China''''s Cooperative Exploration of Oil and Gas and Its Taxation System

China' s foreign-oriented oil taxation system has, from the beginning, been based upon the positive experiences of other oil-producing countries and has incorporated common international practices. The system has been perfected over decades. It of fers more incentives than other oil-producing countries in the following four aspects: (1) Income tax has a "wide tax base and low tax rate"; (2) VAT levies a low tax rate on ma-     

与九头蛇的战斗--罗马共和国和我国唐代反奢侈制度的比较

骄奢淫逸之风犹如九头蛇,危害巨大且永生不死。与之的战斗遍布人类历史的每一个角落。作为现代西方法治文明的起源,除了监察官制度外,罗马在共和国颁布了一系列的反奢侈法律,从衣食住行各个方面抑制奢侈风气。中国古代也有同样功能的制度,仅以唐代为限,就有二十多部帝王诏令限制各种过分的开支。对二者进行比较会发现很多有趣的共同点,比如对家族财富的珍惜、专门官员的设置以及对社会风气的净化等。历史经验证明反奢侈规制在时间和空间上的一般性,并告诫我们：良好国民性格的养成是长期有效净化奢靡之风的必要条件。     

对中国人民银行征信法规建设与执法效能的思考

征信法规建设的滞后使得中国人民银行分支机构征信工作缺乏法律依据,一定程度上制约了征信执法效能的发挥。为提高征信执法效能,应进一步完善《征信管理条例》并使之尽早出台,加快制定企业征信方面相关办法、《个人信用信息基础数据库管理办法》实施细则和信用评级方面相关办法等。     

论我国行政强制程序谦抑

在国家行政管理中,行政强制也是一种有限的社会资源。行政强制以及实施程序的谦抑性也就成为现代行政强制程序所追求的价值目标,也是行政强制立法者所应当具备的理念。程序的存在是对权力的规制、抑制、平衡、指引,程序强调限制恣意和防止权力滥用,可以防止立法或者行政机关觊觎专擅,侵害民权的坚实堡垒。我国行政强制法中所体现的程序谦抑,结合我国社会实践中特殊典型的案例,对我国行政强制程序进行研究思考,提出完善我国行政强制程序的谦抑性的构想。     

浅谈经济法视角下青海藏区乳业经济的发展

随着市场经济的快速发展,社会日益复杂化,科技的发展极大地改善了人们的生活条件和生活质量的同时对人们的生存又带来了前所未有的威胁。作为社会经济细胞的经济活动主体---企业,在推动社会经济发展做出贡献的同时,由于其＂经济人＂的天性,在市场竞争中,往往驱使其为追逐利润而沦丧商业道德,致使侵犯消费者权益的事件频发。这不仅阻碍了企业的发展和存续,严重影响了地方行业经济的发展,扰乱了经济秩序,又破坏了市场经济的有序运行。本文通过对乳业食品安全事件成因的深入分析,结合青海乳业经济现状,从经济法的角度提出完善青海省乳业经济发展的建言,以促进青海省乳业经济的健康、有序发展。     

市场经济下大学生法律诚信观念的培养

近几年,大学生诚信缺失问题,愈来愈成为公众关注的焦点。因此,如何在市场经济条件下引导大学生诚信观念的转变是教育工作者必须要正视的一个问题,笔者认为诚信教育必须实现从道德诚信向法律诚信、从主观诚信向客观诚信、从人格诚信向制度诚信的三个观念的转化。     

国际税收情报交换与纳税人权利保护研究

在经济全球化的背景之下,作为国际税务合作的重要形式,国际税收情报交换制度越来越受到各国以及各国际组织的关注。在国际税收情报交换实施过程中的一大突出问题是对相关纳税人权利的漠视。在各相关国际法律文件中对税收情报交换中的纳税人权利保护作了一些规定。这些权利可以分为三个层次。实践中加强税收情报交换中纳税人权利的保护势在必行。     

The synchronization club: classification of global economic groups by inequality

We find that, from 1970 to 2006, the GDPs of 181 countries are described by a log-normal with a power law tail before 1992, but by a kinked power law distribution after 1992. In the 15 years from 1992 to 2006, there are two obvious scale-free zones for annual GDPs, ranked from the largest to smallest. If the countries in each scaling region are regarded as a group, the world is divided into two groups, each with a roughly stable number of members. The power exponents of the two groups are different and hence lead to different inequalities. Therefore, the basis for classification is the macro-consistent inequality within each group. The wealth grows in a synchronous nonlinear manner within groups that have a stable wealth distribution and rank structure. If each group is considered as a club, we name it a ‘synchronization club’.     

New Technology in Unionized Firms: Advantages of Mandatory Bargaining

U.S. Labor Law currently allows employers whose work forces are unionized to introduce new technologies without bargaining over the decision to do so. This forces unions to adopt inefficient strategies when negotiating collective bargaining agreements in an effort to minimize the impact of technological change on their members. Allowing unions to bargain over the decision to introduce new technologies would obviate their having to resort to these inefficient strategies. In addition, it might increase the likelihood of employees suggesting alterations in production processes that would increase the rate of technological change. For these reasons, this article advocates amending U.S. labor law to require employers to bargain over the introduction of new technologies.