统一涉外税制 改善投资环境——简析《外商投资企业和外国企业所得税法》的特点

本文通过对新老涉外税法的比较,总结出新税法的三大特点:即统一外商投资企业的纳税制度;扩大税收优惠,增强对外商的吸引力;增设反避税条款,加强税务管理。     

论香港地权法律制度的基本特点

作为地权制度核心的土地所有权制度,香港既没有承袭中国封建地主私有制,也没有效仿英国,而是根据自身的特殊性,建立了土地使用权与所有权相分离、土地只租不卖的基本制度。这个制度决定了港府在土地处置中拥有双重身份和权力,从而使土地发展利用的计划调节与市场调节得以比较完善的结合,为土地的经济、社会和环境效益全面实现提供了法律保障。香港经济与社会的发展和繁荣受惠于香港的地权法律制度。因此,分析研究香港地权法律制度,认识其基本特点,对“一国两制”的实现和借鉴香港经验,改革与完善我国地权法制都有相当价值。     

Family violence laws: Traditional narratives and the (in)visibility of lesbian relationships and lesbian-parented families

Abstract

Feminist advocacy and activism over the last 40 years broke historic ground in shining a light on “domestic” or “family” violence, traditionally conceptualized as male violence against female intimate partners and their children. This has resulted in a large body of research, particularly in the United States, United Kingdom, Australia, and similar jurisdictions, around the gendered nature of family violence and violence within heterosexual relationships and heterosexual-parented families. As a consequence, the predominant narrative—in political, policy, and advocacy settings—is largely heteronormative. Less research has focused on family violence in non-heterosexual relationships. The data that do exist have employed different methodological approaches and there are limitations on the extent to which they can be compared to the data on violence within heterosexual relationships. However, the existing research does demonstrate that family violence within lesbian, gay, bisexual, transgender, and intersex (LGBTI) communities is a significant issue. Even so, the current narrative does not acknowledge this, and predominantly reflects heterosexual norms of intimate relationships and family structures in society. LGBTI relationships are described as “invisible” in policy and practice responses to family violence, due to the failure to acknowledge violence in such communities. This article explores these claims in relation to lesbian relationships in the context of Australian legislative responses to family violence. It considers the extent to which family violence laws in two Australian jurisdictions recognize and frame lesbian identity in intimate relationships and lesbian-parented families. This is considered in light of the emerging conceptualization of family violence in lesbian relationships and lesbian-parented families, as evidenced by the wider scholarly literature on the nature and dynamics of such violence.     

Portrayals of the internal God among Ashkenazi Jewish Orthodox lesbians in Israel

Abstract

Most of the existing literature on Ashkenazi Orthodox Jewish lesbians focuses on sociological aspects, mainly the negative attitudes held by religious communities towards their sexual identity and the various problems that arise from these. Less attention has been paid to lesbians’ psychological coping mechanisms with the tensions between their two central identities: the religious and the sexual. Ashkenazi Orthodox lesbians find themselves in a complicated situation where they remain on the margins of both their “natural” communities: the religious one and the homosexual one. As a result, they feel rejected, isolated, and even punished by society. As believers, God is their ultimate refuge. But there are different conceptions of God, ranging from benevolent to persecutory, accepting or highly judgmental and punishing. This variance has not been considered in regard to the dual identity of Ashkenazi Orthodox lesbians. This article focuses on this neglected issue, examining Ashkenazi Orthodox lesbians’ conception of God and its relation to their managing the conflict between their apparently conflicting identities.     

论逻辑思维与创新

逻辑是研究逻辑思维形式及其规律的一门古老的学科，而创新是到现在才提出的一个新名词，两者的结合是对科学的发展起到非常重大的作用。许多的思想家都在将思维的注意力瞄准了人类思维自身．力求揭示思维过程中的固有规律，以约束或规范人类思维交流与创新的过程。创新思维的能力又是逻辑思维的精髓和核心。没有逻辑思维中的创新能力，就没有实践中的创新。人类所创造的一切物质文明和精神文明无不得益于逻辑思维。所以，任何创新都必须遵循客观规律和逻辑法则，违反逻辑不可能有任何真正的创新。     

《铁路法》第58条与《民法通则》第123条的冲突与适用

《中华人民共和国铁路法》第58条与《中华人民共和国民法通则》第123条存在冲突。从厘清“基本法律”与基本法律以外的“其他法律”的位阶问题、铁路交通事故中对弱势群体利益的保护以及企业社会责任等角度考量,《民法通则》第123条应当优先适用。     

加拿大环境保护法的变迁:1988—2008

加拿大环境保护法自1988年产生之后,随着社会环境的变化而不断更新,在正当的法律程序的指引之下,既重视法律文本的完善,又关注法律的实效,以此为借鉴,中国环境法在修改过程中,可以突出以下方面:一是进一步充实立法原则;二是建立环境保护责任制度;三是完善立法程序和立法技术.     

“三合一”型政府管理模式:现实与理论的全景式展示

建设法治型政府、责任型政府和服务型政府是我国政府进行政府改革的有益尝试,是用新的价值取向和路径选择对传统政府管理模式进行根本性或方向性的调整.本文将对这三种政府管理模式作一番现实考量和理论分析,以求正确处理好它们之间的关系,努力彰显出它们在目前我国市场经济发展水平和社会整体发展水平中的本色和个性,并使其相辅相成、相互促进,塑造"三合一"型政府管理模式,可以实现社会理想的崇高意蕴,契合"和谐社会"的构建,这对促进我国经济社会协调发展和全面进步,具有重大的理论和实践意义.     

水族习惯法及其变迁——以贵州省三都水族自治县塘党寨为例

本文通过对贵州省三都水族自治县的一个典型水族村寨——恒丰乡塘党寨——的田野调查,描述了水族习惯法的表现形式、维护机制及其变迁。文章认为,水族地区社会经济的发展、国家权力的深入、长期的“送法下乡”活动以及宗教信仰等文化背景的深刻变化,是水族习惯法发生变迁的主要原因。研究这些变迁及其原因,对于理解和认识少数民族地区乃至整个农村的法治建设,具有不可忽视的作用。     

试论金代的桑税

金代桑税渊源于辽和北宋的桑税制度.金代在继承辽宋桑税制度的同时,也进一步发展了自己的桑税制度.这表现为:一方面金代两税中的全部税绢都依据桑税征收,从而提高了它在两税中的地位;另一方面金代确立了旨在规定民户最低桑税额的桑地制度.金代桑税并非"户调",而是金代土地税的基本内容,也是金代两税的重要组成部分.