房地产税改革对公租房制度的政策支持分析

2007年以来,我国住房保障体系建设取得了突破性进展,公租房则是近期住房保障制度的重要创新。随着房地产税改革步伐的加快,新的房地产税制必将对公租房的建设和运营形成制度约束。本文在厘清公租房属性和制度要点的基础上,分析现行房地产税制对公租房建设和运营的制度约束,对最近上海和重庆的房产税试点改革进行评述,讨论房地产税改革取向并提出支持公租房制度的建议。     

长输油气管道用地法律权属的中国法配置

研究目的：确定中国长输油气管道占用土地以及相关限制（禁止）义务的法律权属和性质。研究方法：文献研究法、规范分析法。研究结果：长输油气管道用地实践中采用“临时用地+无偿权利限制”模式,现实中存在诸多弊端。应当在《民法典》等现有法律范围内,解释运用地役权、相邻关系、公法上限制等制度以构建该领域的土地权属关系。研究结论：管道中心线两侧各5 m内,应当设立“油气管道通过地役权”;管道中心线两侧各5 m外,相关限制（禁止）义务既属于行政法上的财产权“公法上限制”,也属于民法上相邻关系,管道企业可以自行选择从何种角度维护自身权益,还可以根据需要个别设立“油气管道限制开发地役权”。     

On the Management of Prevention and Control of Water Pollution in China

In China, per capita water resource is hard up very much, and it has already become a very important restrictive factor to the economic growth, for over 20 years, the water quality of the river basins of our country has worsened continuously, further aggravated the pressure from water resource !o society and economic development. Though the party and government have done a large amount of work; and have made great achievements in prevention and control of water pollution, but as a whole, the severe situation of water pollution hasn＇t been changed radically, in some areas, it＇s being still aggravated. The appearance of this situation involves numerous causes of many aspects, such as the thought, technology, method and system, etc. The author maintains that we must strengthen the construction of legal system, and overcome the problem of soft management existing at pre sent, to enhance the dynamics of prevention and control of water pollution; simultaneously sets forth a concept： on the basis of green accounting, use the economic means, harden the interest restriction, strengthen the management of preventing and controlling of water pollution; hopes to offer a new way of thought for improving the water quality and environment.     

CFG桩在无碴轨道软基处理中的应用

文章介绍了时速为200km/h的遂(宁)渝(重庆)铁路枢纽无碴轨道软土路基CFG桩处理方法、施工过程、质量控制及效果,对于CFG桩在无碴轨道高速铁路软基处理中的应用有重要参考价值。     

Why Markets in Proto-Deceptive Goods Should Be Restricted

In recent years there has been much philosophical discussion over the question of whether the prohibitions on markets in such items as human body parts and gene sequences, and services such as human reproductive labor and sex, should be lifted. Yet despite the attention paid to this issue there are been surprisingly little discussion of the question of whether markets in certain items that are currently freely traded should be restricted or eliminated. In particular, there has been little discussion of the question of whether markets in items that could be readily used to deceive people should be restricted. I argue in this paper that one of the central moral values of the contemporary West – respect for personal autonomy – requires that such markets be restricted.     

税及税法的正当性研究

关于税及税法的正当性研究,学者们大都集中从宪法及相关法律中去解读,也就是从税收法定主义的角度上去分析,这是远远不够的。笔者认为,税及税法的正当性包括形式正当性和实质正当性。形式正当性为:税收法定主义,由于我国的特殊性,笔者在对税收法定主义检讨的基础上,提出我国尚没有严格意义上的税收法定主义;实质正当性为:课税对象的市场关联性以及量能课税理论和对偿理论的互动、配合。只有从形式正当性和实质正当性上去分析才能为税及税法的正当性找到理论依据、为其奠定理论基石,才能更好地为税法的定性提供理论来源。     

对构建四川人力资本强省“软环境”的研究

四川省是一个人口大省，人力资源丰富，但在人力资源的管理方面还存在一些问题，其中对人力资源“软环境”的忽视显得尤为突出。为此，政府应充分认识到构建实现人力资本强省“软环境”的重要性，更新观念，完善政策和体制，营造良好的社会学习氛围，培育有利于人才成长的文化土壤，以事业和感情吸引人才和留住人才，为四川省经济的跨越式发展提供强有力的人才支撑。     

TENSAR SS20土工格栅在软基处理中的应用

文章根据湘阴湘江大桥桥西接线的施工实践,介绍了用土工格栅进行软基处理的作用原理、施工控制方法以及处理后的效果。     

森林资源产权市场制约因素及对策分析——基于供求视角

目前森林资源产权市场仍处于起步阶段,存在着众多制约市场供求双方的因素。制约需求的因素包括森林资源产权制度不完善、森林资源风险防范机制不健全、林业融资难、林业比较利益低;制约供给的因素包括政策法规不完善、信息不完备、交易成本高、非农就业机会少、社会保障制度不健全等;通过市场中介间接影响供求的因素包括市场中介组织缺乏等。本研究给出了强化森林资源产权市场机制的对策建议。     

中国物流行业存在的主要问题分析

当前,我国物流业处于快速增长期,对于提高国民经济增长质量和效益的作用日益明显。但是,物流业发展面临着许多问题:物流成本居高不下,物流效率低,物流市场散乱,物流企业散、小、弱,生存环境差,复杂的税费机制、不尽合理的财税体制、不同环节的重复纳税,名目繁多的路桥费和罚款、仓储难等问题困扰着物流业。政府应积极作为,制定切实有效的政策,建立完善的物流体系,构建健康的物流生态环境,促进物流业快速发展。