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。     

明代南京官署志概说

中国的志书不仅源远流长 ,而且种类繁多。除了记载各级行政区的地方志外 ,还有大量记录某一特定区域内某项或某方面内容的专志。然而 ,几乎所有研究志书的学者都忽略了一种记载政府某部门典章故事的可称之为“官署志”的专志。这种官署志的编印在明代达到一个新的高峰 ,而且多集中在留都南京。本文在回顾官署志起源的基础上 ,集中讨论明代南都官署志的编撰特点、内容及其史料价值     

THE NORTHWEST QUESTION: CAPITALISM IN THE SANDS OF NATIONALIST CHINA

Abstract

At the onset of the Great Depression, right-wing intellectuals in China beseeched their compatriots to part ways with the decadence of coastal cities and rediscover their ancient homeland in the northwestern corner of their country. This article explores this intellectual reorientation through the speeches and essays of the leading Guomindang ideologue Dai Jitao, who retooled Sun Yat-sen's ideas of frontier development in order to address perceived crises of territoriality, capitalism, and spirituality. Dai's vision for a national revival structured around the material and cultural resources of the Northwest is shown to be crucial to his articulation of concepts shared with a global fascist current. In spite of widespread enthusiasm in the press and conservative intellectual circles, support for “Opening Up the Northwest” was uneven in Nanjing. To explain how this region ultimately remained underdeveloped, this article turns to the technocrat Weng Wenhao, who believed natural barriers and ecological frailty posed major challenges to economic development in the Northwest.     

论南京国民政府的穴法全书

南京国民政府建立之后,在民初审判制度的基础上,借鉴了西方许多国家（主要是大陆法系）的先进法制成果,在极短的时间内,快速、高效地制定了具有近代法意义的＂六法全书＂,使得各项审判有了成文法依据,从立法的渊源、结构、立法技术等角度看,南京国民政府的立法成就是卓著的。     

基于主体与效能双重契合的执法公信力指标体系构建--立足南京公安的实证研究

执法公信力测量的既是执法主体的公信力又是执法行为的公信力,内容包括执法机关的执法质量和社会公众的认可两个层面,因此面临两个维度的契合性问题:主体维度的执法主体与评价主体之间是否契合、效能维度的客观绩效与公众感知之间是否契合。本研究从公共服务评价的契合性和执法公信力的概念出发,基于南京公安“民意110”警务效能监察平台大数据,结合电话访问和问卷调查的方法,从主体合法性、执法有效性、执法正当性三个方面构建了包含3项一级指标、8项二级指标和21项三级指标的指标体系,提供了一个双重契合视角的执法公信力测量框架。     

《时间》：堀田善卫对南京大屠杀的解读及对中日关系的思考

1953年开始发表的《时间》,是日本战后派代表作家堀田善卫直接描写南京大屠杀的长篇小说,这是日本文学史上第一部、恐怕也是日本同类题材中唯一的一部长篇作品。文章以此为文本,着重分析经历了战争一代的日本知识人对于以南京大屠杀为重要场景的近代日本侵华战争和中日关系的认识。原本几乎与中国无缘的堀田,战争结束前后将近两年的上海经历,促使他对中日关系开始了痛苦而深刻的思考。《时间》便是他这一系列思考的集大成之作。这部作品,高度凝聚了这一代有良知的日本知识分子对于过去的战争、中日关系和东亚命运的沉痛的认识。     

NEVER FORGET

正Historians as well as survivors and family members of the victims of the 1937 Nanjing Massacre gather in Nanjing,east China’s Jiangsu Province,on February 26,supporting a draft decision submitted to the Standing Committee of the National People’s Congress(NPC),China’s top legislature,which suggests setting national memorial days to commemorate the victory in the war against Japanese invasion,and the victims of the 1937     

THIS WEEK

正HOMEWARD BOUNDWeary passengers travel aboard a train heading from Nanjing,east China’s Jiangsu Province,to Chengdu,southwest China’s Sichuan Province,in the early hours of January 16 during a 26-hour ride.The annual travel rush around the Chinese Lunar New Year,also known as Spring Festival,began on     

BETWEEN WAR AND PEACE

正With lessons of history in mind,efforts should be focused on defending peace in As ia and around the world Sixty-nine years ago,on August 15,1945,Japan unconditionally surrendered to the Allies,marking the end of China’s War Against Japanese Aggression and World War II(WWII).With the war ended and peace resumed in Asia,billions of people had the chance to breathe a sigh of relief,recover and rebuild their lives.This included about 70 million Japanese.