论对个人财产转移信托的课税

随着信托业务的不断发展,以财产保护和转移为目标的财产转移信托在我国已经出现。财产转移信托具有特殊的财产权架构,因而导致其税收法律关系出现较为复杂的变化。由于我国尚未建立财产转移信托税收制度,信托税收法律关系的变化将产生不利于社会公平、不利于防范避税等一系列负面问题。本文认为,我国应当按照信托受益人课税和信托主体课税的原则构建相关信托税收制度。     

论低消费和高投资状况下我国财产税改革

我国目前低消费和高投资的经济状况不能长期持续下去。通过调整税收政策,使我国的宏观税基更多地依赖于储蓄或投资而不是消费,有利于提高消费率,改善消费和投资之间的比例,使经济增长具有长期的可持续性。财产税对财产存量征税,使我国的宏观税基更多地依赖于储蓄而不是消费,有利于降低储蓄,刺激消费。因此,通过财产税改革,增强财产税在我国税制结构中的地位,扩大财产税的征税范围和税基,加强财产税的累进性,开征新的财产税税种如遗产与赠与税,有利于提高消费率,改善消费和投资的比例。     

论中西部农村土地承包经营权流转的制约因素与破解对策——以湖北、贵州两省的实证调研为依据

通过实证考察湖北、贵州两省近几年农村土地承包经营权流转的现状及对其成因的探析可以发现，中西部地区的农村要达致土地承包经营权规模化经营的理想状态，还有诸多制约因素有待克服。破解之道主要在于应构建有利于促进土地承包经营权流转的配套制度，营造有利于土地承包经营权流转的社会条件和经济环境。     

我国开征不动产税与增强地方政府公共服务能力的思考

在物质生活基本得到满足的情况下．老百姓对医疗、教育、社会保障、公共安全以及环境保护等公共产品和公共服务的需求越来越突出，对地方政府的目标要求也不再是发展经济这一单一目标，而是更加强调其公共服务的能力。地方政府的公共服务能力在很大程度上取决于其收入能力。本文将探讨不动产税改革将如何在增强地方政府公共服务能力中发挥作用，并针对开征不动产税过程可能遇到的难点问题，提出相关对策建议。     

网络环境下知识产权现状与对策

互联网的日益发展导致知识产权的保护也受到了一定挑战，网络环境中知识产权出现了新的特征，因此对其保护也应该提出新的策略。     

Are property rights enough?Re‐evaluating a big‐bang claim1

We investigate the claim made by proponents of the big‐bang strategy that the establishment of property rights in an economy in transition creates its own demand for the enforcement of laws to protect those rights. Our model contains a government engaging in activities to accomplish objectives that depend on public support for the enforcement of the rule of law and agents who interpret the level of activities of the government as indications of the government's intent to enforce the rule of law. Agents, using the level of government activities as an input to their decisions, choose whether to support the government's objectives. We establish conditions under which the level of activities chosen by the government maximizes its benefits, and simultaneously induces the constituency to support enforcement of the rule of law. These conditions provide a basis for the argument for the implementation of the big‐bang policy. When these conditions do not hold, however, we show that the level of activities that maximizes the government's benefits may have only a minor impact on support for the enforcement of the rule of law. Two characteristics play an important role in these conditions: the initial level of crime and the types of activities the government chooses to undertake. We present examples showing that the initial level of crime has the more dramatic effect on subsequent support for the rule of law.     

知识产权天生论——与知识产权代价论、对价论和利益平衡论商榷

知识产权是在一定社会生产关系下知识生产过程中与生俱来的,是天生的,不是在流通或扩散中产生的,更不是国家凭空法定创制的。完整复位知识财产权是客观规律。知识流通或扩散中的垄断不是由财产权引起的,而正是由财产权得不到应有尊重和保护造成知识投资、生产和供给不足所造成的。与知识产权代价论、对价论和利益平衡论试图以法权强行限制、对价和平衡知识产权根本不同,知识产权天生论以马克思主义思想方法为指导,认为知识产权既不是对社会公众的代价,也不是法权按一定对价条件衡平或按利益平衡原则所创制的产物,而是由知识生产劳动过程创造的对社会发展所必要的财富的一部分。     

But are they Meritorious? Genetic Productivity Gains under Plant Intellectual Property Rights

The objective of this paper is to evaluate the effect of Plant Variety Protection (PVP) on the productive merit/yield increases of US seed varieties. As an example, we use wheat varieties, which are and have been available as both protected and unprotected under PVP from both the public and private sectors. We find evidence that PVP has contributed to the genetic improvement of wheat, using varietal trial data from Washington State. As the private open‐pollinated varieties exist only because of PVP and are higher yielding, these results indicate a clear public benefit from PVP.     

浅议我国生态环境保护的制度建设——基于环境库兹涅茨曲线的视角

为实现人与自然的和谐,对生态环境的保护日益重要。文章通过对环境库兹涅茨曲线进行剖析,揭示了环境保护事业的关键特征;并指出我国迫切需要加强生态资源产权制度改革,完善绿色税收制度,建立环保基金制度及公众参与制度,以实现对生态环境的保护。     

现代企业科技创新与知识产权档案建设

文章在分析我国企业科技创新研发的基础上,着重阐述了我国企业知识产权档案建设发展的对策。