论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

联合国维和人员性犯罪的刑事管辖障碍与改进建议

联合国维和人员性犯罪问题严重侵犯东道国受害者的人权并使联合国声誉受到重创。各管辖主体在对犯罪嫌疑人实际行使刑事管辖权时,存在诸多障碍:维和人员在东道国享有豁免;各国刑法在域外适用上的规定不同和派遣国主观上不愿对本国维和人员性犯罪行使管辖权;维和人员性犯罪难以被认定构成国际罪行;混合法庭须经东道国同意才能成立;维和人员性犯罪是否构成《罗马规约》中规定的国际罪行和受《罗马规约》约束的国家有限。改进建议包括:多方管辖权相互补充;成立对性剥削和性虐待作出快速反应的小组;起草《联合国官员和特派专家刑事责任公约草案》;联合国在东道国设立混合法庭;派遣国在东道国进行实地军事审判等。     

A view from the policy community: a new strategic narrative for Europe?

ABSTRACT

Reflecting on the results presented in articles in this special issue, European leaders should take greater account of external perceptions in crafting the European Union's strategic narrative and guiding its actions. Failure to do so has impaired external policies like the Euro-Mediterranean Partnership, the European Neighbourhood Policy and Eastern Partnership. Leaders emerging from the Arab uprisings perceived the EU as complicit with their countries’ former anciens régimes and Russian leaders see EU support for democracy and the market economy in former Soviet states as duplicitous and instrusive. Awareness of such perceptions should be filtered into EU decision-making, without validating views that European officials and diplomats consider misleading.     

An Honourable Profession: Public Employees and Identity Construction in Chile, 1880–1920

This paper analyses how public employees at two Chilean government offices constructed their occupational identities. In contrast to the vast majority of previous work, which took the 1920s as its starting point, this study focuses on the period between 1880 and 1920. Additionally, the construction of identity is analysed in direct relation to performance in the workplace. The paper asserts that public criticism of their performance prompted public employees to develop an image of themselves based on the concept of their honourability as competent and honest workers.     

基层派出所视频侦查体系构建实证研究

视频侦查已成为公安机关重要的刑侦基础性工作。目前省、市、县、所四级公安视频侦查体系基本建成,而作为基层一线的“所级”视频侦查体系,实践中没有受到足够的重视。应强化派出所层级的视频侦查体系建设,同时,合理协调全社会视频监控系统建设的系统推进,以提升视频侦查工作实战效能。     

Articulating the threatened suffragette body: suffragette embroidered cloths worked in Holloway Prison, 1911–1912

ABSTRACT

In public archives there are a number of hand-embroidered cloths worked by suffragettes incarcerated in Holloway Prison between 1911 and 1912. Denied political status, some of the embroiderers used the hunger strike as a political tool and were forcibly fed. In this paper the embroideries are reframed as material and discursive evidence of suffragette prison experiences. The material narratives of the embroidered cloths are traced, drawing on a dialogue between critical theory, material object enquiry, practice as research and the work of contemporary textile practitioners. Embroidering by suffragettes is explored as an embodied and situated ‘thread act’ that materialised the making of networks, the need for protection of the body and mind, the powers and dangers of boundary crossing, and proto-political thinking.     

新媒介技术下中国政治传播的改变及应对

在新媒介时代,网络空间成为政治传播线上宣传的公共领域,新媒介技术成为不断推动这个领域创新发展的重要力量。新媒介技术下的政治传播格局发生改变,政治传播主体更加多元,政治传播方式更加多样,政治传播的问题也逐渐凸显。转变传统公共政治传播观念,以新媒介技术为支撑,传播优质内容,寻求与公众的政治共识,建立公共传播与公众传播的多向互动格局,增强公众对政府的信任度,能够对新媒介技术下政治传播生态的健康发展产生积极作用。     

中国特色社会主义法治理论:思想根基、主要特性与学科定位

中国特色社会主义法治理论作为中国特色社会主义法治体系的理论化表达,作为一种新型的理论形态,可以从三个方面来认知。首先,从思想源流来看,马克思主义法律思想是中国特色社会主义法治理论的思想根基。其次,从理论个性来看,中国特色社会主义法治理论的主要特性包括中国性、政治性与学术性。从学科定位来看,中国特色社会主义法治理论既是法学学科体系中的一个组成部分,同时也代表了法治理论谱系中的一种最新形态。把握中国特色社会主义法治理论的思想根基、主要特性与学科定位,既是创新和发展中国特色社会主义法治理论的前提,也是坚持和完善中国特色社会主义法治体系的前提。     

物业法律责任界定及解决合同纠纷的建议

廓清物业服务范围及维修责任的边界对于减少合同纠纷具有重要意义。排污管道责任归属问题的背后是物业服务意识差,管理方法落后、物业服务合同部分内容不合法以及利益的驱动。建议细化地方性物业管理条例实施细则;规范、细化、宣传物业服务合同;加强物业制度建设;修改排污管道设计;房地产开发企业与物业管理分离,严格招投标制度选聘物业;加强物业监督。     

新时代中国特色社会主义语境中的服务型政府建设

党的十九大报告中已经明确提出了要大力加强“建设人民满意的服务型政府”,为此,新时代中国特色社会主义对服务型政府建设提出了新的建设要求与总体目标。从新时代的语境中加以分析,发现如今服务型政府建设还有许多不满足新要求的问题,主要体现在政府的服务范围、服务理念、服务主体和服务供给机制等方面。针对上述几方面存在的问题,可以从明确服务边界、牢固树立服务行政理念、加强服务队伍建设、形成以人民需求为导向的公共服务供给机制等方面来加以探讨。