论行政诉讼受案范围之扩大

随着中国加入WTO ,过于狭窄的原行政诉讼受案范围已经不能适应WTO形势及其相应规则的需要 ,扩大行政诉讼受案范围势在必行。当然 ,行政诉讼受案范围的扩大并非是无限的 ,应处理好行政权与司法权以及与行政相对人权利之间的关系。可从扩大具体行政行为的审查标准、将抽象行政行为纳入行政诉讼受案范围、建立行政公益诉讼以及扩大行政诉讼法的权利保护范围四方面做起     

Criticism of China＇s Anti-Trust Actions Is Unfounded

正THE Chinese government has recently launched antimonopoly probes against foreign corporate giants such as Microsoft,Mercedes-Benz and Audi.Some Western media outlets have interpreted the investigations as suppression of foreign enterprises.Although expected,these reactions are unreasonable in the light of evidence.China’s restrictions on monopolies are no more extreme than those practiced by other major economies,and in some ways are more lenient.When foreign companies violate laws,the Chinese government is obliged to step in     

“阳光行动”与警务创新

警务创新是公安工作发展的不竭动力,"阳光行动"是重要的警务创新,是公安工作发展的必然要求,是当前乃至今后一个时期山西公安工作的战略目标和战略任务。"阳光行动"必将带来警务模式的创新发展,由封闭式半封闭式的警务工作向开放型的警务模式转变,由被动式半被动式的警务工作向主动型的警务模式转变,由静态式半静态式的警务工作向动态型的警务模式转变,由运动式战役式的警务工作向规范型战略型的警务模式转变,由单一人员式的警务工作向科技型立体型的警务模式转变,由管理式的警务工作向管理服务型的警务模式转变。     

“阳光行动”的主题内涵与实践价值

山西公安系统正在开展的"阳光行动",其内涵可以从语义层面、学术层面和实践操作三个层面来进行分析。而其实践价值可以归纳为:必然能为实现孟建柱部长提出的"一个目标、五项要求"和省公安厅制定的"1+8"规划蓝图提供有效途径;必然能为山西的转型跨越发展提供可靠保障;必然能为公安工作适应时代呼唤、回应人民群众的新期望和新要求作出积极贡献。     

扎实做好“三进”工作

用科学发展观教育武装当代大学生，提高他们思想政治素质，培养出政治合格的接班人，是高等院校肩负的义不容辞的重任。要采取措施，扎实做好科学发展观的“三进”工作。     

Doing Justice to Anti-Trust Actions

正Since July,Chinese regulators have launched anti-trust investigations into several well-known foreign companies operating in China,including telecommunications company Qualcomm,computing giant Microsoft Corp.and Audi dealers under the auspices of FAWvolkswagen Automobile Co.Ltd.     

影响民用航空飞行安全违法行为的成因及对策

民用航空为社会公众服务,但在人、财、物大流动的新时期,不断有危及民用航空飞行安全的行为发生,对社会、对乘客、对国家造成严重危害,甚至在国际上造成恶劣影响,针对这些违法行为的特点采取有效的管理措施已迫在眉捷.     

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.     

当前打击贩卖淫秽光碟的难点及对策——对昆明市莲华片区贩卖淫秽光碟整治的调研报告

当前,公安派出所在治理辖区社会治安,打击贩卖淫秽光碟的整治中存在认定难、处理难、取证难、协作难等困惑,其原因包括利益驱动、法律可操作性不强、认识不统一、惩罚力度不够等;针对以上原因,笔者提出:一是要领导重视、统一认识;二是要有配套法律的落实措施,重点地区重点打击;三是加强协作、规范管理;四是综合治理、多管齐下。尤其强调增加法律法规的可操作性。     

农民工的抗争行动及其对阶级形成的意义——一个类型学的分析

结构力量与结社力量对农民工阶级形成历史进程中抗争行动的表现形式、内容及其性质,具有深远的影响。基于这一判断,本文根据组织化程度和抗争的性质初步构建了一个类型学框架,将农民工的抗争行动划分为四个类型;同时,结合具体的抗争案例,分析了这些初生的抗争行动对农民工阶级形成的可能意义。