浅析利润及其分配的税收筹划

国家强调依法征收,对纳税人要求依法纳税,在这种大的法制环境下,站在纳税人的角度,如何正确理解税法的规定,对纳税人节税有着重要意义。探讨如何正确调整计税所得额及所得税后利润分配,如何使纳税人取得节税的利益等可以帮助纳税人学税法、懂税法,使自身利益得到保障。     

因罪生刑,以刑制罪——再论绑架罪法定刑对其法定加重事由解释的反向制约关系

我国刑法对绑架罪规定了极为严厉的法定刑,对其两项加重事由更是规定了绝对确定的法定刑——＂处死刑,并处没收财产＂。①2009年2月底通过的刑法修正案（七）对于绑架罪进行了部分修正,增设了＂情节较轻＂的减轻构成规定,此虽具有重要的意义,但对这一减轻构成的评价、理解与适用本身就是问题。同时,该修正案对于绑架罪的加重构成未作任何修改,堪称遗憾。因此,对这两项加重事由如何解读,至今学界仍然无法达成比较一致的意见,司法实务部门的处理更是各执一词。充分重视和合理运用＂因罪生刑,以刑制罪＂的解释手段,关注刑事法律规范中绑架罪的法定刑对其具体加重事由的反向制约关系,能够比较妥善地解决这一难题。     

退赃对刑罚适用的限制

退赃能够反映犯罪人的主观悔罪表现,能够限制刑罚的适用,在适用刑罚时应当予以足够的重视。这种限制力表现在理论层面、法律层面和道德层面。在运用退赃限制刑罚适用时应当区别对待不同类型的退赃行为,对之分别适用不同的刑罚,并且充分考量退赃的外围因素。     

A TRIO BANDS TOGETHER

正It’s time for Beijing to lose some economic weight and synergize with neighboring Tianjin and Hebei Province By Deng Yaqing JOINT RECRUITMENT:A talent exchange fair for the Jing-Jin-Ji region is held at China International Science and Technology Convention Center in Beijing on April 23     

Another Jiawu Year

正THE year 2014 is a Jiawu Year a c c o r d i n g t o t h e C h i n e s e sexagenary cycle.This tradi tional method of numbering days and years adopted by many Asian countries through history no longer has any significance in modern calen drical matters.But it is still relevan in Chinese contemporary astrology and fortune telling.It was during the Jiawu Year 120 years ago that the Sino-Japanese War broke out.Known in China as the Jiawu War,it com pletely reversed the national status o China and Japan,and led to a long term state of war between the two countries.Nowadays,we see constan disputes and friction between China