后土地财政时期减支增收的财税法律规制

后土地财政时期出现的财税现实困境暴露出过往经济发展失衡的问题,究其根源,无疑是现存财税制度的供给无法有效应对后土地财政时期的预期。面对财税领域特别是地方财政增量减少的窘况,并不能一味以外延式增加地方财政收入的方式来解决。应以财税制度供给侧结构性改革为指导,转变“全能政府”的传统观念,运用财税衡平理念和理论,强化内涵式减支增收财税法制供给与实施保障。只有矫正过往稀缺财税资源粗放使用的痼疾,使财税资源集约化配置,才能产生有效率的高质量经济发展功效。应通过财税衡平法律机制的纠偏,优化财富分配的社会实质公平效能,最终实现新时代社会和谐与经济可持续发展的理想目标。     

Contesting land grabs,negotiating statehood: the politics of international accountability mechanisms and land disputes in rural Cambodia

Abstract

In Cambodia, rural citizens embroiled in protracted land grabbing cases with the state and private companies are turning increasingly to international accountability mechanisms for resolution. This article applies the interlinked concepts of hybrid governance and legal pluralism to understand the prospects and limitations of ‘forum-shopping’ through appeals to international mechanisms for rural communities affected by land grabs. Drawing on interviews and using process tracing, it examines the outcomes of a mediation case filed with the International Finance Corporation’s Compliance Advisor/Ombudsman (CAO) involving indigenous groups and a Vietnamese rubber company in north-east Cambodia. It argues that while international accountability mechanisms yield platforms for dispossessed groups to assert claims, they also reify choices between entitlements and attainability without circumventing the problems associated with justice delivery under Cambodia’s authoritarian regime. Overall, this study highlights the interaction, competition and collaboration between distinct forms of regulatory authority exercised by national and transnational actors involved in land grabbing cases in Cambodia, demonstrating their role in ‘negotiating statehood’ by governing local claims to land.     

耕地集约化租赁的纠纷审视与司法应对

耕地集约化租赁虽对实现农业的转型升级具有积极作用,但也出现了一些损害农村土地权益的负面现象,并逐渐演化为诉讼纠纷。其所凸显出的发展与有序的问题不容忽视,需要司法实践积极回应,并进行利益平衡上的思考。     

Land grabbing in Latin America and the Caribbean

Land grabbing has gained momentum in Latin America and the Caribbean during the past decade. The phenomenon has taken different forms and character as compared to processes that occur in other regions of the world, especially Africa. It puts into question some of the assumptions in the emerging literature on land grabbing, suggesting these are too food-centered/too food crisis-centered, too land-centred, too centred on new global food regime players – China, South Korea, Gulf States and India – and too centred on Africa. There are four key mechanisms through which land grabbing in Latin American and the Caribbean has been carried out: food security initiatives, energy/fuel security ventures, other climate change mitigation strategies, and recent demands for resources from newer hubs of global capital. The hallmark of land grabbing in the region is its intra-regional character: the key investors are (Trans-)Latin American companies, often in alliance with international capital and the central state. Initial evidence suggests that recent land investments have consolidated the earlier trend away from (re)distributive land policies in most countries in the region, and are likely to result in widespread reconcentration of land and capital.     

关于土地革命战争时期的毛泽东党建思想研究

土地革命战争时期，毛泽东在多篇重要的讲话、报告和文章中探讨了在当时的历史背号下中国共产党的自身建设问题，其内容主要涉及到党的思想建设、组织建设和作风建设等方面。进入21世纪，中国共产党人重温毛泽东土地革命战争时期的党建思想，对做好新时期的党建工作给予诸多而有益的重要历史启示。     

Politics of inclusion and exclusion in the Chinese industrial tree plantation sector: the global resource rush seen from inside China

In the last two decades, the industrial tree plantation (ITP) sector has expanded rapidly in southern China, causing important changes in land-use and land control. It involves both domestic and transnational corporations, and has provoked widespread conflict and political contestations. The villagers who are affected by the expansion of ITPs have reacted in varied and complex ways: some of the villagers were incorporated in the ITP sector, while others are excluded; some have embraced the change, while others have complaints; and some of the complaints remained latent, while others developed into (overt or covert) forms of resistance. This paper explores how and why various social groups have responded differently to the expansion of ITPs. This paper reveals the dynamics of villagers’ inclusion and exclusion in the ITP sector, covering both ‘passive’ and ‘active’ forms of inclusion and exclusion, resulting in differentiated political reactions from villagers. This paper hopes to contribute towards a more comprehensive understanding of the complex engagement of villagers in changes in land use and land control, not just in the most commonly studied countries in global land grabbing but inside China, and in transactions that involved large foreign companies, something that has so far been missed in the literature on land grabbing.     

香港土地审裁处司法活动综述及启示

拆迁问题归根结底是利益问题,政府、开发商、被拆迁者三方进行着激烈的利益博弈。有利益就有纠纷,恶性、惨痛的拆迁纠纷时见报道,且愈演愈烈。拆迁该如何实现和谐？拆迁难题的解决可能需要系统性的改革,而土地纠纷的解决却有一个最基本的理念,即需要中立、独立、没有偏私的机构和人员以公平、公正、专业和高透明度的方式来解决纠纷,让利益的博弈回归到法律框架之下。香港土地审裁处解决土地纠纷的成功经验值得借鉴。     

资源型城镇产业接续机制与实证

该文提出“在资源鼎盛期率先打造产业接替的基础条件、规避资源枯竭后再进行转型的世界性难题”的观点,指出矿区工业-生态产业链的结构设计是解决矿区传统经济发展方式与生态环境之间尖锐矛盾的有效途径.以平朔矿区为例,从循环经济角度,分析了矿区工业-生态产业链结构设计的必要性和可行性,探讨了矿区工业-生态产业链结构设计的目标、原则和依据.在矿区现有资源和条件基础上,构建了两条相互依存的产业链:一是以煤为主,电、化、硅铝、建材并举的黑色工业产业链；二是以土地复垦与复垦土地利用为主,种、养、加一体化的绿色生态产业链；对其产业链的结构、功能和效益进行了分析,提出了在矿区工业-生态产业链实施过程中应注意的关键问题.     

瞿秋白土地革命理论及实践

瞿秋白是中共早期重要领导人。在中国革命被迫转入农村的环境下,他的土地革命理论和实践值得关注。瞿秋白关注土地革命的中心问题,阐述了土地革命的核心要素,制定了土地纲领和文献,推动土地革命向广度和深度发展。梳理瞿秋白的土地革命理论及实践对当前的理论创新和实践指向具有一定的启迪意义。     

论我国土地制度改革的实验主义进路———以 1978 ~2013 年土地立法为样本的分析

实验主义立法进路的出现,是政治经济体制巨变所催生的产物.30多年的土地制度改革则是该立法进路的一个缩影,而暂行法、试点立法则是它的具体表现形式.在实验性立法的保障下,土地制度不仅平稳、顺利地过渡到市场经济体制,而且还形成了全新的土地法律体系.虽然在当下的土地制度改革中,实验主义立法进路的负面效应已经呈现出来,但制度风险小、操作成本低的优点仍使得它具有广阔的生存空间.因此,面对新一轮的土地制度改革,实验性立法必须在立法的规范性上作出适度调整,以保障土地制度改革的顺利进行.