Why China＇s Tax Revenue Is Likely to Maintain Its Rapid Growth： An Explanation within the Framework of Tax Capacity and Tax Effort

在税收能力和税收努力的理论框架下,分析中国税收高速增长的源泉,可以发现,在分税制改革后,中国税收长时间高速增长的原因主要表现在三个方面：分税制的税收分权契约性质具有强烈的税收激励作用;间接税的制度设计放大了纳税人的纳税能力;我国正处于“税收增长红利”集中释放期。未来第一种因素的作用将减弱,第二种因素的作用部分消失,第三种因素的作用依旧存在。从长期看,由于税收增长红利仍将持续很长一段时期,税收仍可能保持较高速度的增长。     

Localization of Marxism in China and the Construc-tion of China’s Modernity

现代性在中国的生成与建构,是与马克思主义中国化历史地联系在一起的;中国现代性的建构,也历史地确定了马克思主义中国化的起点、任务与方向。马克思主义中国化的理论任务就是要求确立以建设为核心的观念、以促进人与社会的全面发展为主旨的马克思主义理论话语系统,构造一套符合全球化时代要求、有利于中华民族复兴及长治久安、并具有自检与防御机制及能力的开放性的社会、政治与文化体系。     

An Analysis of the Determinants of the Changes in China’s Foreign Exchange Reserves’ Nominal and Real Rates of Return

We use decomposition and regression to examine the reasons for the changes in nominal and real rates of return of China’s foreign exchange reserves between 2002 and 2009. The results show that the US financial market risk premium is the most important determinant of changes in the nominal rate of return, while the US dollar exchange rate and the bulk commodity price are the two key determinants of changes in the real rate of return. From empirically based research, one may conclude that the loose monetary policy of the US Federal Reserve increases China’s foreign exchange reserves’ nominal rate of return but decreases the real rate of return and that the European debt crisis has an uncertain impact on China’s foreign exchange reserves’ nominal rate of return but may well raise the real rate of return.     

Ideology and America’s China Policy at the Time of the Founding of New China: A Reexamination of Acheson and the Question of Recognition

杜鲁门政府未能承认新中国的根本原因并非是国会和舆论的压力,而在于那个时期由反共主义和中美关系神话构成的独特的对华意识形态。正是这一意识形态使杜鲁门政府无论在信仰上还是在情感上都无法接受新中国,对新中国表现出异乎寻常的愤怒和远远超出其他国家的敌意。艾奇逊在这种意识形态的影响下,根本没有考虑承认新中国,他并非过去学者所认为的灵活的现实主义者,所谓的“失去的机会”说是建立在错误的前提和错误的逻辑之上的。     

The Role of the Supreme People’s Court and Its Evolution

China does not have the political system of separation of powers into legislative, executive and judicial divisions but puts into practice a different kind of system for separation of powers and checks and balance among public security, the procuratorate and the trial of cases (to which we may add judicial administration) within the judicial organs themselves. The federalist judicial system finds no place here; instead,     

China’s Household Tradition and Its Rural Development Path: With Reference to Traditional Russian and Indian Village Communities

Sources of tradition that produce a lasting influence upon modern society are fundamental to that society’s development. Among Eastern sources of tradition, the village systems of Russia and India are very unlike the Chinese household system, a system that served as the foundation for China’s unique path of rural development. This system includes the following features: the organization of agricultural operations on the basis of household operations; an economy where agriculture, industry and commerce complement each other on the basis of their integration at the household level; forms of agricultural cooperation based on mutual assistance and cooperation among households; and a system of rural governance based on the joint governance by household and state. In China’s rural development process, the household system, though at one time discarded, still constitutes the institutional backdrop for current and future rural development.     

China’s Industrial Efficiency: An Empirical Analysis based on the Macro Level

After comparing ten company technical economic indicators, this paper selected the value-added rate of industry, overall labor productivity, the total asset contribution rate, the ratio of profit to industrial costs and the debt-to-asset ratio as the basis for a study of industrial efficiency.     

International Law as the Law of Domestic Governance: China’s Propositions and Institutional Practice

Like domestic law, international law can be used in domestic governance, where it can become an important instrument assisting China’s Party and government to rule the country and manage state affairs. Incorporating part of international law into domestic law and comprehensively advancing the rule of law in accord with the principle of national sovereignty demonstrate the openness and international vision of China’s rule of law construction. Translating these propositions into concrete institutional practice will be of vital significance for improving the socialist rule of law with Chinese characteristics, advancing the international rule of law and promoting world peace.     

Changes in Diplomatic Philosophy in the Course of China’s Growth since 1949—The Shift from a Revolutionary and National Perspective to a Developmental and Global Outlook

观察国际和外交问题的视角与观念变化,是中华人民共和国外交史研究中尚需探讨和梳理的课题。在新中国成立后的前30年,中国外交深受在革命过程中形成的外交观念的影响。其基本诉求是建立新型外交关系,核心观念是独立自主与和平,外交政策的基石是和平共处五项原则;此外,国际统一战线策略,对现实世界的战略划分,以及对战争、和平与革命的思考亦对这一时期的外交政策具有重大影响。自20世纪70年代末实行改革开放以来,中国外交转以发展为视角,配合国家经济建设这一中心任务,做出一系列战略和政策调整。中国对国际形势作出和平与发展的新判断,对独立自主的和平外交政策作了新诠释,致力于建立均衡的对外关系,主张以渐进方式推动国际秩序的改进,决心走和平发展道路。中国由此成为现存国际秩序的参与者和建设者。进入21世纪,中国成为令世界瞩目的新兴大国,外交观念也在继承以往的基础上与时俱进。中国强调当代世界是命运共同体,谋求与各国的合作、共赢     

The Selection of China’s Industrialization Path: Analysis of Different Economic Growth Models from an Economic Perspective

Analysis of different growth models from an economic perspective Modern economics divides the develop- ment of the first countries to industrialize (Britain, the US, Japan etc) into four stages: the pre-take-off stage; the early stage of economic growth from the first industrial revolution in the latter part of the 19th century up to the period before the second industrial revolution; the stage of modern economic growth following the second industrial revolution;     

Implications of the Financial Crisis for China’s Information Supervision and Curbing of Financial Corruption

美国次贷危机 (金融危机) 彰显了现有金融监管模式对于系统性风险的防范失 败。次贷危机的根源, 很大程度上可以归咎于金融信息披露严重失范滋生的金融腐 败。作为一种规制金融信息披露、通过透明度约束降低腐败的需求与供给的监管方 式, 信息监管对于遏制金融腐败具有重要作用。比较美国新的金融监管体制改革, 立 足中国实践, 重构金融监管体制, 可以以信息监管为中心, 进一步完善金融机构的信 息披露制度, 努力构建一个统合的金融信息平台, 建设有效的信息共享机制, 整合监 管资源, 形成金融反腐防腐的强大合力。

关键词: 信息监管 金融腐败 次贷危机

The US subprime crisis (financial crisis) highlights the failure of existing mechanisms of financial regulation to prevent systemic risk. Reflection shows that the fundamental causes of the subprime crisis are largely attributable to financial corruption arising from grave violations of financial information disclosure. Information supervision is an important check on financial corruption in that it serves as a means of regulating financial information disclosure and through transparency, reducing the demand for and supply of corruption. Drawing upon the recent reform of the US financial regulatory system and grounding ourselves on Chinese practice, we believe the reconstruction of the financial regulatory system should center on information supervision, with a focus on improving the system of information disclosure for financial bodies, building a unified financial information platform and an effective information-sharing mechanism, and integrating all supervisory resources into a unified and powerful force against financial corruption.     

The Key to Precise Poverty Alleviation Rests in the Precise Indentification of Impoverished Populations—An Analysis of the Targeting Effectiveness of China’s Rural Dibao Program

The success of the poverty elimination program, as an important element in the strategy of building a moderately prosperous society in all respects by 2020, depends on the accurate identification of the population living in poverty. An analysis of 2013 data from the China Household Income Project (CHIP 2013) shows that in terms of the income-based poverty line, the targeting of the current rural minimum living standard guarantee or subsistence allowance program (dibao) program is very imprecise; it improves with the use of multidimensional poverty criteria, but coverage remains poor. In order to unify the criteria for the rural poverty alleviation (fupin) criteria and the dibao criteria, a uniform set of national criteria should be established. This should shift from income as the sole criterion to multidimensional criteria, so that a uniform scheme can be developed to identify those in need. At the same time, the coverage of the dibao program should be extended and the transfer amounts increased, so that the scheme genuinely covers all of the target population in rural China.     

An Analysis of the Determinants of the Changes in China＇s Foreign Exchange Reserves＇ Nominal and Real Rates of Return

采用分解和回归方法,考察2002-2009年间中国外汇储备名义收益率与真实收益率变动的原因,可以发现：美国金融市场风险溢价是影响中国外汇储备名义收益率变动的最重要因素,美元汇率和大宗商品价格是影响中国外汇储备真实收益率的最重要因素。基于实证的研究还可以推断：美联储宽松货币政策会提高中国外汇储备名义收益率,但降低了真实收益率;欧洲债务危机对中国外汇储备名义收益率的影响不确定,但很可能提高了真实收益率。     

China’s System of Anti-corruption Charges: The Tightening-up Process and Future Development

伴随着中国的改革开放, 中国反腐败的罪名体系走过了一条逐步精致化、细腻化 的发展历程, 完成了多次细化和全面转型,形成了严密的反腐败刑事法网和二元制罪 名体系。二元制的反腐败罪名体系在过去30年间贡献卓著,它不仅是法律逻辑自然演 进的结果,背后也承载着复杂的社会变革因素,更体现了立法者试图在制度层面遏制 腐败的主观期待。伴随着中国改革开放力度和范围的加大,中国反腐败罪名体系的未 来走向,必然是坚决废弃二元制罪名体系和彻底恢复一元制罪名体系。

关键词: 反腐败 罪名体系 改革开放 立法模式 职务犯罪

In step with reform and opening up, the Chinese system of anti-corruption charges has been progressively refined and elaborated. Its successive refinements and comprehensive transformation have resulted in a tight-knit network of anti-corruption criminal law and a dual system of charges. This system has made a remarkable contribution to combating corruption over the last three decades. More than the outcome of the natural evolution of legal logic, it also involves complex considerations of social transformation and reflects lawmakers’ expectations of being able to prevent corruption at the institutional level. With the deepening and widening of reform and opening up, China’s system of anti-corruption charges will inevitably develop towards the thorough abolition of the dual system of charges and the complete restoration of the unitary system.     

Medical Science in the Guise of Religion: The Formative Mecha-nism and Origin of Taoist Asceti-cism to Maintain Mental Integrity

Taoist asceticism aimed at maintainingmental integrity originated from the body-building skill by self-containment (shouyiyangsheng shu) preached by Laozi andZhuangzi. Discussed by a series of Taoistreligious texts such as Taiping Jing (Bookof the Great Peace), it was perfected stepby step. According to it, in order to ward offevil spirits and diseases and gain a longer life,it is necessary to keep the human body’s vi-tal energy intact. If the vital powers leavethe body, they must be colle…     

Global Development Equity： Its Ethical Nature and Historical Construction--With a Discussion of the Essence and Problems of the ＂Theory of China＇s Neo-colonialism＂

全球发展公正性是权利伦理与责任伦理、现代伦理与历史伦理、主体伦理与生态伦理、个体伦理与整体伦理的具体统一。全球发展公正性建构是一个长期的过程,需要对现代性、社会发展规律、“社会发展总体逻辑”进行更加全面的把握,需要观念、制度、行为等方面的全面蒯整。在权利与责任的具体历史统‘中,“有限全球权利与有限全球责任相统一”是建构全球发展公正性的重要原则。“中国新殖民沦”与西方中心论有内在相关性,中国与发展中国家的和平发展、共同发展、全面发展,及其对全球发展公正性的历史推进,是对“中国新殖民沦”的实践批驳.     

China’s social security response to COVID-19: Wider lessons learnt for social security’s contribution to social cohesion and inclusive economic development

China has adopted an array of special social security measures in response to the spread of the COVID-19 virus, to mitigate the downside social and economic impacts caused by the pandemic. Measures include the reduction, exemption and deferral of social security contributions by employers, the extension of benefits coverage for employees, and the provision of more accessible e-services by social insurance agencies. The article points out that a preliminary assessment of those measures would suggest that they have played a key role in supporting social cohesion and in stabilizing the economy. In a critical manner, the article compares the measures adopted in China with those of other countries, and identifies how China could learn from international practice and experience. Finally, and based on recent Chinese experience, the article presents proposals that seek to improve the longer-term contribution made by the Chinese social security system to realize the goals of social cohesion and inclusive economic development. As set out in China’s Social Insurance Law of 2010, the social security system should not only support a fair sharing of benefits of development, but also promote social harmony and stability.     

Probability weighting and the ‘level’ and ‘spacing’ of outcomes: An experimental study over losses

The main goal of the experimental study described in this paper is to investigate the sensitivity of probability weighting to the payoff structure of the gambling situation—namely the level of consequences at stake and the spacing between them—in the loss domain. For that purpose, three kinds of gambles are introduced: two kinds of homogeneous gambles (involving either small or large losses), and heterogeneous gambles involving both large and small losses. The findings suggest that at least for moderate/high probability of loss do both ‘level’ and ‘spacing’ effects reach significance, with the impact of ‘spacing’ being both opposite to and stronger than the impact of ‘level’. As compared to small-loss gambles, large-loss gambles appear to enhance probabilistic optimism, while heterogeneous gambles tend to increase pessimism.