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。     

Harming America: Corporate Crime in a Context of Deregulation

ABSTRACT

Like many Republican presidential candidates before him, Donald J. Trump campaigned on a pro-business, anti-regulation platform, and since his election in November 2016, he has directed his administration to move forward with deregulation in many arenas, including consumer financial protections, environmental controls, and workplace safety among others. Past efforts to roll back regulations governing certain industries, such as the savings and loan and the mortgage industries, have had harmful consequences for the general public or for specific interest groups. In this study, we review what the Trump administration has accomplished with regard to deregulation to date. Then, based on past deregulatory fiascos, we theorize the harmful collateral consequences that may result from this most recent swing of the regulatory-deregulatory pendulum.     

Psychopathy and Female Gender: Phenotypic Expression and Comorbidity; A Study Comparing a Sample of Women Hospitalized in Italy's Maximum Security Facility with Women Who were Criminally Sentenced and Imprisoned,

Various studies have shown that women with psychopathy tend to commit crimes that are less violent than those of psychopathic men. The present study was designed to address the influence of psychopathy on the crimes committed by female offenders. A national sample of female offenders found NGRI or of diminished responsibility and at risk for criminal recidivism (OPG patients) was compared with a sample of female offenders who were convicted and imprisoned. Results of this comparison between the two groups of female offenders indicate that psychopathy is a transversal psychopathological dimension which may or may not be associated with other mental disorders. In both samples, the most commonly reported offenses among women with high PCL‐R scores were minor offenses, not particularly violent, but they appear to be related to typical psychopathic features such as superficial charm, pathological lying, and manipulation.     

Defenders of Freedom or Perpetrators and Facilitators of Crimes? Beyond Progressive Retreatism in the Trump Era

ABSTRACT

Heavily influenced by broad definitions of crime developed by a few pioneering critical criminologists, the main objective of this article is to provide evidence showing that the current Trump administration is a regime that commits crimes of the powerful and facilitates some types of interpersonal violence in private places. Special attention is devoted to direct and in-direct state-perpetrated violent crimes against women.     

实质的犯罪概念比较研究

在刑法学、犯罪学等刑事法学理论体系中,研究犯罪概念具有十分重要的意义。对犯罪概念可以划分为两种类型:一种是实质的犯罪概念,另一种是规范的犯罪概念。在此基础上,文章对英美法系、大陆法系实质的犯罪概念进行了比较研究,指出从历史发展的角度来看,实质意义上的犯罪概念先于规范的犯罪概念,实质的犯罪概念的界定与统治阶级的犯罪观是密切联系在一起的,即有什么样的犯罪观便有与其相应的实质的犯罪概念。     

同种数罪处罚原则新说

数罪并罚问题无论是在刑法学理论上还是在司法实务中都是一个非常重要的问题 ,而同种数罪该不该实行并罚更是刑法学领域争论的焦点之一。目前 ,在司法实务中 ,大多是把其作为一罪从重处罚的。笔者认为 :同种数罪也是数罪 ,将其实行并罚制更有利于打击犯罪、体现罪刑相适应的原则 ,从立法技术的角度来看也更具科学性。     

论两岸经济关系发展的状况、特征和走向

两岸经济关系问题，是两岸关系的重要组成部分和基础。经过近20年的发展，大陆已成为台湾的第一大贸易伙伴和第一大顺差来源地，台商对大陆投资的数量强劲增长，区域相对集中，单体规模加大，增资扩股较多，且由出口加工型向市场占领型拓展，劳动密集型向技术资金密集型拓展，第二产业向一、三产业拓展。两岸产业正由“垂直分工”向“水平分工”转变。究其原因，互补互利是基础，依存依赖是原动力，经济全球化是外在力量，地缘亲缘是人力量。入世后，两岸经济关系将有新的发展，近期而言，两岸贸易和投资将进一步增长，两岸投资将向科技型、服务型、内销型、双向型转变。远期而言，将加快两岸经济一体化的进程，并逐步架构“大中国自由贸易区”。     

美国工会对中美经贸关系的影响

近年来,美国工会对国际经贸乃至世界经济的影响日益凸现,我国政府和企业应积极采取相应措施积极应对。本文分析了美国工会的特点及对中美经贸活动的影响,并提出了一些应对之策。     

外国刑法中犯罪成立要件的实质化

罪刑法定主义应当是形式与实质的统一,以此为基础的犯罪概念和犯罪成立要件也必然具有形式与实质的内容。不同法系的国家实现犯罪成立要件实质化的途径各有千秋。     

经济基础在构建和谐社会中的作用

社会和谐是生产力与生产关系、经济基础与上层建筑等一系列复杂的社会矛盾综合作用的集中表现和结果。政治、经济、文化、思想道德建设、法律法制等等,对社会和谐的形成和发展都有重大作用,但起基础作用的是经济基础,生产资料所有制关系是否适应生产力的性质、水平和发展的要求,对社会和谐具有决定性作用。构建社会主义和谐社会,必须以经济发展为前提。经济基础也是人与自然之间和谐的关键因素。