Utilitarianism is the branch of philosophy that studies the usefulness of an idea. Among the possible gains and losses, the balance must be positive to reach the intended utility. Criminal law is the most repressive b...Utilitarianism is the branch of philosophy that studies the usefulness of an idea. Among the possible gains and losses, the balance must be positive to reach the intended utility. Criminal law is the most repressive branch of legal system and therefore should be applied sparingly by the state. Its usefulness should be the protection of legal interests and minimal restriction of personal liberty. The lawmaker should seek the best way to achieve this utility with the choice of the most relevant legal interests and less repressive means before appealing to the criminal law. The legal interests protected by criminal law must be the most important ones for a social life in harmony and prohibited behaviors must be injurious or dangerous to those legal interests. The Rule of Law does not authorize criminal prohibitions without a minimum limit that allows citizens to behave according to their wishes, provided that does not harm the interests of other people. This is the calculation that legislator, judge, and interpreter should seek： more protection and less restriction to citizens.展开更多
Making the authority of office of government at all levels more standardized and lawbased is an important step in the process of deepening financial reform and establishing fiscal and taxation systems governed by law....Making the authority of office of government at all levels more standardized and lawbased is an important step in the process of deepening financial reform and establishing fiscal and taxation systems governed by law.To do so,China needs to clarify further the legal division of authority of government at every level and protect and promote its exercise through legal mechanisms.Governments are given powers so that they may effectively protect citizens’basic interests.On the premise of clarifying the boundaries of government functions,we should use legal means and observe the principle of restraint in determining the scope of authority of office.The criteria for the division have both economic and legal aspects.Economic criteria are more basic;legal criteria make adjustments to the pattern of division derived from economic criteria.The authority of office can be divided into legislative supervision and enforcement.The current legal system allocates powers of legislative supervision quite rationally,but supervision of judicial powers in particular should be appropriately centralized.In terms of enforcement,some space is left for the division of administrative powers in the current system,and there is quite obvious homogeneity of powers between different levels of government.The legal division of authority of office requires that basic principles be stipulated in the Constitution and that a basic fiscal law be devised that clarifies the powers of all levels of government.Allocation of fiscal powers between governments and optimization of the transfer payment system,together with budget constraints,will provide an institutional guarantee for the division of these powers.Fundamentally,the legal confirmation of a system of civil rights can promote the implementation of statutory powers.展开更多
文摘Utilitarianism is the branch of philosophy that studies the usefulness of an idea. Among the possible gains and losses, the balance must be positive to reach the intended utility. Criminal law is the most repressive branch of legal system and therefore should be applied sparingly by the state. Its usefulness should be the protection of legal interests and minimal restriction of personal liberty. The lawmaker should seek the best way to achieve this utility with the choice of the most relevant legal interests and less repressive means before appealing to the criminal law. The legal interests protected by criminal law must be the most important ones for a social life in harmony and prohibited behaviors must be injurious or dangerous to those legal interests. The Rule of Law does not authorize criminal prohibitions without a minimum limit that allows citizens to behave according to their wishes, provided that does not harm the interests of other people. This is the calculation that legislator, judge, and interpreter should seek： more protection and less restriction to citizens.
基金the 2013 National Social Science Fund Key Project “Innovative Research on Fiscal and Taxation Law Systems for Promoting the Equitable Distribution of Income”(13&ZD028)the 2012 National Social Science Fund Key Project “Research on a System of Laws for the Supervision of Public Finances”(12AFX013)
文摘Making the authority of office of government at all levels more standardized and lawbased is an important step in the process of deepening financial reform and establishing fiscal and taxation systems governed by law.To do so,China needs to clarify further the legal division of authority of government at every level and protect and promote its exercise through legal mechanisms.Governments are given powers so that they may effectively protect citizens’basic interests.On the premise of clarifying the boundaries of government functions,we should use legal means and observe the principle of restraint in determining the scope of authority of office.The criteria for the division have both economic and legal aspects.Economic criteria are more basic;legal criteria make adjustments to the pattern of division derived from economic criteria.The authority of office can be divided into legislative supervision and enforcement.The current legal system allocates powers of legislative supervision quite rationally,but supervision of judicial powers in particular should be appropriately centralized.In terms of enforcement,some space is left for the division of administrative powers in the current system,and there is quite obvious homogeneity of powers between different levels of government.The legal division of authority of office requires that basic principles be stipulated in the Constitution and that a basic fiscal law be devised that clarifies the powers of all levels of government.Allocation of fiscal powers between governments and optimization of the transfer payment system,together with budget constraints,will provide an institutional guarantee for the division of these powers.Fundamentally,the legal confirmation of a system of civil rights can promote the implementation of statutory powers.
