斜向府际税收竞争的法律规制——以股票转让所得课税规则的变迁为对象

我国股票转让所得课税规则的变迁经历了"征税—暂免征收—部分恢复征收—返还部分税收"四个阶段,相应的法律文本为《个人所得税法》、国务院财税主管部门或地方政府的税收规范性文件,核心内容分别是给予、取消以及变相恢复税收优惠。上述规则的变迁反映了税收减免权在中央财税主管部门与地方政府之间的分配及其冲突,这种斜向府际税收竞争越来越激烈。斜向府际税收竞争的产生,源于财政分权不尽规范和规则设计不甚合理等制度成因,它形式上违反税收法定、税收公平和税收效率原则,实质上也侵害了税收征纳各方的合法权益。法律上应当对此进行规制,既要减少税收竞争发生的可能性,又要解决税收竞争引发的问题。     

冷战后中美日在东南亚的软实力角力——以对东盟援助为例

冷战结束后,各国原以美苏争霸为政治前提的一切战略关系和对外政策都需要重新调整,包括对外援助政策。冷战结束距今已经二十多年,许多政策在不断的试验和修正中逐步定型,政策调整的效果也逐渐显现。因此,本文基于"软实力"理论,以冷战后中国、美国和日本对东南亚的援助为例,对三国在东南亚地区的"软实力"角力进行对比分析,并从中得出对中国未来政策的启示。     

Developmental validation of the AmpFℓSTR® Identifiler® Plus PCR Amplification Kit: an established multiplex assay with improved performance

Abstract: Analysis of length polymorphism at short tandem repeat (STR) loci utilizing multiplex polymerase chain reaction (PCR) remains the primary method for genotyping forensic samples. The AmpF?STR^® Identifiler^® Plus PCR Amplification Kit is an improved version of the AmpF?STR^® Identifiler^® PCR Amplification Kit and amplifies the core CODIS loci: D3S1358, D5S818, D7S820, D8S1179, D13S317, D16S539, D18S51, D21S11, CSF1PO, FGA, TH01, TPOX, and vWA. Additional loci amplified in the multiplex reaction are the sex‐determinant, amelogenin, and two internationally accepted loci, D2S1338 and D19S433. While the primer sequences and dye configurations were unchanged, the AmpF?STR^® Identifiler^® Plus PCR Amplification Kit features an enhanced buffer formulation and an optimized PCR cycling protocol that increases sensitivity, provides better tolerance to PCR inhibitors, and improves performance on mixture samples. The AmpF?STR^® Identifiler^® Plus PCR Amplification Kit has been validated according to the FBI/National Standards and Scientific Working Group on DNA Analysis Methods (SWGDAM) guidelines. The validation results support the use of the AmpF?STR^® Identifiler^® Plus PCR Amplification Kit for human identity and parentage testing.     

民事与行政争议交叉案件审理程序之探讨——以寻求公正与效率的平衡点为视角

民事与行政交叉争议引发的关联案件的审理与裁判过程处置不当,则会破坏法律的统一性,妨害司法公正与效率。为避免损害法律的权威,维护社会的稳定,现有法律框架下民事与行政交叉案件的审理程序,应以寻求公正与效率的平衡点为视角,通过正当规范的诉讼程序,适用行政诉讼与民事诉讼不同程序分别进行。同时,还应修改现行法律,设立行政附带民事诉讼制度。     

Discordance at D3S1358 locus involving SGM Plus™ and the European new generation multiplex kits

During the course of routine database sample analysis in the Israel Police DNA database, an off-ladder D3S1358 allele, calculated to be >22.1, extending into the adjacent vWA locus was observed using Applied Biosystems SGM Plus™ kit.To verify the size of this D3S1358 long allele and to ensure it was not part of a trialle pattern in the neighboring locus, the sample was amplified using three of the European new generation STR multiplex kits: NGM^TM (Applied Biosystem), Powerplex™ ESX and ESI (Promega). The results of these amplifications determined the variant to be a 22 allele. Subsequent sequencing confirmed this designation and revealed a nucleotide polymorphism. Ten additional SGM Plus™ profiled samples with D3S1358 alleles larger than 19, were re-analyzed using NGM^TM and Powerplex™ ESX which also showed discordance in the calculated results between original SGM Plus™ designations and those obtained with the European new generation multiplexes.     

我国地方税权的确立及其运行机制研究

The local tax rights is not only related to national and social stability,but also conducive to the healthy functioning local government authorities. To devide tax power scientific and normative,it should strive to combine the central right diligently leading with moderate local power. It means the division of tax power should take full account of the power demand and financial expenditure of local governments. To wisely and rationally choose a main local tax category,we should reform and adjust the local s...     

从宁波工艺品公司案看我国法院对涉外仲裁协议的监督

国家法院对仲裁协议实施监督的核心问题,就是仲裁协议的效力和仲裁庭管辖权的认定：在仲裁程序开始之前,法院就应当根据另一方当事人的请求,令当事人将协议项下的事项提交仲裁解决,除非法院认定仲裁协议无效、失效,或者不能履行;在仲裁程序开始之后,法院仍然有权根据一方当事人的请求对仲裁协议有效性和仲裁庭的管辖权问题进行审理,法院的此项权力来源于法院地国的国内法;在仲裁程序结束之后,当事人还可以裁决所依据的仲裁协议无效为由,申请法院撤销此根据无效仲裁协议作出的裁决,或者拒绝承认与执行此裁决。但如果当事人在仲裁程序中放弃了对仲裁协议有效性或者仲裁庭的管辖权提出异议的权利,则当事人在裁决作出就不能再以仲裁协议无效或者仲裁庭对仲裁协议项下的争议没有管辖权为由,请求法院撤销或者拒绝执行此仲裁裁决。     

论证据意义上的事实

研究证据意义上的事实,有助于准确把握事实与事物,案件事实与证据事实的联系与区别,有助于准确理解与把握我国刑事诉讼证据规定首次明文确立的证据裁判原则、意见证据排除规则。事实与事物既有同一性又存在明显差别。事物是事实的载体,事实是事物现象的表述;事物会发生变化,事实却不会变化,事物的变化导致产生新的事实;事物的反面是无,事实的反面是假。案件事实不同于证据事实,案件事实不是适用法律的依据,证据意义上的事实才是适用法律的根据;案件事实的存在形式不受限制,无法被消灭,却有赖于证据证明,证据意义上的事实不仅存在形式和表现方式要受限制,而且还可能被消灭;证据意义上的事实除了具有客观性特征外,还具主观性特征。证人证言中的事实与意见的界定,以及确定证人证言意见性陈述＂合乎一般生活经验判断＂的方法,证人根据专业知识就专业问题作出的评论与判断意见性陈述应具有证据事实属性。     

Y-chromosome and autosomal STR diversity in four proximate settlements in Central Anatolia

Due to the longstanding human presence in the region and the influence of social traditions, the genetic make-up of populations currently inhabiting Turkey (Anatolia) is quite complex. To characterize the patterns of genetic diversity in rural Central Anatolian villages, we analyzed samples collected at four local settlements for variation at 17 Y-chromosome STR and 15 autosomal STR loci. The resulting data reveal considerable diversity within these settlements, as well as some structure in the paternal genetic variation, with a limited number of haplotypes being shared between the communities. These findings have important implications for forensic studies of Turkish populations.     

Variation in the Measurement of Cranial Volume and Surface Area Using 3D Laser Scanning Technology

Abstract: Three‐dimensional (3D) laser scanner models of human crania can be used for forensic facial reconstruction, and for obtaining craniometric data useful for estimating age, sex, and population affinity of unidentified human remains. However, the use of computer‐generated measurements in a casework setting requires the measurement precision to be known. Here, we assess the repeatability and precision of cranial volume and surface area measurements using 3D laser scanner models created by different operators using different protocols for collecting and processing data. We report intraobserver measurement errors of 0.2% and interobserver errors of 2% of the total area and volume values, suggesting that observer‐related errors do not pose major obstacles for sharing, combining, or comparing such measurements. Nevertheless, as no standardized procedure exists for area or volume measurements from 3D models, it is imperative to report the scanning and postscanning protocols employed when such measurements are conducted in a forensic setting.