论外商投资企业转移定价避税

目前我国许多外商投资企业长期亏损,但仍能够处于非破产境地,其中一个非常重要的原因就是其利用转移定价方式转移利润进而避税,这严重影响了我国的税收征管。本文从外商投资企业转移定价避税的一般表现形式入手,指明我国外商投资企业转移定价避税的特点,分析了现行税收法规对外商投资企业转移定价问题规制的内容及存在的缺陷,提出笔者对于完善相关立法的建议以及其他可采取的一些反避税措施的思考。     

司法实践中的普通法法律至上原则

普通法法律至上原则在司法实践中表现为以下几个主要的方面：司法审查,“高级法”观念,法官的权威和适当的法律方法。正是这几个方面保证了法律至上原则在司法实践中得以实现。     

民事诉讼回避制度的两个基本问题

从我国民事诉讼领域观察,回避制度在回避原因、适用程序两个方面存在着结构性的缺陷,在实践中导致侵害当事人诉讼权利的后果。有必要对我国回避制度进行规范分析,并对司法实践运作状况加以考察,对民事诉讼回避制度进行修改、完善。     

也谈我国的法律漏洞修复技术——基于一种司法实践的角度

众所周知,"司法是社会正义的最后一道防线"。我们看到司法活动对公民权利的保障和实现发挥着举足轻重的作用,其中法官的判决更是人们目光的"焦点",也是最关键的一个环节。我们从内心崇尚法律的权威,坚信法官依法判案,但是,实际上现有的法律并不是完美无缺,涵盖生活方方面面、点点滴滴的。当法官面对法律条文没有具体规定时,他们怎么办,他们怎样解决遇到的法律难题,怎样填补法律的漏洞以使判决具有公信力。由此,对当前我国司法实践中的法律漏洞的填补应进入更深层次的思考     

The Avalanche Perspective: women jurists in Korea 1952–2008

The author proposes and employs the Avalanche Perspective in analysing the entry of women into the Korean judiciary from the first pioneers in 1952 to the present. Starting from a general atmospheric warming trend towards women in postwar Korea, there developed instability in the status quo, then a breakthrough that led to a cascade of women participating in the legal profession. Although cultural resistance and political obstacles remained to be overcome, this quantitative expansion ultimately led to a greater acceptance of women’s participation in the judicial arena. Significant judicial changes that furthered the causes of women in contemporary Korea were coincident with women being members of the judiciary. The quantitative changes of the past fifty-six years opened the possibility of qualitative progress for women in the Korean judiciary. The Avalanche Perspective as applied to the judiciary in Korea, provides an understanding of the forces at work that have had a profound effect upon the place of women in the new cultural and political reality of the Korean people.

Wisconsin Institutionalism: John R. Commons and His Students

This paper seeks to provide a close examination of the nature and history of the institutional economics that developed at the University of Wisconsin. There has been a significant amount of work done on the thinking of John R. Commons, but much less on the history of Wisconsin institutionalism more generally. The paper proceeds through an examination of the development of the Department of Economics at Wisconsin from the time of the hiring of Richard T. Ely in 1892; the faculty hired to the Department from the early 1900s through to Commons's retirement in 1933; the program of instruction offered, particularly in the late 1920s when the full complement of institutionalist faculty were present; and the areas of study and later careers of Commons's graduate students. It is argued that although Ely played a role in the development of Wisconsin institutionalism, it was Commons who became the center of graduate student work, and that the Department only took on its decidedly institutionalist character after the hiring of Commons and a number of his students as faculty. The program of study in the late 1920s was very heavily institutionalist in character with Commons providing a core course on value and valuation, and a notable emphasis in the fields of public utilities, labor economics, and statistics. Very little instruction was provided in neoclassical theory. Many of Commons's students went on to notable careers in the academic world or public service or both. Wisconsin students were heavily involved in labor legislation issues, and in the development and administration of social security. But a number of Commons's students went into academic careers, and many produced large numbers of PhD students themselves. The decline of Wisconsin-style institutionalism after World War II was not, as has been suggested, a result of Commons's students moving largely into non-academic careers, but of many other factors, including the rise of Keynesian economics, and the migration of what had been much of Wisconsin institutionalism into new schools of industrial relations.     

论量刑程序中的法官自由裁量权

量刑阶段法官自由裁量权是直接影响被告人人身、自由权利状态的一项司法权力。由于法律的概括性、模糊性、滞后性等原因,导致了法官自由裁量权范围过宽,幅度过大。同时立法水平的限制,现行法律缺乏一个统一、详尽、具体的量刑标准,从而有可能破坏司法公正。然而自由裁量权在审判过程中是无可避免的,因此只有从加强司法解释,确立统一量刑规则,定罪和量刑程序分离,建立检察官量刑建议权等方面予以适当规定,才能更好的发挥其积极作用,为实现量刑公正提供保障。     

Prosecutorial discretion to defer criminalization: The effects of defendant's ascribed and achieved status characteristics

This research contributes to a further understanding of prosecutorial discretion by exploring tenets of casual attribution theory and etiology of bias theory as each informs an uncertainty avoidance perspective on the prosecutor's decision to divert felony drug defendants from criminal prosecution and into a treatment program. The sociolegal consequences of the exercise of this early screening decision are expressed by both conflict theorists and labeling theorists. Our analysis involves estimating main effects and interaction effects of defendant ascribed status and achieved status on the likelihood of diversion. The findings indicate partial support for hypotheses derived, from the theoretical perspectives pursued. In addition these findings point to a more complex model of the subjective nature of the exercise of prosecutorial discretion, a model that benefits from understanding the salience of minimizing uncertainty in the decision to criminals.     

试论在刑事审判中以“参照”方式适用法律

在现行刑法概括性、抽象性的条款较多和法律解释不够系统完善、且滞后的状况下,以"参照"方式适用法律显得十分必要;其目的符合刑法基本原则和量刑一般原则,其本质是法官自由裁量权的具体运用;但需要加以合理规范。