非营利组织营利活动及其收入的税法规制——制度比较分析的视角

本文通过中外理论及法律法规比较,揭示了非营利组织的基本特征,即非营利组织是具有组织性、非利润分配性、民间性、自治性和志愿性的组织。同时,为了扩大收入来源,保证非营利组织的可持续发展,国家应在附加有关限制条件的基础上,允许非营利组织开展营利活动。与此同时,需采用不同标准划分非营利组织营利收入的来源和用途,针对不同类型的收入设计不同的税收优惠政策,从而达到鼓励社会力量兴办公益事业、促进市场公平竞争的目的。     

商事账簿法律属性及其立法模式研究

商事账簿是传统商法固有的内容。是商主体或商人依据法律编制的账簿。无论从商事账簿的历史、分类和意义抑或商事账簿的规范性质等方面分析,该制度都是商事私法的重要内容。我国商事账簿立法模式存在诸多缺陷,必须加以完善。制定统一的《商事账簿法》是市场经济发展的需要。     

我国台湾地区不动产信托登记的经验与借鉴

随着我国信托业的发展,迫切需要完善信托登记制度。在我国推进不动产统一登记制度之际,构建不动产信托登记制度的时机已然成熟。我国台湾地区将不动产信托登记纳入不动产登记制度之中,区分信托公契与信托私契,平衡当事人隐私权保护与交易安全价值维护之利益的经验,值得借鉴。信托关系当事人及受益权的信息,应当纳入登记范围,以实现登记之目的。登记簿之设置则不宜采取“双登记簿”模式,而应将信托登记内容纳入不动产登记簿。     

内部能力、企业竞争力和企业资源最优配置——一个理论模型（AMEC模型）

传统的企业竞争力模型缺乏对系统的界定,混淆企业竞争力与企业能力的界限。本文通过引入波特的竞争模型,提出一个多层次企业竞争力模型（AMEC①）。模型分为外部竞争子模型、企业能力子模型和企业竞争力公式三个部分,基于系统分层界定企业竞争力,通过结合企业外部竞争和内部能力两个因素推导出企业竞争力公式;并在系统利益既定的情况下,推导出基于企业竞争力的利益分配公式和基于企业内部能力的利益分配公式,得出一个企、止资源最优配置的路径．最后给出一个企业资源最佳配置的实例。     

2012年出版趋势与宁夏人民出版社图书出版选题比较分析

年度选题计划是一个出版企业全年出版活动的指针,对于出版企业当年的经营活动起着决定性的作用。将自身的特色与当年的出版趋势有机地结合起来,是决定选题策划成败的重要因素。     

公私冲突:中国行业体制改革困境

改革开放以来,随着市场经济的发展,行业协会作为一种同类企业间的联合互益组织在社会经济生活中起着日益重要的作用。但其本身所蕴含的公益性与私益性的冲突却成为制约我国行业体制发展的首要因素,从奶粉事件中我们可以看到:行业协会的私益趋向越来越明显,公益的属性已逐渐被取代。在许多学者声嘶力竭的改革呼声中,我们只有公正的看待行业协会的市场性,摒弃政治意义上的公益至上的观点,进一步厘清行业协会公私冲突的根源,在非营利话与市场化、民营化的互动基础之上,重新拷问中国的行业体制改革的路径选择,才能实现行业管理的善治。     

East Asia in the Global Economy: Theoretical and Empirical Questions for Marxism

ABSTRACT

As Marxism and socialism pass through watershed years it is important to reflect on the abiding questions of Marxist theory and empirical analysis. This article takes up this task in the context of East Asia under the impetus of globalisation and neo-liberalism, introducing a collection of five articles collected in the special issue. The article shows that questions Marx posed about the global economy more than a century ago remain prescient and continue to animate cutting-edge research, as shown in the articles in this special issue.     

网络传播淫秽电子信息犯罪的特点及治理对策

网络传播淫秽电子信息犯罪目前在我国较难治理。公安机关只有根据此类犯罪的行为特点和犯罪的主体特点,采取严厉打击淫秽网站、切实加强网络管理与监控、切断非法利益生成链条等综合性的治理对策,才能形成净化网络环境的长效机制。     

企业资本预算决策再分析——风险测量与规避

初始投资、年现金净流量、寿命期、基准贴现率等预测值,是投资决策分析的计算依据,而实践中投资活动充满了不确定性。应用敏感性分析,场景分析,盈亏平衡分析评估不确定因素对项目经济效果-净现值的影响,是防范各种不利状态下的风险与损失的有效方法。     

Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.