China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate...China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate industry avidity, internationalizing currencies, fostering a philanthropic culture, and growing as a leader in the world market. These undertakings all demand a modern, handy fiscal and taxation law system. On the other hand, after two decades of implementation of the 1994 tax sharing system, the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands, in addition to the troublesome taxpayers＇ protection, tax judicature reform, and worsening environmental irregularities. Admittedly, China＇s fiscal and taxation law reform faces new challenges and incentives. Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player. Such international tax policy orientations create another layer of incentives and necessity for China to fine-tune its domestic fiscal and taxation legal framework, ranging from promotion of free trade zones, global sourcing practice and supply chain management, renegotiation of outdated tax treaty articles, more active participation in consequential overseas investments, to WTO Protocol compliance review, and international tax dispute resolution. Therefore, this article argues that, no matter the extent to which feasible, plausible or pragmatic proposals are presented, a top level architecting and a serious pursuit to upgrade citizens＇ livelihood must be prioritized in earnest.展开更多
It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Ad...It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Admittedly, this Focus primarily aims to conceptualize new elements of the rule of law rhetoric faced by Chinese scholars. The two articles brought in a broad, doctrinal, yet incisive, critical review and reconsideration on how the rule of law construction in modem China may accommodate constantly-changing social movements and understandings as well as fiscal and taxation policies, and how China may take practical steps to implement such adjustments.展开更多
China＇s new private international law adds choice of law provisions for property. Most of the provisions are innovative. They further clarify the general legal provisions applicable to property with a focus on regula...China＇s new private international law adds choice of law provisions for property. Most of the provisions are innovative. They further clarify the general legal provisions applicable to property with a focus on regulating movable property and commercial securities. The choice of law rules for property comply with relevant international legislation as far as possible. At the time, certain individual provisions are not well drafted and they are inconsistent with current domestic substantive laws. The principle of parties＇ autonomy was first introduced to the field of ＂movable property＂ and ＂movable property in transit, ＂but it seems goes too far. In light of the gradual opening up of China＇s securities market, the new law stipulates applicable laws to commercial securities, but it did not take into account the indirect holding system of securities.展开更多
Magna Carta was introduced into China around the mid-19th century under the context that learning from the West was then a trend for Chinese politicians and the academia to modernize China. The English constitutionali...Magna Carta was introduced into China around the mid-19th century under the context that learning from the West was then a trend for Chinese politicians and the academia to modernize China. The English constitutionalism originating from Magna Carta was considered as one of the models for China to reference. Even though the constitutional reform in the late Qing Dynasty failed to establish the constitutionalism in China, the strive for rule of law and democracy in China was never disrupted from then on. In the first century of Magna Carta＇s introduction into China, the academia used the ideas of constitutional rights, the rule of law embedded in Magna Carta to influence constitutionality in China, especially to push forward the protection of human rights and democracy. Even though the constitutionalism was not finally established in the Republic of China, the research on Magna Carta inspired the idea of constitutionalism in China. In addition, the Chinese academia realized that what China should learn was the spirit of Magna Carta, and that the construction of Chinese constitutionalism shall be based on the context of Chinese history and culture.展开更多
In Chinese criminal procedure, the issues of illegally obtained evidence and witnesses not appearing in courtroom are under fire, which is partly rooted in the fact that the Chinese courts do not limit the admissibili...In Chinese criminal procedure, the issues of illegally obtained evidence and witnesses not appearing in courtroom are under fire, which is partly rooted in the fact that the Chinese courts do not limit the admissibility ofpre-trial testimonial transcripts in judicial practice, zealously pursue the ＂truth of fact＂ while disregard defendant＇s right to confront. Focusing on the admissibility ofpre-trial testimonial transcripts, the article will first analyze the current legislations and judicial practice in China, then from a comparative perspective introduce the corresponding written testimony rules of the International Criminal Tribunal （Court） which distinguishes the admissibility of different categories of written testimony, with an aim of both protecting the criminal defendant＇s right of confrontation and pursuing truth in fact-finding. The practice in International Criminal Tribunal （Court） provides a good starting point for China to rethink its own practice and learn from.展开更多
On June 15, 1215, King John of England signed at Runnymede with his barons Magna Carta, “the foundation of principles and systems of government of which neither King John nor his nobles dreamed.“ To celebrate its 80...On June 15, 1215, King John of England signed at Runnymede with his barons Magna Carta, “the foundation of principles and systems of government of which neither King John nor his nobles dreamed.“ To celebrate its 800th anniversary and promote the rule of law in China, the conference of “The Past, Present and Future of Rule of Law： Manga Carta, the 800th Anniversary” was held at Renmin University of China Law from September 5 to September 6 of 2015. Five articles presented to the conference are included into this issue to reveal how the idea of the rule of law embedded in Magna Carta influenced the legality in different countries.展开更多
文摘China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate industry avidity, internationalizing currencies, fostering a philanthropic culture, and growing as a leader in the world market. These undertakings all demand a modern, handy fiscal and taxation law system. On the other hand, after two decades of implementation of the 1994 tax sharing system, the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands, in addition to the troublesome taxpayers＇ protection, tax judicature reform, and worsening environmental irregularities. Admittedly, China＇s fiscal and taxation law reform faces new challenges and incentives. Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player. Such international tax policy orientations create another layer of incentives and necessity for China to fine-tune its domestic fiscal and taxation legal framework, ranging from promotion of free trade zones, global sourcing practice and supply chain management, renegotiation of outdated tax treaty articles, more active participation in consequential overseas investments, to WTO Protocol compliance review, and international tax dispute resolution. Therefore, this article argues that, no matter the extent to which feasible, plausible or pragmatic proposals are presented, a top level architecting and a serious pursuit to upgrade citizens＇ livelihood must be prioritized in earnest.
文摘It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Admittedly, this Focus primarily aims to conceptualize new elements of the rule of law rhetoric faced by Chinese scholars. The two articles brought in a broad, doctrinal, yet incisive, critical review and reconsideration on how the rule of law construction in modem China may accommodate constantly-changing social movements and understandings as well as fiscal and taxation policies, and how China may take practical steps to implement such adjustments.
文摘China＇s new private international law adds choice of law provisions for property. Most of the provisions are innovative. They further clarify the general legal provisions applicable to property with a focus on regulating movable property and commercial securities. The choice of law rules for property comply with relevant international legislation as far as possible. At the time, certain individual provisions are not well drafted and they are inconsistent with current domestic substantive laws. The principle of parties＇ autonomy was first introduced to the field of ＂movable property＂ and ＂movable property in transit, ＂but it seems goes too far. In light of the gradual opening up of China＇s securities market, the new law stipulates applicable laws to commercial securities, but it did not take into account the indirect holding system of securities.
文摘Magna Carta was introduced into China around the mid-19th century under the context that learning from the West was then a trend for Chinese politicians and the academia to modernize China. The English constitutionalism originating from Magna Carta was considered as one of the models for China to reference. Even though the constitutional reform in the late Qing Dynasty failed to establish the constitutionalism in China, the strive for rule of law and democracy in China was never disrupted from then on. In the first century of Magna Carta＇s introduction into China, the academia used the ideas of constitutional rights, the rule of law embedded in Magna Carta to influence constitutionality in China, especially to push forward the protection of human rights and democracy. Even though the constitutionalism was not finally established in the Republic of China, the research on Magna Carta inspired the idea of constitutionalism in China. In addition, the Chinese academia realized that what China should learn was the spirit of Magna Carta, and that the construction of Chinese constitutionalism shall be based on the context of Chinese history and culture.
文摘In Chinese criminal procedure, the issues of illegally obtained evidence and witnesses not appearing in courtroom are under fire, which is partly rooted in the fact that the Chinese courts do not limit the admissibility ofpre-trial testimonial transcripts in judicial practice, zealously pursue the ＂truth of fact＂ while disregard defendant＇s right to confront. Focusing on the admissibility ofpre-trial testimonial transcripts, the article will first analyze the current legislations and judicial practice in China, then from a comparative perspective introduce the corresponding written testimony rules of the International Criminal Tribunal （Court） which distinguishes the admissibility of different categories of written testimony, with an aim of both protecting the criminal defendant＇s right of confrontation and pursuing truth in fact-finding. The practice in International Criminal Tribunal （Court） provides a good starting point for China to rethink its own practice and learn from.
文摘On June 15, 1215, King John of England signed at Runnymede with his barons Magna Carta, “the foundation of principles and systems of government of which neither King John nor his nobles dreamed.“ To celebrate its 800th anniversary and promote the rule of law in China, the conference of “The Past, Present and Future of Rule of Law： Manga Carta, the 800th Anniversary” was held at Renmin University of China Law from September 5 to September 6 of 2015. Five articles presented to the conference are included into this issue to reveal how the idea of the rule of law embedded in Magna Carta influenced the legality in different countries.
