新一轮税收法制改革的前瞻性思考

进入21世纪,新一轮税收法制改革悄然拉开序幕。市场经济与民主法治对新一轮税收法制改革提出更高的要求,改革的范围不局限于税制结构与税种的优化,而是我国税收法制的整体建设,包括税收立法、税收执法、税收司法的全方位、多层次的历史变革。     

Tax incentives for innovation: time to restructure the R&;E tax credit

The R&E tax credit has never been effective and subsequent attempts to restructure it have not addressed the major deficiencies. Moreover, in the 25 years since the R&E tax credit was enacted, a steadily increasing number of countries have implemented or expanded competing tax incentives, which in many cases are better structured and larger in size. As a result, the relative impact of the US credit is now negative in terms of incentives to conduct R&D within the domestic economy. The inadequacy of the credit stems largely from its small size and its incremental format. The impact of an R&D tax incentive is affected by its scope of coverage, the ability of industry to take advantage of it over the entire R&D cycle, the magnitude of the incentive relative to other nations’ tax policies, and its ease of implementation. In the end, a tax incentive must sufficiently lower the user’s cost of R&D to overcome barriers to allocation of private-sector resources commensurate with the potential rates of return on such investments. As a policy instrument, a tax incentive for R&D should be most effective if its form is a flat rate applied to all R&D.

论环境收入税

环境税主要包括收回成本型环境税、提供刺激型环境税和增加收入型环境税三种类型,而环境收入税是增加收入型环境税的主要税种。为贯彻"受益者付费原则",我国在开征排污税、污染产品税等环境税的同时,也应开征环境收入税。环境收入税应以在我国境内从事生产、经营活动并取得销售(营业)收入的的单位和个人作为其纳税义务人,以应税收入为其计税依据,适用税率为比例税率。     

论非均衡经济制度下税法的公平与效率

我国的非均衡经济制度创造了举世瞩目的经济奇迹,这得益于社会转轨时期两种经济模式并存,其制度资源新旧交替的溢出,令"效率优先,兼顾公平"的基本原则左右逢源;然而,贫富失衡的社会必须内生衡平的法律机理予以回应,作为转移支付实现社会财富公平分享的税法,其调节功能的非均衡构造和回应只有在特定的本土制度资源的基础上对症下药,以税负的实质性公平原则契合现实的不平衡状态,方能达到共富和谐的理想目标。     

职务犯罪调查中的检察引导问题研究

国家监察体制改革完成后,监察机关既承担着违纪违法的调查职责,也拥有了对职务犯罪的调查权,监察调查因被认为"不是侦查",使得职务犯罪的追诉呈现出一种全新的"调查—公诉"模式。该模式可能存在多种隐患,尤其是监察机关的刑事调查或将游离于"诉讼"之外,甚至有诱发"调查中心主义"的危险。要使"调查—公诉"模式得以优化升级,特别是在"以审判为中心"的统辖下,应考虑确立职务犯罪调查中的检察引导制度。作为公诉的准备活动,监察机关的刑事调查与公安机关的侦查一样,也是国家追诉犯罪机制的一个有机组成部分。要确保追诉能够取得成功,避免不必要的错误和疏漏,实现惩治腐败的有效性,应让检察机关介入监察机关的刑事调查,使其能够动态地了解整个刑事调查过程,并可以运用自己的诉讼经验,就证据的收集、固定、审查和运用向监察机关提出意见。尽管监察体制改革对检察机关的法律监督地位产生了重要影响,但这并不妨碍其通过提前介入、决定逮捕、退回补充调查、非法证据排除、不起诉等多种方式,来引导乃至监督监察机关的刑事调查。     

The Utility of Skeletal and Surgical Features for the Personal Identification Process: A Pilot Study

This pilot study provides a conceptual framework for the application of the anthropological analysis of skeletal features and surgical interventions for the purpose of identification in cases of unknown deceased individuals with unavailable fingerprint, genetic or odontological antemortem data. The study sample includes 276 individuals with known demographic and clinical information from the Italian CAL Milano Cemetery Skeletal Collection. In the sample, 124 (45%) individuals showed one or more skeletal features that may be potentially individualizing. Of these, 79% showed two and more features, which occurred in a multitude of different combinations. Skeletal findings may provide useful postmortem information that can be compared with antemortem witness statements and clinical imaging. However, more research into the utility of dry bone findings and the availability of comparative material, including imaging, and epidemiological data needs to be undertaken before skeletal features can be implemented into identification protocols and databases.     

Combined DNA Typing and Protein Identification from Unfired Brass Cartridges,,,

Biological evidence analysis from contact traces is adversely affected by low quantity and quality of DNA. Proteins in these samples contain potentially individualizing information and may be particularly important for difficult surfaces such as brass, where DNA may yield incomplete profiles. In this study, touched unfired brass cartridges were sampled using dry tape or wet swabs and analyzed by separating DNA and protein from the same collected material, thus producing both genomic and proteomic information. DNA recovery was similar for both collection methods, with tape yielding an average of 1.36 ± 1.87 ng and swabs, 1.34 ± 3.04 ng. Analysis by mass spectrometry identified 95 proteins, with the two collection methods showing no significant difference (p = 0.76) in the average number of collected proteins: 44.5 ± 10.9, (tape) versus 47.9 ± 20.4 (swabs). Proteins can be collected from fingerprints at levels necessary to provide identifying information, thus expanding information obtained from challenging evidence.     

行为的异质性对税法规制的影响及其缓释思路——一种“能力——行为”的分析范式

税法上的"行为"范畴存在高度的异质性,建构统一的"财税行为"概念较为困难。税法领域,不同主体从事的行为性质各异又相互依存,均产生法效果,并需要接受税法的评价和规范;即便是形式上相同的税法主体,由于能力等因素的差异,外在的行为同样呈现突出的异质性。两个层面的异质性对于税法功能的发挥均产生一定影响,须于制度设计时有的放矢、妥为回应。在完善个人所得税制、藉此发挥分配规制的功能时,即应重视税法上行为的异质性,将纳税人的博弈行为纳入决策依据;区分博弈行为的不同层类,循"能力——行为"逻辑脉络辨证施治;同时关注纳税人之间因能力差异引致的行为分殊,在改进征税模式等核心税制时,俱应强调理论和实践的融通。