生态文明视域下的环境税收法治省思——从平移路径到并行路径

近年来,环境税收法治的结晶集中体现为环境费改税与环境税立法。要评估环境税收法治在生态文明建设中的表现,庇古税原理是重要标尺之一。由此观之,由于未能严格秉持庇古税原理进行设计,立法者在生态文明建设和政治文明建设任务"竞合"且时间紧迫的情况下,选择了一条成本最小的"平移路径",导致环境税成了迷你版环境税,环境税立法也未能与整个税制的"生态化"统筹起来。对此,应全面、正确理解庇古税理论,统筹环境税法与整个税法制度"生态化"两路并进,不仅从征税范围、税率结构、税收优惠、税权配置等方面完善《环境保护税法》,而且同步优化相关税制,以环境税收法治并行路径来积极推进生态文明建设。     

Institutional Differences and Local Government Performance: Evidence from Property Tax Assessment Quality

Abstract

This article examines the relationship between institutional differences embedded in local governance structures and government performance in the specific context of property assessment. In order to provide deeper insight into why certain governance structures perform better than others, we focus on the impact of nested levels of institutions—constitutional-level and substantive-level rules of governance—beyond the conventional perspective of the form of government. Based on panel data of cities and towns in New York State between 1993 and 2010, our analysis indicates that, among other institutional arrangements, municipalities employing the council–manager form with appointed assessors are most likely to achieve higher levels of assessment quality (uniformity) of the residential property. This indicates that having politically independent (more career-oriented), low-powered appointed governance structures rather than politically risk-averse (more voter-oriented), high-powered elected counterparts are more likely to be effective at reducing risk in tax equity issues, thus providing better financial performance.     

论预防和处置群体性事件中的情报工作

由于群体性事件的突发性和难以预知性,情报工作越来越凸显其重要。群体性事件的成功预防和妥善处置,离不开及时、准确的情报。只有健全完善情报收集制度、情报分析研判制度、情报报送制度、情报评估、奖励制度,才能及时了解边防辖区群体性事件的动态,准确判断事件的发展趋势,做好预防和处置群体性事件工作。     

监狱生产税收政策研究

监狱生产作为一项公共产品本不涉及纳税问题。然而,我国的监狱生产借助了监狱企业这样的组织形式,并且随着市场经济的发展,现代社会的多元需求将逐渐打破监狱生产国营的垄断地位,不同所有制形式的组织将会介入监狱生产,使监狱生产面临更加复杂的纳税问题。借鉴国外政府对监狱生产的扶持政策,对探讨我国监狱生产税收政策有一定意义。     

Historical tradition and community mobilisation: narratives of Red Clydeside in memories of the anti-poll tax movement in Scotland, 1988–1990

Contemporary scholarship has shifted focus from a ‘labour history’ focused on industrial movements to a more comprehensive ‘working-class history’, encompassing the broader social parameters of protest with community and industrial struggles unified in material interest and consciousness. This article locates the poll tax non-payment campaign of 1988–1990 on Clydeside, a major expression of working-class mobilisation which contributed to the demise of Margaret Thatcher’s premiership, within this international historiography. The analysis is based on oral history interviews with twelve activists who represented all the major political trends from the non-payment campaign. The anti-poll tax movement was embedded in traditions of community mobilisation shaped by a moral economy of housing and amenities, which had roots in the First World War era ‘Red Clydeside’ struggles, and developed through the post-Second World War predominance of public sector housing. The analysis demonstrates how activists constructed narratives of their own resistance in the anti-poll tax movement within a powerful cultural circuit, where the collective memory of past mobilisations and the consciousness associated with the moral economy of housing and amenities informed contemporary perspectives and political activity. The campaign was not politically monocultural. Differences between political groups involved in the non-payment campaign are analysed showing that the need of composure (of memories) led to contrasting interpretations of Red Clydeside. These were influenced by geographical distinctions between traditional working-class areas with strong tenants’ organisations and the peripheral estates where such organisation was weaker. The impact of deindustrialisation and the welfare policies of the Thatcher government created a popular resentment in these areas. This strengthened moral economy opposition to the poll tax, whilst the traditions of community mobilisation provided effective means of harnessing this through non-payment and direct action against sheriff officers.     

¿Cómo recaudar más sin gastar mejor? Sobre las dificultades de incrementar la carga fiscal en México

This article explores how tax revenue can be increased in Mexico, especially through more collection in higher-income sectors. An overview of the Mexican government's capacity to collect taxes is offered before analyzing the reasons why tax revenue has not increased in over more than two decades. A sketch of strategies that the recent Peña Nieto administration could have followed in order to increase tax revenue in a progressive fashion is also provided. One of the article's main arguments is that without more efficient public spending, it will be difficult to collect more taxes permanently, especially in such an open economy, with institutions that are as weak as those in Mexico. Furthermore, in a democracy, there is little public acceptance for more taxes, no matter how progressive they may be, unless the government can provide certainty about more efficient public spending. For these reasons, unless the quality and progressiveness of public spending and tax collection advances, it is even undesirable that the government increase its tax revenue.     

铁路站车人体藏毒犯罪案件查缉

公开查缉和延伸侦查是公安机关侦破毒品犯罪案件的两种基本措施和方法。铁路站车人体藏毒犯罪的特殊性,决定了公开查缉是铁路公安机关打击铁路站车人体藏毒犯罪的主要侦查手段和方法。面对铁路线长、点多,涉及区域广,人员流动密度大等实际,查缉工作要着重分析、研究行为人在运毒过程中不同阶段的心理变化所引起的行为性变化。为了有效打击站车人体藏毒犯罪活动,侦查员要树立强烈的侦查、法律、证据、情报技术等四个方面的意识。     

改革中国税制与西部地区发展

为了贯彻西部大开发战略,缩小东西部差距,国家的税收政策应向西部倾斜,应以着力于支持发展基础设施建设,着力于支持生态环境保护和建设,着力于支持发展特色经济等为基本原则。对设在西部地区国家鼓励类的内资企业和外商投资企业,都应给予企业所得税的减免。     

微信电子证据的收集和审查判断

在刑事诉讼领域,微信电子证据被越来越广泛地运用,有些微信电子证据甚至成为认定案件事实的关键证据。目前,司法实践中对于微信电子证据适用存在诸多疑难问题。在法治层面上进一步完善微信电子证据收集程序,健全微信电子证据的审查判断标准,需要结合立法和司法实践进行深入探讨,从而实现微信电子证据审查判断的规范化。     

Adult sex estimation from the minimum supero-inferior femoral neck diameter in a contemporary osteological sample from Buenos Aires,Argentina

Sex estimation of adult skeletons is an important step in forensic analysis. Although the femur has been metrically studied for sex assessment around the world, very limited information is actually available on modern populations of Argentina. In this paper, the estimation of sex based on the metric evaluation of the supero-inferior femoral neck diameter (SID) in a reference osteological collection from the contemporary Chacarita Cemetery of Buenos Aires City (Argentina), is evaluated. Protocols generated using SID in other three reference skeletal samples are also tested on this collection. One hundred and sixty-four individuals of both sexes and between 24 and 96 years old are analyzed. Inter and intra observer errors suggest that the replicability of the procedure is adequate. The sectioning point calculated from the direct measurements is 30.86 mm and results show a high degree of dimorphism. The proportions of correct sex discrimination and the likelihoods of correct allocation obtained with the direct measurements, along with the results of a discriminant function, a binary logistic regression and a Bayesian approach, are all higher than 0.85 (0.85–0.93 for females, 0.88–0.91 for males). When the formulae from other samples are used in the Chacarita Collection, the percentages of correct estimations range between 72.41% and 81.03% for females and between 80.46% and 88.50% for males, while the likelihoods are between 0.73 and 0.81 for females and between 0.79 and 0.82 for males. As the values for the estimations obtained using the statistical procedures generated in the present research are higher than those available for other collections, the method is more adequate to use in the analysis of contemporary skeletal remains from Buenos Aires and surrounding areas. The trends identified highlight the importance of population-specific metric methodologies in forensic contexts and deserve future testing in contemporary samples from neighbouring regions.