Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax...Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.展开更多
In this paper, we conduct research on the operation mechanism of claim in civil procedure law and the applications on the court trial way reform. The ultimate goal of the rule of law lies in identifying and protecting...In this paper, we conduct research on the operation mechanism of claim in civil procedure law and the applications on the court trial way reform. The ultimate goal of the rule of law lies in identifying and protecting the rights of citizens. Way to protect the rights of citizens is diverse, but the judicial relief is the most basic and important form of insurance. Everyone can “into” the court and get the impartiality of the judicial relief, is a measure of a country judicial level height and the rule of law implementation degree of important yardstick. Judicial system and judicial procedure to build and build a better, if the subject of litigation rights are not being met and the safeguard, can’t get through the door and it is the legislators and legal scholars over the many efforts are meaningless, under this basic condition, we propose the new perspective on the corresponding issues that is necessary.展开更多
The International Covenant on Civil and Political Rights reflects the world’s perception of human rights, and is of vital importance in the field of international human rights. The Covenant has been signed by Chinese...The International Covenant on Civil and Political Rights reflects the world’s perception of human rights, and is of vital importance in the field of international human rights. The Covenant has been signed by Chinese government. Although not ratified yet, it will definitely have an impact on the reform of China’s Criminal Law. Therefore, it is necessary to further change our notion of the criminal law system by defining the boundary between public power and civil rights and developing the view of human rights protection. In terms of the specific system, it is necessary to further reduce the number of crimes punishable by the death penalty and limit the application of the death sentence, improve China’s Criminal Procedural Law to protect the fundamental rights of suspects and defendants in terms of compulsory measures, investigation means and judicial form, and add some charges like enslavement and illegal human experimentation, which are criminalized around the world, so as to be in line with the requirements of international human rights protection.展开更多
文摘Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.
文摘In this paper, we conduct research on the operation mechanism of claim in civil procedure law and the applications on the court trial way reform. The ultimate goal of the rule of law lies in identifying and protecting the rights of citizens. Way to protect the rights of citizens is diverse, but the judicial relief is the most basic and important form of insurance. Everyone can “into” the court and get the impartiality of the judicial relief, is a measure of a country judicial level height and the rule of law implementation degree of important yardstick. Judicial system and judicial procedure to build and build a better, if the subject of litigation rights are not being met and the safeguard, can’t get through the door and it is the legislators and legal scholars over the many efforts are meaningless, under this basic condition, we propose the new perspective on the corresponding issues that is necessary.
文摘The International Covenant on Civil and Political Rights reflects the world’s perception of human rights, and is of vital importance in the field of international human rights. The Covenant has been signed by Chinese government. Although not ratified yet, it will definitely have an impact on the reform of China’s Criminal Law. Therefore, it is necessary to further change our notion of the criminal law system by defining the boundary between public power and civil rights and developing the view of human rights protection. In terms of the specific system, it is necessary to further reduce the number of crimes punishable by the death penalty and limit the application of the death sentence, improve China’s Criminal Procedural Law to protect the fundamental rights of suspects and defendants in terms of compulsory measures, investigation means and judicial form, and add some charges like enslavement and illegal human experimentation, which are criminalized around the world, so as to be in line with the requirements of international human rights protection.
