刚性税法理念下的中国农村财税法律体系改革

在施行约50年后,2006年1月1日《中华人民共和国农业税条例》正式被废止。此后,农业生产者缴纳农业税的义务宣告终结。时至今日,农业税退出我国历史舞台已逾七年,然而对其本身合宪性的反思以及对后农业税时代农村财税法律体系之状况的考察仍有重要的现实意义。以税收国家与刚性税法理念为理论指导,对我国后农业税时代的农村财税法律体系改革与重构提出了建设性的意见。     

Housing Cost Burden and Marital Satisfaction

This study assessed the relationship between housing burden ratios and marital satisfaction. We also examined whether economic pressure might mediate this association and whether housing satisfaction would moderate it. Using existing data from the National Survey of Families and Households (n = 5,109 participants), results suggested that participants' housing burden ratio was negatively associated with marital satisfaction. Among homeowners, having a paid-off home mortgage was positively associated with marital satisfaction. These relationships were fully mediated by feelings of economic pressure. Although housing satisfaction was positively associated with marital satisfaction, it did not mediate the association between participants' housing burden ratio and their reported marital satisfaction.     

论我国民事诉讼费用负担的立法缺陷与完善

诉讼费用制度是民事诉讼法中的一项极为重要的制度 ,而诉讼费用的负担又是诉讼费用制度中的核心内容。民事诉讼费用原则上由败诉方负担 ,但由于现代生活和法律的复杂性 ,当事人越来越难于预计案件的结局 ,因此 ,有必要借鉴大陆法系的作法 ,明确规定某些限制和例外。同时 ,还有必要引进英国民事诉讼规则中的“向法院付款的程序” ,以此鼓励当事人和解并部分转移当事人之间诉讼费用负担的风险。此外 ,对于因审判人员违反法定程序或因审判人员的违法行为导致认定事实和适用法律错误而引起上诉或再审的 ,法院应当免收案件受理费 ,以切实维护当事人的合法权益。     

企业所得税的国际比较

随着中国经济的发展,企业所得税的设置已经不能满足经济发展的需要。本文对中国企业所得税的设置及现状进行了分析,并从纳税义务人、纳税期限、纳税所得的计算、纳税优惠等方面与国际上发达国家的所得税进行比较,期望从发达国家的经验中得到有助于我国企业所得税改革的有益经验,为更好地设置我国企业所得税提出一点建议。     

A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability

Compliance with tax authorities has been studied mainly in the fields of economics and psychology. The focus has respectively been on self-interest motives and justice concerns in tax compliance. We argue that both concerns are less divergent than is often thought. Specifically, we studied the moderating role of distributive justice on the relationship between outcome favorability and tax compliance in two cross-sectional surveys. It is generally believed that favorable outcomes increase compliance because they decrease what can be gained from non-compliance. The present research addresses the role of distributive justice in this process. Since people believe that distributive fairness guarantees their long-term outcomes, favorable present outcomes now imply favorable future outcomes and unfavorable present outcomes now imply unfavorable future outcomes. Thus, we expected fair outcomes to result in a strong relationship between outcome favorability and compliance. On the basis that unfair outcomes are believed to result from chance, outcome favorability should have a weaker relationship with compliance when outcomes are unfair. Even when controlling for other variables, this prediction was supported by both studies.     

加入WTO后的中国税收负担与经济增长

对1994年到2000年中国宏观税负的实证分析表明:宏观税负与经济增长呈负相关关系。中国加入WTO后,税负的主要变化是:由于履行我国加入WTO的有关承诺,关税水平会有所下降;中国在今后一段时期内对现行税制中不符合WTO原则的有关规定予以剔除,这将会加重部分行业和企业的税负;一些区域性优惠政策将要清理,彻底取消过多过滥的地方性优惠政策。这样,中国企业的税负水平将比以前有所上升。目前国内企业税收负担较重,为了减轻企业税收负担,刺激经济增长,在实行积极的财政政策的过程中,我国应借鉴国际上的成功经验,实行适度的减税政策,以此有效地促进经济增长。减税主要是通过完善现行的增值税制和企业所得税制来实现。     

农业税负的公平性——基于区域角度的研究

文章基于税种、人口、土地、财政、税收等因素,系统计算并比较了省际问、区域问农业主要税收的整体水平和各类农业税收相对水平,初步分析了各类因素问的内在联系;初步探讨了农村税费改革的总体方向、改革的重点和难点、不同地区改革重点的选择以及是否应取消农业税等问题.     

Retrenchment Reconsidered: Continuity and Change in the Post-authoritarian Institutions of Chilean Social Policy

This article analyses the evolution of four social and economic policies reformed under the Chilean military dictatorship – the value-added tax, the health-care policy-making structure, the health-care finance system and the pension system. It argues that the very institutional features that the military government designed to ensure long-run policy persistence have, in fact, facilitated dramatic transformation of these policies after the return to democracy. The findings of this article, particularly the unintended effects of institutional reform, question received notions regarding the logic of institutional 'lock-in' and path dependence in the analysis of welfare regimes.     

执行程序中举证责任辨析

民事诉讼中举证责任的性质为危险负担 ,依据该性质 ,举证责任赖以存在的条件是民事争议、民事法律要件真伪不明 ,法院不得拒绝裁判。而执行程序中根本不具备这些条件 ,因此执行程序中也就不存在举证责任 ,从最高法院的司法解释中也推不出这样的结论。而所谓的执行程序中的举证责任仅存在于执行程序中的派生性纠纷中 ,这些纠纷的解决从实质上看已属于审判程序 ,而不再是执行程序。     

略论举证责任分配的司法裁量

我国已经以民事司法解释的形式确定了举证责任分配的司法裁量制度,这个制度对于及时有效地弥补单一通过制定法进行举证责任分配的缺陷,确保法院及时审判案件和充分实现个案的妥当性具有重要的意义。它应当在法律和司法解释均无明确规定和规定的适用将会导致不合理的分配结果两种情形下适用,应当由各级法院依据一定的准则进行,并且应当遵守严格的程序规范。