税收筹划应从小处做起

税收筹划是纳税人依据所涉及的现行税法,在遵守税法的前提下,对经营、投资、筹资等活动进行旨在减轻税负,实现财务目标的事先谋划和对策。如何实现“纳税最少”,个税应关注“临界点”和计算“盲区”,提前计算年终奖个税,合理避税。保证税金在企业账户内最大限度的保留、生息,实现“纳税最晚”。实现“纳税最巧妙”,最重要的就是要及时掌握国家和地方的税收政策,降低税负。     

Risky Business: What Happens to Gender Equality and Women's Rights in Post-Conflict Societies? Insights from NGO's in El Salvador

Using the case of El Salvador, this paper explores how women's organizational skills developed in civil war translate into work in NGOs in the post-conflict struggle for rights. The paper briefly describes the gender stratification methodology used in the analysis and then presents the situation in El Salvador before, during, and after the war. After discussing how Salvadoran women, despite quite limited economic power, became a well-organized force that was strategically indispensable to the rebels during the war, the paper examines factors that contributed to the success of Las Madres Demandantes (LMD), an NGO focused on the single issue of getting child support payments to women. The experience of other NGOs in El Salvador is reviewed with respect to the factors that contributed to the success of LMD. In conclusion, a few lessons from the issues faced by the post-conflict women's NGOs in El Salvador are presented.     

Militarisation of governance after conflict: beyond the rebel-to-ruler frame – the case of Rwanda

In this article, we develop and expand the rebel-to-ruler literature to go beyond ‘rebel transformations’, in order to examine the transformation and militarisation of the entire post-genocide society in Rwanda. Through a historical and socio-political analysis of the military’s influence in post-genocide Rwanda, we argue that the adoption of military norms and ethos, drawn from an idealised and reconstructed pre-colonial history rather than simply an insurgent past, motivates the military’s centrality and penetration of all society’s sectors, economically, politically and socially, with the ultimate aim of retaining power in the hands of the rebels turned rulers. As such, the case demonstrates the need for an expansion of the rebel-to-ruler literature (1) beyond its concern with parties and regime type to a broader palette of governance effects and (2) beyond its singular focus on insurgent past and towards a longue-durée understanding of complementary causes.     

柬埔寨产业发展、规划及经验

近几年,柬埔寨经济发展非常迅速,产业发展有着鲜明的特色,各产业都有未来发展规划。其经济发展经验主要有：国民经济产业发展目的明确、重点突出;国民经济、产业规划有条不紊;转变经济增长方式。     

Measuring peace using household-level data from post-conflict Solomon Islands

The definition of peace and its quantification has challenged many researchers. The extant literature defines and measures peace in contradistinction to violence, thereby making the measure an indirect one. There is scope for the alternative of a direct measure of peace in the form of a Peace Perception Index (PPI) as revealed here. We use household-level survey data from Guadalcanal Province in the Solomon Islands to compute the PPI. Our analysis shows that the once conflict-affected communities on Guadalcanal have attained a PPI of 88 per cent of the level of peace prior to the conflict. That is, the perception of the level of peace in the sampled community has improved to 88 per cent since the installation of a peacekeeping mission a decade back. We argue that recognising the people’s perceptions, rather than the use of the absolute minimalist or maximalist notion of peace provides nuances on the levels of peace reached in a post-conflict situation.     

城市空间利益的正当分配——从规划行政许可侵犯相邻权益案切入

高速城市化和城市土地上多元权益结构的形成,催生了开发过程中城市空间利益分配问题.对此,私法上相邻关系规则和民事诉讼制度已不敷使用.行政法的第三人效力制度和理论,拓展出利害关系人行政诉讼.但是,对我国典型案例和样本判决的解析表明,法院将主观权利保护诉求处理成了客观合法性监督,从而减弱了原告资格扩张的意义,而行政过程中的程序权利和行政许可审查内容公开也未能形成利益的实体权衡机制.这种局限性使得作为裁判依据的城市规划和技术标准变得相对关键,其利益权衡机制的确立至关重要.这就形成了城市空间利益正当分配的多阶机制和连续过程,它在行政的合法性证成的传统模式基础上拓展了行政的正当性证成机制.     

医疗机构擅自开展计划生育手术涉及的法律问题探讨

通过对一起公立医疗机构擅自开展计划生育手术案的法律适用及所涉及的违法主体处罚问题进行分析探讨,针对本案调查处理存在的问题提出相应建议,为此类案件如何准确地适用法律提供参考。