税法的平衡问题探讨

行政法平衡论对我国正在大力推行的“依法治税”有非常重要的意义。“依法治税”既不能依“治民之法”,也不能依“治吏之法”,只能依“平衡之法”;合理配置征纳双方的权力 (利 ) ,就可能使纳税人享有的宪法性权利和程序性权利在总体上能与税务机关享有的充分而强有力的征税权相抗衡 ,只要双方积极行使在总体上能与对方相抗衡的权利 ,税法便会在这两种张力下形成平衡 ;另外 ,税法的平衡还应该注意授权立法和地方立法的平衡     

论我国区际法律冲突问题及其解决

中国大陆与台湾地区、香港特别行政区和澳门特别行政区不同法律制度的存在造就了中国多法域的现状。各法域民商事交往的发展及利益冲突的产生引出了各法域法律的冲突问题。基于我国区际法律冲突的特点,这种冲突的解决将是一项长期的任务。目前只能依各法域的冲突法解决,但在解决区际法律冲突的冲突法的法律选择规则的确定上,应与国际冲突法的法律选择规则有所差别。此外,在对各法域的冲突法和实体法做充分的比较研究的基础上制定冲突法“示范法”和实体法“示范法”供各法域采用,是我国在今后相当长的时期内消除各法域法律冲突的有效途径。     

当前协调我国民营企业劳资关系的对策建议

当前我国民营企业劳资关系在总体呈现基本协调态势下,存在的劳资纠纷和冲突日益凸显和激烈,如何处理劳资纠纷,建立劳资冲突的协调机制,是当前学术界的热点和社会关注的话题.笔者结合我国具体国情,从社会学理论视角出发,提出协调民营企业劳资关系的对策,建议加快经济增长方式转变,推动劳资双方组织化,继续引进国家干预,把三方博弈落到实处,尽快完善劳动法律法规和扩大充实社会保障体系.     

司马迁对汉代经学的传承与超越

司马迁与汉代经学之间有着复杂关系。汉代经学对司马迁创作《史记》的影响主要表现在天人政治观、经学历史观、经学伦理观等层面。“究天人之际,通古今之变,成一家之言”的《史记》著述动机,集中反映出司马迁对汉代经学的整体性超越。     

The Roman Catholic Church: A Centuries Old History of Awareness of Clerical Child Sexual Abuse (from the First to the 19th Century)

Debates in international forums and in mainstream media on the role, responsibility, liability, and response of ecclesiastical authorities of the Roman Catholic Church (RCC) toward clerical child sexual abuse (cCSA) fail to take into account the historical roots and awareness of the problem. Reports also fail to mention the historic organizational laws RCC developed over centuries. In contrast, RCC documents evidence that the Catholic Church not only carried century’s old history of cCSA, but also repeatedly condemned cCSA by successive papal authorities, organizational laws, and institutional management mechanisms. During the first millennium, however, church laws remained confined to the bookshelves and were not converted into appropriate management policies and infrastructural models. This was largely due to the absence of a central administrative organizational structure, which developed later in the 12th century, following the Second Council of Lateran (1139) when the Papacy asserted its authority to establish administrative control over the organizational church. It was only then that management policies started to be framed and institutional structures enacted to deal more appropriately with cCSA from the 14th to 20th centuries. Despite this, RCC developed a culture of secrecy using clandestine organizational management models and institutional laws prescribed in 1568, 1622, 1741, 1866, 1922, and 1962 which aimed to manage cCSA. The current study traces reported cCSA as far back as the first century and critically examines the organizational laws, and institutional policies developed by RCC to address clerical sexual misconduct up to the end of the 19th century.     

Sexual Orientation in State Hate Crime Laws: Exploring Social Construction and Criminal Law

Several studies have described and analyzed the development and diffusion of hate crime laws in the United States, but none specifically examined state-level differences in protected categories. Forty-five of the 50 states have a hate crime statute, but only 30 of those include sexual orientation. In this study the social construction framework is applied to the hate crime policy domain in order to determine whether or not variations in the social and political status of gays and lesbians are associated with the inclusion of sexual orientation in state hate crime laws. Content analysis of daily newspapers in six states revealed that a positive social construction is associated with groups seeking hate crime law protections, and that political influence may also be a key factor.     

市场经济特质与民商法之品格

民商立法若能正确反映市场经济的客观规律和必然条件,构建起和谐的法律体系,必须全面认识和把握市场经济的特质.市场经济即商品经济,它是人类社会不可逾越的经济形态.不同社会历史阶段的市场经济的发展程度不同,但都有着其共同的特质,民商法也即具有相应的共同品格.交换性、多样性、平等性、自愿性、利益性、信用性、知识性、开放性、竞争性和法治性,公开、公正与公平性是市场经济的重要特质和民商法必须具有之品格.     

学习型社会建设的几点法律思考

发展终身教育,推动学习型社会建设,是各级政府的法定职责。通过回顾国内外终身教育或终身学习立法实践的历程,重点介绍我国终身教育(或学习型社会建设)立法进程,结合我国终身教育立法实际,提出有关学习型社会建设立法的几点思考。     

浅论国际私法中“冲突法”的定位

文章从一个有趣的比喻出发,把冲突法比作"独孤九剑",来说明冲突法和一般的法律之不同,是一种法律选择之法。接着从法理角度、历史角度、实然角度、应然角度来对冲突法进行定位。最后,重新强调了冲突法是一个独立的法律体系,并指出了掌握冲突法的关键是注意其间接性,力求使文章的知识性和趣味性相结合。     

On rates of convergence to infinitely divisible laws for dependent random variables

Large O and small o approximations of the expected value of a class of functions (modified K-functional and Lipschitz class) of the normalized partial sums of dependent random variables by the expectation of the corresponding functions of infinitely divisible random variables have been established. As a special case, we have obtained rates of convergence to the Stable Limit Laws and to the Weak Laws of Large Numbers. The technique used is the conditional version of the operator method of Trotter and the Taylor expansion.