信托设立之税制分析

信托税制是当前摆在信托业发展过程中一个重大问题,信托税制的落后已经严重阻碍了我国信托业的积极发展。信托制度的一个重要角度是从时间维度来切分,可以分为设立阶段,信托存续阶段,信托终止三个环节。而限于篇幅,本文仅仅限于信托设立阶段,对信托设立的税制问题从税法学和经济学角度进行分析,运用了科斯定律等视角,解释了各国信托制度中信托设立阶段为什么要沿袭普通税制,不征收所得税,只征收印花税的原因。最后得出自己观点认为我国信托设立阶段应该只征收营业税。     

打着委托理财旗号之行为的刑事责任认定

近几年来,委托理财成为我国经济生活中不可忽视的重要现象,投资人委托专业金融机构进行理财是一种安全高效的资本运作方式,但是由于我国委托理财业务开展得较晚,法律法规与相关配套制度也不够完善,委托理财业务在实施的过程中产生了一系列问题。     

论我国《信托法》的基本原则

本文对我国《信托法》的基本原则 ,即信托目的合法性原则、信托财产独立性原则、信托财产管理权与受益权相分离原则、受托人的有限责任原则、信托公示原则、信托承继性原则等作了分析和探讨。     

重构公安机关案件受理模式的思考

当前公安工作中治安行政案件的受理存在着受理模式过于标准化、理想化和嫌疑人员强制审查措施等方面的缺陷。我们应该对案件受理模式和人员强制审查措施的有关规定予以修改。     

越南的人际信任价值观与国家政制

人际信任价值观被越来越多学者认为与国家政制有着密切的关系,特别是社会资本等理论,甚至认为人际信任与现代民主社会政制是正相关关系,是影响现代民主社会政制的重要变量之一.然而,现实的数据表明,虽然越南的国家政制民主指数并不高,但是,越南的人际信任价值观却非常高.为此,本文试图以越南为例,对人际信任价值观做出具体的分析,指出人际信任价值观不应该一概而论,其中的熟人信任和陌生人信任会对国家政制产生不同的影响,因而要对人际信任价值观与国家政制之间的关系做出更为细致的界定,才能提高理论的适用性.     

Ethics as an Enabler of Public Policy

Ethics constrains us. But ethics can also act as an ‘enabler’, helping to secure compliance with public policies. Basing policies on ethical principles helps the public know what is required of them by public policies. Framing policies in those ways also primes people to think in terms of their own ethically based reasons for action. Basing policies on ethical principles can assist in securing the cooperation of potential veto players by creating cooperative norms and a culture of trust.     

当代西方政府信任危机透析

民众对于政府的支持与信任是任何政权合法性的重要基础,也是任何政体正常运转的重要保障。20世纪末以来,西方民主国家中政府的公信力下降已经演化为一股国际性的趋势,成为各国政府面临的严峻问题。西方人民对政府的不信任是众多因素长期混合和交互作用的结果,包括政治选举、政府本身、利益集团、社会文化以及大众传媒等方面的原因。为了提高公民对政府的信心和满意度,巩固政权的正当性和合法性,西方国家采取了多样的手段,开始了塑造“公民性政府”的历程。我国在社会经济改革加速前进的过程中也伴生了一些严重影响政府信任的现象,在这方面,西方国家政府信任危机的内在症结及其解救的经验措施,对于我们提高政府公信力无疑具有重要的启示和借鉴意义。     

行政许可撤回、撤销与信赖保护

<行政许可法>第8、69条规定的行政许可撤回和撤销制度是行政法上信赖保护原则的具体体现.根据信赖保护原则的要求,行政机关在作出撤回或撤销行政许可决定前,必须对行政许可涉及的各种利益关系进行全面衡量.只有在不能给予被许可人存续保护时才会产生撤回或撤销行政许可的补偿和赔偿问题.从我国行政许可立法的现状来看,行政许可撤回和撤销的程序还是空白,需要加以完善.     

Linking two levels of governance: Citizens’ trust in domestic and European institutions over time

This article puts forward a comprehensive framework for explaining the complex and dynamic relationship between trust in the domestic government and trust in the EU, considering time, country and individual-level variation. Using longitudinal comparative data from 32 Eurobarometer survey waves (2004–2018), we first establish that the link between attitude formation at the national and the EU supranational levels is present over time. Second, we show that during ‘extraordinary’ times of crisis the strength of that relationship intensifies. Third, we posit that the European sovereign debt crisis changed the mechanism for this relationship in two ways: during ‘extraordinary’ times, the link is much stronger in countries hardest hit by the crisis, and the relationship holds independent of individuals' political sophistication across all countries. Our findings have implications for understanding the drivers of EU support and theories of institutional trust.     

Does public criticism Erode trust in the police? The case of Jari Aarnio in the Finnish news media and its effects on the public’s attitudes towards the police

A significant part of the general public’s observations and image concerning the police comes through the mass media. It has been assumed that one factor affecting the level of trust is the way the media handles the police. This article describes the media uproar that arose in Finland in November 2013 about police misconduct, and its effects on the public trust in the police. Two hypotheses were tested in the study: (a) negative publicity always decreases trust, and so, too, in this case; and (b) a change in trust is affected by the public’s independent interpretation of the publicity battle, in which case criticism might also increase trust. The study materials comprise the news coverage concerning the uproar and four opinion surveys collected after it occurred. The first survey was conducted immediately after the press conference of the case in week 48/2013 and the other ones in three-week intervals. The results show that following the uproar, compared to the earlier results of the European Social Survey, trust in the police did not decrease—on the contrary, it increased slightly. Our results suggest that in this case a large part of the audience has taken, to use the term of Stuart Hall, the oppositional position when interpreting negative news about the police.