论我国税收法定的缺失及其实现

在现代法治社会中,税收法定作为一项重要的宪法原则和税法基本原则,其本质在于对纳税人权利之保护及对国家征税权力之限制。目前,我国税收法律体系及税收实践中存在的诸多问题,折射出税收法定及其基本精神在我国的缺失。因税收法定之缺失而产生的危害,需遵循税收法定之基本精神与要求,从宪法中明确规定税收法定、确立最高立法机关对税收基本制度的专属立法权、规范与监督税收授权立法等方面予以消解,进而实现税收法定。     

The effect of transfer mechanism from juvenile court on conviction on a target offense in criminal court

The question of whether juvenile offenders should be handled in criminal court has been addressed by a number of studies. However, few have examined the effectiveness of the type of transfer mechanism and how it relates to protecting the public. Whether the mechanism used to transfer juvenile offenders to criminal court has any effect on the likelihood of being convicted of a target offense criminal court is examined here. It was found that the juveniles sampled in this study had a greater chance of being convicted on their target offense in criminal court if they were sent there via judicial waiver than if they were excluded from juvenile court jurisdiction by statute.     

被害人责任法定化初探

被害互动理论揭示了被害人在犯罪进程中承担着事实责任,这种责任经规范评价后应该成为影响犯罪人定罪量刑的情节。司法实践不能承受之弊端呼唤着这一情节的法定化,理论和现行立法为其法定化提供了丰富的既有资源。被害人责任法定化应该走一条以刑法分则为基础,以刑法总则为总纲,以司法解释作为保障的渐进之路。     

论我国刑法立法犯罪化的规律和原则细化

从1997年刑法修订到2011年刑法修正案（八）通过,我国刑法立法犯罪化规律呈现出以犯罪化为主,非犯罪化为辅,犯罪圈逐步扩张的情势.增加的41个罪名为法定犯,这其中又以保护公法益的罪名为主.犯罪化应当在抽象原则下进行细化,包括遵循当前的社会发展特征,遵循现阶段的刑事政策,与我国“立法定性＋立法定量”犯罪化模式相适应,注意刑法立法犯罪化与刑法体系的关系等.     

Consumer Redress Legislation: Simplifying or Subverting the Law of Contract

The growth of statutory consumer protection regimes in modern commercial societies has the potential profoundly to disrupt the private law landscape. Such schemes aim to increase access to justice for consumers by offering simplified and clear suites of rights and corresponding remedies. In so doing, however, they affect core areas of private law rights and remedies, and may come to undermine or replace existing contractual principles and policies. The result could be an incoherent system of private law with different principles and rules applying to commercial and consumer transactions. Coherence in the law requires that lawyers abandon their traditional ‘oil and water’ attitudes to legislative schemes and confront directly the interactions between these two bodies of law. This paper engages in that enquiry by considering the relationship between the relatively new consumer redress provisions in the Consumer Protection from Unfair Trading Regulations 2008 and general law principles.     

刑事强制鉴定制度初探

近年来,随着刑事要案为公众所广泛关注,在某些案件中,司法鉴定成为直接影响被告人刑事责任的重要手段,也被推至舆论的风口浪尖之上。然而学界却少有对强制鉴定构建模式的专门论证。我国应当在法律中规定当事人的鉴定请求权,构建与裁量鉴定并行的强制鉴定制度,确定其适用条件、具体程序及监督体制。     

溺死尸体124例形态学分析

通过对124具溺死尸体的尸体征象出现率的统计分析,以明确哪些尸体征象可以在实际案件中用于确诊生前入水溺死。尤其对水中腐败尸体因腐败导致一些尸体征象消失,常难以确诊溺死。溺死腐败尸体左右心肌及心内膜颜色存在差异,对确诊溺死具有重要价值。     

商业受贿罪主体拓展的论理分析——以国家工作人员的界定为视角

商业受贿罪在我国刑法史上,经历了从无到有,逐渐从受贿罪中分离出来,并趋于逐步完善的过程.刑法第93条将国有公司、企业中从事公务的人员以及受国有公司、企业委派到非国有公司、企业中从事公务的人员列入国家工作人员的范围,实属不当.这些人员构成受贿的,应按照商业受贿罪定罪处罚,即使是国家机关工作人员,如果被委派到国有公司、企业或者其他单位,只要从事的是商业活动,有受贿行为的,同样应按照商业受贿罪论处.     

浅论我国行政垄断的分类

破除行政垄断、消除市场的人为分割是建立社会主义市场经济体制的前提。行政垄断的分类方法是否科学,直接影响对解决办法的研究。要从法律上寻找行政垄断的规制途径,首先要以法学理论对行政垄断进行科学的分类。     

两岸授权民间团体的协议行为研究

两岸协议行为是国家统一前,两岸特定民间团体接受官方授权或者委托,就解决两岸交往中衍生的具体问题进行商谈,达成相关协议的法律行为。两岸协议行为的产生有其内在逻辑——它源于秩序建构之需要,基于一中原则之确立,成于双向需求之均衡,在形式上具有民间性、事务性、功能性的特点。两岸法制的差异在很大程度上决定了两岸对协议行为的主体、授权及效力等的不同定位。现阶段,在祖国大陆,两岸协议无论采取何种方式加以实施,都只具有相当于部委规章或最高法院司法解释的效力。台湾当局将两岸协议定位为“准国际条约”、“准行政协定”,是其将两岸关系等同于“准国际关系”的必然结果,这种有悖一个中国原则的政策立场是台湾当局迄今拒绝回归“九二共识”的一个重要原因。