税法的交易定性理论_滕祥志(15)

THEJURIST

andultimatelyconnectsthewholelawsystemtofindthesystematicliterarycontent1

Keywords ExtensiveInterpretation;AnalogicalInterpretation;AimofCriminalLaw;SystematicLiteraryContent

QuXinjiu,ProfessorandDeanoftheCollegeforCriminalJustice,ChinaUniversityofPoliticalScienceandLaw1

OntheCharacterizationforTransactionsinTaxLawTENGXiangzhi#94#

Transactioncharacterizationplaysanimportantroleintaxlawanalysis.Itisembodiedintheconcretestepstoascertainthetaxpayer,taxobject.sexistence,truenatureandthequantizationwhentheenterpriseandtaxau-thoritiesareindispute.Inasinglecontracttransactiontaxlawandcivillawareinharmonyasthelegalrelation-shipisinlinewiththetransactioncharacterization.Inacompositetransaction,thetruenatureofthecontractisinconsistentsothattaxlawisn.tinlinewithcivillaw.Intaxlawpractice,transactioncharacterizationshallbedefinedinthecoordinationandconflictbetween/nameandnature0or/formandsubstance0ofbehaviorobjectandincomeobject,betweenthelegalrelationshipandthetaxtransactioncharacterization,aswellasinthepre-vailingrelationshipbetweendeterringthenatureandthequantizationofthetaxobjects.Fromthatpointofview,inChina,thetaxadministrationisoflegalattribute,transactioncharacterizationandtruenatureofcontractareindialecticalrelationship,anditdemonstratesthattaxlawisofthespiritofpursuingthesubstantialjusticeandofuniquespiritualtemperament.

Keywords TypesofTransactions;NatureofContract;TransactionCharacterization;PeculiarityofTaxLaw;SubstantialJustice

TengXiangzhi,Ph1D1inLaw,AssociateResearcherofInstituteofFinanceandTradeEconomicsatCh-ineseAcademyofSocialSciences.

Re-definitionofRighttoPrivacyWANGLiming#108#

Righttoprivacy,whichiswellacceptedinChina,stillneedsmoreresearch,becausetheproblemssuchasboundaryofitandsoonhavenoconsensusyet.Althoughrighttoprivacyhasthebasisofconstitution,itshouldbeacivilright.Theattributeofitisconcretepersonalityrightratherthangeneralpersonalityright,andshouldberegulatedbypersonalityrightlaw.Righttoprivacymainlyincludespeaceoflifeandprivatesecret.Thede-velopmentofrighttoprivacyshouldbaseonthesetwoaspects.Righttopersonaldatadistinguishesitselffromrighttoprivacyandshouldberegulatedseparably.

Keywords RighttoPrivacy;CivilRight;ConcretePersonalityRight

WangLiming,Ph1D1inLaw,ProfessorofRenminUniversityofChinaLawSchool,ResearcherofCivilandCommercialLawResearchCenterofRenminUniversityofChina1

TheEthicalDiagnosisoftheCrisisofTortLawZHANGTiewei#121#

Tortlawhaspositiveethicalfunction,whichisinordertofulfillthehumannatureandmakepersonhave