THE LEGISLATIVE CONCEIVING OF CHINA INHERITANCE TAX LEGAL SYSTEM

遗产税是一个古老的税种，已经有四百多年的历史。目前，世界上已有100多个国家和地区制定了遗产税法律制度，它具有均衡贫富，缓解分配不公，鼓励人民勤劳致富，引导公益捐赠，促进社会公共事业发展的功能。我国改革开放以来，经济有了很大的发展，收入分配格局也发生了较大的变化，遗产税作为可以调节收入分配的优良税种，已经提上了我国立法工作的日程。本文考察了遗产税的立法条件，探讨了立法原则和目的；进而在立法目的和原则的指导下，结合中国的国情，借鉴国外的成熟经验，对税制模式进行选择，对税制构成要素进行设计；对当前我国遗产税立法亟待解决的问题，提出了一些初步方案和相应立法建议。本文除前言和结论之外，共分五章：第一章...Inheritance Tax is an old kind of tax with nearly 400-year history, which takes the inheritance that its owner left on death as the taxed object. Nowadays, Inheritance tax has being taxed in more than 100 countries and regions. It is paid great attention as an important law in balancing wealth, relaxing unfair distribution, encouraging becoming rich through hard working and contribution to public,...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：20020818

When will the Tolerating Non-crime of the "Transaction of the power and sex" Stop?——On the legislation problem of the sex bribe from the revelation of the international anti-corruption pact

随着腐败的社会危害不断加剧,严惩腐败为大多数国家的刑法所采纳。贿赂除了财物、非财产性利益之外,还包括性服务在内的其他非物质性利益。国际反腐败公约也规定贿赂的范围为不正当好处。我国应当借鉴扩大贿赂犯罪的范围,把性贿赂在内的非物质性利益纳入刑法打击的范围,以遏制日益猖獗的腐败犯罪。With the social harm of the corruption growing on,chastising the corruption was concluded by the criminal law of the most countries.The bribe includes sex service and money and so on.The international anti-corruption pact prescribes that the scope of bribe is the malfeasance good.Our country should enlarge the scope of the bribery crime and make the non-money advantage include the scope of the criminal law in order to restrict the serious bribery crime

Discussion About Tax Planning for Enterprises

税收筹划具有政策导向性、事前计划性、择优性等特点 ,具有守法法则、效益原则、风险和收益均衡原则。税收筹划有助于依法治税的实现 ,有助于企业管理水平的提高 ,有助于国家政策的实施。企业税收筹划的手段有多种Under the socialist market economy condition, enterprises are the independent entity , assuming sole responsibility for its profits or losses . Its economic behavior is linked to the economic benefits closely .For those modern enterprise who pursuing their value maximization, how to realize maximized profit under the permission of the tax law is the crucial mission of tax planning

反洗钱的国际合作机制及其对中国的启示

洗钱犯罪已经成为一种国际性的犯罪,国际社会通过建立多层面的合作机制来打击和控制洗钱犯罪。中国已初步建立起了反洗钱体系,但仍存在许多的不足之处,所以应该通过加强国内立法和金融监管以及国际合作来完善这些不足

Thoughts about Rationality of Existence of Antidumping Law

倾销与反倾销既是一个经济问题又是一个法律问题。反倾销并不具备充足的经济合理性 ,但从法律及社会的角度实证地考察反倾销法的实质与形式合理性 ,却可能得出相反的结论。国际社会为此种矛盾的解决已进行了大量努力 ,但仍有许多问题需要我们做进一步思考The problem of dumping and antidumping is the one of both economy and law. There is no enough economic rationality of antidumping. But we can draw the opposite conclusion, researching the rationality of essence and form of it from the viewpoint of legality and society. There are many questions that need us to think more