＂Respecting and ensuring human rights＂ has been included in the General Provisions of the Criminal Procedure Law in an amendment to the law after the term was written into the Constitution, and has been specified as...＂Respecting and ensuring human rights＂ has been included in the General Provisions of the Criminal Procedure Law in an amendment to the law after the term was written into the Constitution, and has been specified as an important task of the Criminal Procedure Law. As the final guarantee for the implementation of the principle of ＂respecting and ensuring human rights,＂ the People＇s Courts pay much attention to hu- man rights protection in the field of justice. During fair and effective ju- dicatory work for years, the People＇s Courts have constantly strengthened the judicial guarantee of human rights, gradually improved particular systems involving evidence, defense,展开更多
Traditional human rights theory tends to hold that human rights should be aimed at defending public authority and that the legal issue of human rights is a matter of public law.However,the development of human rights ...Traditional human rights theory tends to hold that human rights should be aimed at defending public authority and that the legal issue of human rights is a matter of public law.However,the development of human rights concepts and practices is not just confined to this.A textual search shows that the term“human rights”exists widely in China’s civil judicial documents.Among the 3,412 civil judicial documents we researched,the concept of“human rights”penetrates all kinds of disputes in lawsuits,ranging from property rights,contracts,labor,and torts to marital property,which is embedded in both the claims of the parties concerned and the reasoning of judges.Human rights have become the discourse and yardstick for understanding and evaluating social behavior.The widespread use of the term“human rights”in civil judicial documents reflects at least three concepts related to human rights:first,the rights to subsistence and development are the primary basic human rights;second,the judicial protection of human rights is a bottom-line guarantee;third,the protection of human rights aims to achieve equal rights.Today,judges quote the theory of human rights in judicial judgments from time to time,evidencing that human rights have a practical function in judicial adjudication activities,and in practice this is mainly manifested in declaring righteous values and strengthening arguments with the values and ideas related to human rights,using the provisions concerning human rights in the Constitution to interpret the constitutionality,and using the principles of human rights to interpret blurred rules and rank the importance of different rights.展开更多
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
文摘＂Respecting and ensuring human rights＂ has been included in the General Provisions of the Criminal Procedure Law in an amendment to the law after the term was written into the Constitution, and has been specified as an important task of the Criminal Procedure Law. As the final guarantee for the implementation of the principle of ＂respecting and ensuring human rights,＂ the People＇s Courts pay much attention to hu- man rights protection in the field of justice. During fair and effective ju- dicatory work for years, the People＇s Courts have constantly strengthened the judicial guarantee of human rights, gradually improved particular systems involving evidence, defense,
文摘Traditional human rights theory tends to hold that human rights should be aimed at defending public authority and that the legal issue of human rights is a matter of public law.However,the development of human rights concepts and practices is not just confined to this.A textual search shows that the term“human rights”exists widely in China’s civil judicial documents.Among the 3,412 civil judicial documents we researched,the concept of“human rights”penetrates all kinds of disputes in lawsuits,ranging from property rights,contracts,labor,and torts to marital property,which is embedded in both the claims of the parties concerned and the reasoning of judges.Human rights have become the discourse and yardstick for understanding and evaluating social behavior.The widespread use of the term“human rights”in civil judicial documents reflects at least three concepts related to human rights:first,the rights to subsistence and development are the primary basic human rights;second,the judicial protection of human rights is a bottom-line guarantee;third,the protection of human rights aims to achieve equal rights.Today,judges quote the theory of human rights in judicial judgments from time to time,evidencing that human rights have a practical function in judicial adjudication activities,and in practice this is mainly manifested in declaring righteous values and strengthening arguments with the values and ideas related to human rights,using the provisions concerning human rights in the Constitution to interpret the constitutionality,and using the principles of human rights to interpret blurred rules and rank the importance of different rights.
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.
