The impact of real estate agents on house prices near environmental disamenities

The purpose of this paper is to determine the impact of real estate agents on the price of houses that are located close to an environmental disamenity. Our main hypothesis is that real estate agents obtain higher prices than those theoretically expected when the houses are located closer to an environmental disamenity. We attribute this result to agents' ability to effectively match potential buyers to house sellers as well as their influence on bargaining power. Estimates from a sample selection corrected hedonic model suggest that the percentage increase in the house price obtained by a real estate agent is greater than the commission rate.     

论我国遗产范围立法的完善

值此我国《继承法》正被修改之际,提出修改、完善立法的建议：遗产范围涵盖被继承人生前债务的观点,不符合我国民众对遗产内涵的理解和我国法律对遗产界定的传统习惯,故不宜被采纳。对于立法模式的选择,宜采取正面概括与反面排除相结合的模式,删除现有对财产种类的列举性规定,新设反面的排除性规定,同时明确被继承人之人身专属性财产的除外地位;对于遗产的性质界定,应删除“合法”二字的限定词,补充财产占有也属于遗产的范围;对于遗产范围的具体内容,应当增设不完全遗产的一般规定,专门明确其概念,然后分别在遗产分割和必遗份（或特留份）制度中具体规定不完全遗产的主要内容,包括归扣或扣减的主体、标的、免除及方法等。     

房产税改革正当性的五维建构

房产税改革是当前我国财税体制改革中的焦点、重点和难点,其正当性建构必须得到重视。在现行法律框架下,有关土地公有制和双重征税的质疑能够化解,存量房产具有可税性。房产税改革的正当性可分解为五个维度:一是征税正当,应以完善财产税制为直接目的,组织收入的功能则需经由整体性的税费结构调整来渐进地实现。二是定税正当,应以税负适度为核心,合理确定计税依据、税率及税收优惠。三是管税正当,应完善房产评估等配套制度,建立以纳税申报为主体的新型征纳模式。四是用税正当,应强化地方财政支出的公共性,形成地方财政收支健康运转的良性循环。五是程序正当,应以制定房产税法的形式推进改革,通过改革路径的法治化和可参与化来增强其民意基础。     

廉租房REITs的困境与脱困

目前,我国廉租房建设正面临着巨大的资金缺口,但房地产投资信托（REITs）具有良好的吸收民间闲置资金、推动廉租房建设的功能.本文认为,设立廉租房REITs需要立足我国国情,借鉴美国和香港特区的法律制度从两方面进行建构.宏观立法方面,应提高立法位阶,统一立法;部门法方面,应尽快解决廉租房REITs在设立、税收、监管等方面的法律障碍.     

The Quixotic Quest for The ‘Real' China

正I am leaving China soon,but this is not your typical"China breakup letter."In the past several years,there has been a flood of goodbye notes published by expats leaving China for seemingly greener pastures elsewhere.Invariably,the letters cite air pollu-     

张裕爱斐堡国际酒庄（英文）

正Beijing Chateau CHangyu AFIP Global is a European style resort located in MIyun County of Beijing.Here,await leafy avenues of Chinar trees,vineyards,a Gothic castle,European style town,extensive wine cellars,the Changyu History Museum and a scenic leisure are where visitors can drink their fill of wine culture,while relaxing close to nature.Beijing Chateau Changyu AFIP Global is a spiritual home for wine lovers from all over th     

由中外房地产税收政策看我国房地产税制改革

房地产税收作为税制体系中的重要组成部分,主要涉及房地产开发和销售环节、房地产持有和使用环节、房地产转让环节所课征的各类税收.对中外各国不同环节的房地产税收政策进行归纳和比较,对于中国的房地产税制改革有借鉴意义.     

暴力犯罪死刑适用的量刑情节研究——基于死刑判例的实证考察

暴力犯罪是严重的犯罪行为,是死刑研究的典型样本。在＂保留死刑,严格控制死刑＂和＂宽严相济＂的刑事政策下,司法实践如何运用量刑情节来限制暴力犯罪死刑适用就成为重要课题。通过对暴力犯罪死刑判例的分析,总结出司法实践常见的几种量刑情节。根据这些量刑情节对暴力犯罪死刑适用的影响程度,将量刑情节分为三个量刑等级的情节,即将量刑情节等级化。根据三个量刑等级的情节,运用不同的处理方式来解决量刑情节竞合与冲突的问题,能够有效的从量刑情节方面来限制暴力犯罪的死刑适用。