empirical analyses of voting at the constituency scale must, therefore, explicitly take account of spatial heterogeneity in order to correctly gauge the magnitude and significance of factors that affect parties' parliamentary performance.     

Forecasting the 2016 General Election in Jamaica

The objective of the article is to explain the methodologies and the findings of the 2016 Jamaican General Election forecasts. The Good Judgment Project’s CHAMPSKNOW system was applied using qualitative and quantitative methods. The research question was: what were the probabilities of the Jamaica Labour Party (JLP) or the People’s National Party (PNP) winning the 25 February 2016 General Election? The data were drawn from election results and macro-economic variables from 1962 to 2015; polls from 1976 to 2016; campaign ads; election newspaper stories; constituency fund disbursements and independent surveys in marginal seats. The results showed that the JLP had a greater number of ads with better and clearer policy contents than the PNP ads. The JLP also received more positive news coverage during the campaign. MPs who spent a large part of their constituency funds on welfare were more likely to win. The PNP had more garrison, traditional and marginal seats than the JLP so the PNP had the edge. Moreover, the data from the independent surveys and the macro-economic analyses indicated the likelihood of a PNP win. The national polls revealed a statistical dead heat but the forecasts started with the governing PNP having a slightly greater probability of winning because of its active political business cycle in which the PNP was rolling out programmes throughout the country in the election year. The forecasts were revised when the JLP narrowed the gap because the PNP refused to participate in the national debate, which generated negative news about the PNP. The final forecast said the election would be close with the PNP having the edge. However, the JLP’s tax plan was a wild card, which gave the party the edge with a one-seat victory.     

“金氏犯罪学”予我“神马”

＂金氏犯罪学＂予我＂神马＂？答案在：昨天的＂金氏犯罪学＂、昨天的老师、昨天的何茹;今天的＂金氏犯罪学＂、今天的老师、今天的何茹;明天的＂金氏犯罪学＂、明天的老师、明天的何茹。