论税法的惩罚性规则

传统税法理论认为,经济性和规制性是税法的本质特征,惩罚性就其本身而言并非税收的主旨。但作为现代税法理论发展过程中逐渐显现出来的新要素,税法的惩罚性越来越受到社会各界的重视。本文旨在对税法惩罚性规则之内涵和产生机理进行分析,以期从税收和税法理论的高度探讨新时代的税法问题。     

税收筹划应从小处做起

税收筹划是纳税人依据所涉及的现行税法，在遵守税法的前提下，对经营、投资、筹资等活动进行旨在减轻税负，实现财务目标的事先谋划和对策。如何实现“纳税最少”，个税应关注“临界点”和计算“盲区”，提前计算年终奖个税，合理避税。保证税金在企业账户内最大限度的保留、生息，实现“纳税最晚”。实现“纳税最巧妙”，最重要的就是要及时掌握国家和地方的税收政策，降低税负。     

扣缴义务就是纳税义务

在我国，扣缴义务问题研究呈现出严重的复杂化倾向：对扣缴义务人的地位难有一致认识；陷入了一个难以理清的三角关系中不能自拔；无法完成税款扣缴实践赋予的使命。由此导致的结果是，在此基础上构建的扣缴制度，不仅一触即溃，而且漏洞大开，税款流失，成本徒增，与其目的背道而驰。究其根本原因，就在于没有正确认识扣缴义务就是纳税义务这一性质，过分强调了其特殊性。同时，还存在几个重要概念混乱的问题。     

“后税费时代”农村公共物品难题的法经济学和法社会学分析——以大型农用水利设施为个案

税费改革和产权改革后的农村公共物品在运营上陷入困局，其根源在于改革在方向与规范、技术之间的脱节。这种脱节既反映在公共物品本身的运营系统内，还体现在更为复杂和深刻的制度背景之中。以“大制度理论”为背景，基于法经济学和法社会学的视角，大型农州水利设施的运营难题集中反映了当前家庭联产承包责任制的弊端和局限，凸显了当前农村自治在乡村组织动员能力建设和公共事务决策权分配这两个重大环节上的疏漏．并显示出当代农村改革在制度变迁上存在的缺陷和弊端。解决大型农用水利设施难题的具体方案应当遵循序列化、层次化的原则，有步骤、有重点地逐步推进。首先应建立中央和省级政府对大型农村水利设施的外贴制度，通过各级转移支付集中解决大型农用水利设施的历史负债，消化其巨大的沉淀成本，并在全体村民享有最终决策权的基础上，完善水利设施的产权改革，以及完善水费征收制度。其次应加强乡村直接民主制度、土地经营制度、乡村金融制度等宏观制度的建设和完善，并推动农村改革在制度变迁上走向科学与合理。     

命案侦查取证问题研究

公安部提出"证据战"的要求之一,是用最严格的规范办理命案。命案侦查取证是分析命案案情的前提和先决条件,是判断、认定案件事实的基础。只有做好命案的侦查取证工作,才能为运用证据认定案件事实提供充分的证据材料,才能实现"多破案、快破案、办好案"的目标。转变"以侦查为中心"为"以审判为中心"的执法理念,严格按照要求开展命案侦查取证工作,是实现"多破案、快破案、办好案"目标的重要保障之一。     

论现代服务业营业税法的改革取向

现代服务业已经成为衡量一国现代化水平的重要标志。然而，我国现行营业税法律制度存在的诸多弊端，尤其是重复征税问题无疑成为现代服务业发展的重要障碍。因此，剖析现行营业税法律制度是改革之前提。在此基础上，借鉴国外促进现代服务业发展的先进税收立法经验，并结合我国的国情，进一步完善营业税法律制度。与此同时，应改变对现代服务业的征税方式，将其逐步纳入增值税的征收范围，以避免重复征税，从而减轻现代服务业的税收负担。目前，上海正进行增值税扩围的试点，以此为契机积累向全国推广的经验，可促进现代服务业快速有序发展和竞争能力的提升。     

农业税费改革对农业经济增长影响的实证分析：1996—2010

本文在回顾我国农业税费改革历程的基础上，首先从理论上分析了农业税费改革对农业经济的影响，然后采用拓展的柯布一道格拉斯生产函数模型，利用农业税费制度改革前后15年31个省、市、自治区的面板数据分析和检验了税费制度变迁对我国农业经济增长的影响；并分区域对东部、中部和西部的影响程度进行比较分析，最后在结论部分有针对性地提出一些对策建议。     

'Sharing the Proceeds of Growth': Conservative Economic Policy under David Cameron

Upon becoming Conservative leader, David Cameron, and his Shadow Chancellor, George Osborne, initially sought to compete with Labour by pledging increased expenditure on education and the NHS, and thereby insisting that tax cuts would have to wait. Rather than cutting taxation overall, the emphasis was on restructuring and simplifying Britain's tax system, and shifting the burden towards the better off, mainly thorough promoting environmental taxes. However, the economic collapse at the end of 2008 has prompted the Conservatives to modify this new economic stance, by insisting that they will no longer match Labour's planned increases in public expenditure, but, instead, will increase it at a lower rate. This is intended to reduce the need to increase government borrowing during the recession, and thereby ensure that when the economy recovers, the proceeds of economic growth can be shared between higher public expenditure and lower taxation, rather than being spent on repaying government debt for many years ahead.     

试析资源数据库与图书馆的现代化

资源数据库不仅是图书馆资源共享体系建设的基础,也是馆员在图书馆数字化过程中完成心态调整,提高帮助读者获取所需资料等方面的服务能力,扩大图书馆服务范围所必备的软件基础.     

Ukrainian kleptocrats and America's real-life House of Cards: Corruption,lobbyism and the rule of law

Washington DC is not only a center for democracy promotion programs by government-funded and private foundations and think tanks. Washington DC has also attracted hundreds of millions of dollars for lobbyists, political consultants and think tanks from authoritarian political forces and kleptocrats who have little in common with American and European values. Both Republicans and Democrats have been recipients of these illicit funds from state officials and oligarchs who are seeking to ingratiate themselves with American public opinion. Political consultants, lobbyists, lawyers and think tanks which receive funds from such sources are part of a bigger problem of reverse corruption and cynicism and the export of authoritarian practices from Ukraine and post-Soviet states to the West. This was clearly seen in the hiring of Paul Manafort, Viktor Yanukovych's long-time political consultant by US presidential candidate Donald Trump. Trump's promise to ‘drain the (Washington) swamp’ rings hollow after it was revealed he accepted funds from a Ukrainian oligarch who had earlier donated funds to the Clinton's (Reader 2016).