试论税收立法权及其优化

一、税收立法权的特征 税收立法权是国家立法权的重要组成部分,是指政权机关依据一定程序制定、颁布、实施、修改、补充和废止税收法律、法规的权力。广义的税收立法权还应包括税收法律的解释权,因为任何一项税收法律都只能由制定这项法律的立法机关或经授权的执法机关负责解释。它与税收行政权和税收司法权一同构成了税权。在税收的立法、行政、司法权中,税收立法权是最基本的、原创性的权力,是税收行政权和司法权存在的前提和基础,税权划分和合理分权是其核心内容。税收立法权具有以下几个特征:     

不完备法律理论框架下的金融机构破产立法模式

在法律体系不完备的转轨制国家,如果一项损害行为能够加以标准化,并且该行为继续下去会产生大量的负外部性,行政权的运用优于司法权的运用,否则司法权优于行政权.不完备法律理论为监管当局在金融机构破产程序中适度行使行政权划定了界限,也为转轨制国家构建合适的金融机构破产立法模式奠定了理论基础.     

新破产法重整制度中的权益保护与限制

重整是债权人、债务人及其出资人等多方主体之间的利益协调与博弈过程。在一般情况下,债务人出资人对已经发生破产原因的企业不具有实际利益。但在可能未发生破产原因的重整程序中,债务人出资人对企业可能还具有利益。在重整程序复杂的利益关系中,立法对任何一方主体的权益设置都可能影响到重整程序的进程。本文将对新破产法重整制度的规定加以探讨,明确现行法律对各方权益的保护和限制,以及这些规定可能存在的问题。     

优化高等院校内部治理结构的路径探索

高等院校治理结构就是高校的内部管理体制,是高校各种权力的配置和运作.要优化党委书记与校长之间,党委系统与行政系统之间,学术权力与行政权力之间,学校与二级学院（系）之间,学校与学生之间,行政权、学术权与监督权之间的权力配置,从而处理好各种权力之间的关系,实现权力系统内部各要素之间的优化组合.     

紧急权力的历史叙事及其宪政之维——评罗斯托《宪法专政》

如何保障政府拥有充分紧急权力应对紧急状态,同时又能有效制约紧急权力,是紧急状态研究中的关键问题。罗斯托试图运用“宪法专政”概念来解决这一问题。《宪法专政》从罗马共和时期的宪法专政谈起,通过正本清源式检视,对德国、法国、英国、美国的历史实践展开研究,揭示紧急状态下行政权、立法权、司法权的权力运行结构,指出专政与宪法的事实共存状态,力求在维护国家秩序与保护公民权利之间达致平衡。当然,理论解析的不足,以及时过境迁的实践都表明宪法专政存在一定局限。      

浅析法国行政法院制度——兼论对我国行政诉讼的启示

法国行政法院产生于行政权脱离司法权控制的要求,其在发展过程中逐渐确立其与行政机关既独立又制约的关系。因此,权力分立和司法独立是行政诉讼制度的实质,无论是法国行政法院审查模式,还是普通法院行政庭审查模式都不能偏离该实质。我国的行政诉讼制度应该针对其存在的问题进行改革,而不能盲目照搬法国行政法院模式。     

关于我国侦查程序中司法介入的思考

在我国刑事诉讼法的体系中,侦查权的主体主要为公安机关、检察院等.而当事人在整个侦查程序中处于及其不利的地位,很多权利无法得到保障.近年来,开始有学者对侦查程序中的司法介入问题进行探讨.本文拟在把侦查权视为行政权的大前提下,对我国侦察程序司法介入的前提、必要性以及基本构建进行思考.     

浅论税务领域行政执法与刑事司法的衔接北大核心CSSCI

对于一项税收违法行为,税务机关作出行政处罚属于追究行政责任,司法机关作出刑事处罚属于追究刑事责任,行政责任和刑事责任存在如何衔接的问题(以下简称“行刑衔接问题”)。这种衔接包含责任构成、程序衔接和事实认定三个方面的内容,同行政权、司法权的资源整合与优化配置息息相关,关乎纳税人、其他行政相对人的合法权益和国家税收征管秩序。本文考察税收违法行为行刑衔接的规制现状,深入分析了行刑衔接中的责任构成、程序衔接和事实认定问题,分别从理念原则、制度规范和运行保障等维度提出优化路径,以期实现税务行政处罚与刑事处罚的有序、有效衔接。     

保险公司破产中保单持有人权益保护机制研究北大核心CSSCI

保险公司破产是保险行业资源优化配置、提升整体竞争力的必然要求。但保险公司破产将对众多保单持有人权益产生不利影响,基于风险收益匹配理论,应予优先保护保单持有人权益。保险公司破产程序划分为破产前置程序和司法破产程序,保单持有人权益保护机制的构建也应以此为界分。在破产前置程序中,保单持有人权益保护间接表现为恢复问题保险公司的经营能力,应构建层层递进的监管体系,设置保险保障基金的提前参与程序。在司法破产程序中,着力于完善"保单转让"、"保单救济"和"优先清偿"规则。     

钱币上的孙中山形象

2011年是辛亥革命100周年,为纪念伟大的革命先驱孙中山先生,我们把主图为孙中山形象的若干钱币介绍给大家,以示缅怀! 一、孙中山头像银币 1.孙中山头像开国纪念银币：1912年（中华民国元年1国民政府铸造“开国纪念币”,正面镌孙中山半身侧面便服像,上镌“中华民国”、下镌“开国纪念币”字样,左右5瓣梅花各1枝,表示五权宪法（“五权”指立法权、司法权、行政权、弹劾权和考试权）,     

管理层权力与上市公司薪酬业绩敏感性的实证研究——来自国有上市公司的经验证据

本文在对国内外文献进行充分回顾的基础上,立足于中国资本市场的特殊制度背景,以国有上市公司为研究样本,检验了管理层权力对上市公司薪酬业绩敏感性的影响。在此基础上,本文利用回归模型对上市公司的业绩进行了分离,经验证据发现,在管理层权力的影响下,高管薪酬与上市公司非正常业绩之间存在显著的正相关关系,与此同时,高管薪酬与上市公司的正常业绩之间的相关性却明显减弱。     

美国税权划分制度评析与借鉴

美国的联邦、州和地方三级政府各自拥有属于本级的税权,并在同级政府层面上表现为税收立法权、执法权和司法权三者之间的划分与制衡。本文通过分析美国税权划分的主要特点,对我国税权划分改革提出了若干建议:确定税权划分的法定主义原则、税收立法权划分的指导思想、赋予地方适度税权的具体设想、明确划分中央与地方税收执法权限、建立解决地区间税权争议的协调机制、通过一些制度设计完善税收司法权的行使。     

Corporate Restructuring and Corporate Dissolution of Companies in Financial Distress: Ensuring Creditor Protection. A Comparison of the US,UK and Dutch Models

Where a company is in financial distress, there are two options: rescue of the (viable) company by restructuring or liquidation of the (unviable) company by dissolution. In practice, the most important restructuring procedure is the US Chapter 11. Many European jurisdictions have used Chapter 11 as a source of inspiration for the enactment of their restructuring proceedings. However, in Europe, national restructuring rules vary greatly in respect of the range of procedures available to companies in financial distress aiming at restructuring. Some European jurisdictions do not provide for formal restructuring procedures at all. Unviable companies in financial distress are too broke to restructure. In most European jurisdictions, unviable companies can be dissolved very quickly and cheaply. However, these procedures also differ from each other. Copyright © 2017 INSOL International and John Wiley & Sons, Ltd.     

管理层权力、高管人力资本激励与企业绩效

合理的高管人力资本激励机制是发挥高管人力资本效用进而提高企业绩效的有效途径。本文通过实证检验管理层权力、高管人力资本激励与企业绩效的关系,结果表明:高管货币薪酬与企业绩效显著正相关,与国有企业相比,非国有企业的相关性更明显;管理层权力削弱了高管货币薪酬对企业绩效的激励作用。国有企业的在职消费与企业绩效显著负相关,但非国有企业其二者之间的相关性并不显著;管理层权力加大了在职消费对企业绩效的负向影响。高管团队内部薪酬差距与企业绩效显著正相关,且非国有企业比国有企业的相关性更明显;管理层权力削弱了高管团队内部薪酬差距对企业绩效的激励作用。     

Insolvency proceedings from a sustainability perspective

Sustainability is a wide concept including environmental, economic, social/culture, and political dimensions. Currently, sustainability research is a rich scientific discipline producing a significant number of research papers. However, sustainability in the context of insolvency proceedings has attracted little research compared with, for example, how much attention corporate social responsibility has received in company law research. This article studies sustainability in the context of liquidation and restructuring proceedings and the preservation of different kinds of resources (natural, manufactured, human, and social capital) in insolvency procedures. The purpose of insolvency proceedings may prevent the full implementation of sustainability. In bankruptcy, the administrator must maximise the selling price for creditor satisfaction, and there are few possibilities to promote sustainability. When facing an acute environmental hazard, in the name of public interest, a bankruptcy estate with assets usually has to act unless the law stipulates that society is responsible for taking care of the problem. In restructuring proceedings, the main purpose is to continue the debtor's business. It depends on the markets how sustainable the debtor company must be to achieve profitability. If becoming a profitable company in a “green” or otherwise sustainable market requires costly efforts, creditors' interests may require the sale of the assets. The author views through sustainability lenses EU Restructuring and insolvency Directive (2019) and finds there is not much of a sustainability approach included.     

Providers’ affiliation,insurance and collusion

This paper provides a theoretical analysis of the benefits for an insurance company to develop its own network of service providers when insurance fraud is characterized by collusion between policyholders and providers. In a static framework without collusion, exclusive affiliation of providers allows insurance companies to recover some market power and to lessen competition on the insurance market. This entails a decrease in the insured’s welfare. However, exclusive affiliation of providers may entail a positive effect on customers’ surplus when insurers and providers are engaged in a repeated relationship. In particular, while insurers must cooperate to retaliate against a fraudulent provider under non-exclusive affiliation, no cooperation is needed under exclusive affiliation. In that case, an insurer is indeed able to reduce the profit of a malevolent provider by moving to collusion-proof contracts when collusion is detected, and this threat may act as a deterrent for fraudulent activities. This possibility may supplement an inefficient judicial system: it is thus a second-best optimal anti-fraud policy.     

Die Asset Management Gesellschaft im Versicherungswesen — Gestaltungsmöglichkeiten, Problemfelder

The first part of the paper deals with the basic legal and organizational conditions, which are important in the case of insurance matters when founding an Asset Management. Its main emphasis deals with criteria which must be met when assuming the taking over of functions in the sense of § 5 subparagraph 3 no. 4 VAG. The author holds the opinion that insurance companies which hand over the above mentioned functions to an Asset Management company, exercise certain rights to advise this company. The second part is concerned with practical problems which arise in terms of organizational matters whenever a handing over of functions takes place from a legal point of view as mentioned in the first part of the paper. Finally, the opinion is taken that due to the remaining responsibility of the financial executive officers in insurance companies, Asset Management companies dealing with the assets of insurance companies have limited power.     

论国有企业公司改制的若干观念的转变

目前我国在公司制度规定中，公司资本的外延还没有扩展到可变资本；不变资本与可变资本虽然聚合，但始终未能融合。中国国有企业公司改制，必须充分重视人力资本在公司中的价值。公司应逐步从单边治理结构向多边治理结构转变，公司治理结构的创制要体现出公权意志与私权意志的有机结合。     

Transposing the preventive restructuring directive 2019 into French insolvency law: Rethinking the role of the judge and rebalancing creditors' rights

In June 2019, the European Union adopted the Directive on Preventive Restructuring Frameworks. The objective of the Directive is to introduce a level‐playing field across all Member States in the area of pre‐insolvency restructuring. Member States have until 2021 to transpose the Directive into their domestic insolvency regimes. In April 2019, the French legislator adopted the “Pacte Law”, whose aim is, inter alia, the transposition of the European Directive on Preventive Restructuring. Although five preventive restructuring tools already exist in the French regime, the transposition of the Directive will have an impact on current restructuring practices as it will require: (i) rebalancing the involvement and role of judicial authorities in preventive restructuring proceedings; and (ii) rebalancing the involvement of, and protection granted to, creditors.     

Corporate Restructuring,the Evolution of Corporate Assets and the Public Interest

In Canada, the public interest has always been a significant consideration in the restructuring of insolvent corporations. And with the introduction of new proceedings under Canada's restructuring statute, liquidating proceedings, an important consideration is whether these proceedings are in the public interest. Unfortunately, although the Supreme Court in Century Services traced the history of the CCAA and spoke of its remedial purpose, it did not discuss liquidating CCAAs or how they can be reconciled with the public interest purpose of the legislation, which leaves unanswered questions about the seemingly contradictory purpose of the CCAA and the nature of these liquidating plans of arrangement, and their impact on the public interest. Given the importance of achieving a public interest goal in CCAA proceedings, it is important to determine how to conceptualize liquidating CCAA proceedings as working towards that goal. Eight decades ago, when the CCAA was enacted, the types of proceedings taking place under the legislation were different because the asset bases of corporations were different. Reconciling these changing proceedings with the public interest goal of the legislation is necessary if proceedings are going to continue evolving under the CCAA. The argument in this paper took a broad, value‐based approach. I maintain that so long as the ‘public interest’ can be defined to include the continuance of value in the economy, in any form, then any proceedings, regardless of form or outcome, that add value or serves to maintain the value already there, would fulfill that purpose of the CCAA. Put another way, so long as the proceeding causes value to be retained that is more than the sum of its parts, I argue that it is in the public interest. Conversely, if value is lost in liquidation because certain assets cannot be valued and sold, then these proceedings (or any proceedings) are not achieving the goal of the legislation. But the answer is not to cease taking these proceedings; it is to find a way to acknowledge and account for the value of intangible assets. Once that happens, a more accurate determination can be made as to how to proceed in any restructuring. I drew three conclusions in this paper. First, the public interest in the context of the CCAA should be considered in the context of value maximization rather than the welfare of the different constituencies. This should take into account the changing nature of corporate assets, and the public interest in this paper refers to the interests of directly and indirectly affected stakeholders of the corporation. Second, corporations have changed since the enactment of the CCAA. Their assets have evolved to become less firm or industry specific, and they have also become less tangible. Third, the consideration of value added in a restructuring of a corporation containing intangible assets is difficult because these assets have value not easily quantified. In addition, although tangible assets have evolved to become less firm specific, intangibles remain firm specific, and unless they can be transferred to another company as a whole, much of their value is lost. Once those premises are accepted, then a liquidation of a modern corporation leads to a potential loss of value, which means the public interest, one of the underlying considerations of the CCAA, may well not be served unless a way can be devised to value these evolving intangible assets. Copyright © 2013 INSOL International and John Wiley & Sons, Ltd.