论中国仲裁监督机制及其完善

中国仲裁有内部监督、行业监督和司法监督等三种形式,以司法监督为重心。本文通过比较两大法系有关法院监督仲裁的范围,分析了中国法律界关于中国仲裁监督机制的不同观点以及全面监督论与程序监督论。对于中国仲裁监督机制的改进,本文并不侧重于构建各种具体规则,而主张确立支持仲裁的观念、在仲裁的司法监督上强调严肃执法、确立仲裁员道德规范及审慎确定司法监督的范围。     

论电子商务交易的流转税法律属性问题

如何确定电子商务在线交易数据化产品的流转税法律属性,是目前中外各国财税当局在电子商务税收实践中面临的共同问题,税法理论界也存在着不同的观点。在我国现行流转税体制未进行结构性的改革调整的情况下,在线交易的数据化产品提供,不宜视为增值税意义上的销售货物行为,而应该区别具体情况,分别确定为营业税意义上的提供服务或转让无形财产交易。这样能够在更大程度上体现税收中性原则和实现课税公平,也有利于我国对电子商务课征流转税的制度与未来可能形成的电子商务流转税国际协调规则的接轨。     

被吊销营业执照法人诉讼地位问题的再思考

法人营业执照被吊销后诉讼地位及相关实体问题,是审判实践中大量存在且又亟待解决的法学 问题,其之所以大量存在,是因为我国现行法人法律制度尚不完善。     

Wives are Told: Don't Blame the Bank, Sue Your Solicitor: Royal Bank of Scotland v. Etridge (No. 2) and other appeals [1998] 4 All E.R. 705

This case note considers the Court of Appeal decision in Royal Bank of Scotland v. Etridge (No. 2) and other appeals [1998] 4 All E.R. 705. It concerns the familiar scenario of a wife jointly mortgaging (or providing a guarantee for a mortgage of) the family home in order to secure financial support for a business run by her husband. The House of Lords decision in Barclays Bank v O'Brien [1994] A.C. 180 has given rise to a range of litigation in this area, and the spotlight has now moved from the banks to an examination of the quality of advice given by solicitors. The banks have heeded the warnings in O'Brien and now insist that wives are told to obtain independent legal advice. It will be seen that, following Etridge, if the bank tells the solicitor to give the wife legal advice upon undertaking the transaction, that will be sufficient to protect the bank, notwithstanding that the advice was either inadequate or even not actually given. The onus to ensure that proper advice is given is shifted squarely on to the solicitor. The note concludes that the decision is indicative of the shift of judicial opinion against wives seeking to avoid charges over matrimonial homes and in favour of banks. This revised version was published online in August 2006 with corrections to the Cover Date.     

对做好新世纪新阶段政协工作的粗浅思考

党中央颁发的<中共中央关于加强人民政协工作的意见>(以下简称<意见>),高度概括了中国共产党三代中央领导集体关于人民政协事业的重要论述和以胡锦涛同志为总书记的党中央对人民政协工作的新思考、新要求.本文就<意见>精神中所涉及的新世纪新阶段人民政协的民主监督工作,深入开展参政议政以及构建社会主义和谐社会等内容进行了粗浅的思考.     

新时代党领导立法的逻辑理路

坚持党的领导是中国特色社会主义法治建设的基本经验,坚持党领导立法是我国立法体制上特色鲜明的制度优势,是立法活动中必须遵循的基本原则。随着中国特色社会主义进入新时代,社会主要矛盾的变化导致了国家立法需求的变化,加强党的全面领导对党领导立法的方式提出了新的要求。在这种背景下,党领导立法呈现出全新的时代特征和逻辑理路,主要表现为更加主动地引领立法并将党的领导贯彻到立法的全过程、有力提升了领导立法的科学性和民主性、从党内法规与国家法律衔接统一的视角加强领导立法的规范化建设等,反映了新时代党的执政能力建设与国家法治建设的重大进步。     

公用事业临时接管的行政法规制简

公用事业临时接管的本质是公用事业民营化后国家承担的保障责任,即保障私人部门能够持续、稳定地提供公用事业服务.公用事业临时接管具有强制性、即时性和过渡性的特征,不具有终局处分的效果,其性质与行政即时强制相似,但不可完全等同.我国目前的公用事业立法存在法律位阶低,条文简单、粗疏且分散,缺乏可操作性等问题,从而导致实践中公用事业临时接管的纠纷频仍.完善公用事业临时接管制度的当务之急是尽早制定统一的《公用事业法》,以明确公用事业临时接管的实体和程序制度.     

“War Scar Literature” of Contemporary Japanese Literature——A Case Study of Social Novels of Toyoko Yamasaki

After the Second World War, some Japanese writers began to turn their writing focus to the War itself by referring to the literature and doing field studies. A rising number of realistic works, the so called “war scar literature” were then created focusing on war scenes, individual soldiers and social trends. One of the shared features of figures in these works was their real war experiences. Some figures, however, were presented too high profile, e.g, Tadashi Iki in Fumō Chitai. In such case, the literacy imagination tended to cover historical authenticity, which reflects a lack of complete and objective understanding of hurts brought about by the war. It may mislead the readers by forming a directed sense of nationalism. In this regard, literacy criticism is therefore necessary to help Japanese people to understand and reflect over the history.     

近代日本天皇制的历史考证

在幕末变局下,“天皇亲政”与“公议”成为了近代日本天皇制构建和形成的两个原则,在明治新政府中逐渐协调并趋向制度化.二者并非简单直接的对立,而是互相支持,二者亦非均衡平稳发展,有时也会出现激烈的对抗.以福泽谕吉为例,能了解到民众参政的理由、以及天皇在这种构建中所处的位置.“公议”原则体现了政治参与扩大的近代化趋向,于此同时,天皇亲政的传统得到继承,国家意志须经天皇权威的确认,“公议”转化为了“天皇亲政下的公议”,其中内含了消极因素,最后军部法西斯主导下的对外侵略体制亦与此有密切关联.     

20世纪中国文学建构中的新传统因素

清末民初是20世纪中国文学新传统形成的重要阶段,特别是在中国意识的影响下,中国文学的文学观念、制度建构和审美趋向等方面都出现了有别于古典文学和西方文学的新传统因素,诸如文学功能的历史化、文学建构的社会化和文学演进的尚武化等都较大地改变了文学书写的整体面貌。