Key points:Throughout the ages,rule of law has been an indispensable means of governing a state.However,as General Secretary Xi Jinping has pointed out,it is not enough to govern a state by the rule of law
A market economy requires the individual rights of citizens be protected, and that the exercising of those rights be regulated, whose realization depends on the legalization of human rights protection On the one hand...A market economy requires the individual rights of citizens be protected, and that the exercising of those rights be regulated, whose realization depends on the legalization of human rights protection On the one hand, individual rights must be protected by law On the other hand, a law-based society needs to be built so the boundaries of individual rights are clear, the exercising of those rights are regulated, conflicts between rights can be resolved through the courts, and the personal infringement of others’ rights and the overall interests of the society is prohibited by law During the 40 years of China’s ref orm and opening-up in China, the promotion of the legal protection of human rights mainly lies in three aspects: first, the important role of the rule of law plays in protecting human rights has been clarified; second, the four steps of the rule of law(scientific legislation, strict law enforcement, judicial justice and observance of the law by all Chinese citizens) have been strengthened to safeguard human rights fully and effectively; third, the Chinese human rights system under the rule of law has gradually been aligned with international norms.展开更多
Xl Jinping： The Governance of China, a collection of Chinese President Xi Jinping＇s speeches and insights, pro- vides readers with valuable information about the Chinese leader and the future of China. The nearly 50...Xl Jinping： The Governance of China, a collection of Chinese President Xi Jinping＇s speeches and insights, pro- vides readers with valuable information about the Chinese leader and the future of China. The nearly 500-page volume contains about 80 speeches, interviews, instructions and correspondence.展开更多
Since the 18th National Congress of the Communist Party of China(CPC)held in 2012,XI Jinping,General Secretary of the CPC Central Committee,has made a series of vital expositions on the promotion of modernization of t...Since the 18th National Congress of the Communist Party of China(CPC)held in 2012,XI Jinping,General Secretary of the CPC Central Committee,has made a series of vital expositions on the promotion of modernization of the national governance system and capacity in line with the rule of law.The law is the most important tool for governing a country,and the rule of law supports the national governance process and capacity.Promoting the rule of law on all fronts is an essential requirement for developing socialism with Chinese characteristics and promoting the modernization of the national governance system and capacity.Comprehensive law-based governance in all areas should be promoted to advance the modernization of national governance.Furthermore,law-based thinking and methods should be used to address difficulties and challenges faced in this modernization process.展开更多
China has entered a new era represented by the newly established China （Shanghai） Pilot Free Trade Zone, in which further reform and development of its financial system and capital market are highly prioritized. The...China has entered a new era represented by the newly established China （Shanghai） Pilot Free Trade Zone, in which further reform and development of its financial system and capital market are highly prioritized. The trust as an important vehicle in development of the financial market in China as well as in the world will play an important role, and there will be more foreign elements involved in Chinese trusts. The Law of the People＇s Republic of China on Application of Laws in Civil Relations with Foreign Elements provides rules, in its article 17, on the application of laws to trusts, which symbolizes the formal creation of rules of conflict of laws in China in this area. However, it seems to cause more problems than it may resolve. For example, it may not always be possible for the parties to determine the appli- cable law through consultation and agreement, and the parties＇ right to choice of law should not be without limitation either. By allowing judges to choose from ＂the law of the situs where the trust property is situated＂ and ＂the law of the situs where the trust relationship occurred＂ in the absence of an effective choice of law by the parties may lead to a situation contrary to existing laws and may create uncertainty for the parties as well. This paper analyzes this article 17 by comparing it with the conflict law rules adopted in the United States and by the Hague Convention, identifies problems, and seeks to find solutions in order to promote the healthy development of the trust system in China.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Key points:Throughout the ages,rule of law has been an indispensable means of governing a state.However,as General Secretary Xi Jinping has pointed out,it is not enough to govern a state by the rule of law
文摘A market economy requires the individual rights of citizens be protected, and that the exercising of those rights be regulated, whose realization depends on the legalization of human rights protection On the one hand, individual rights must be protected by law On the other hand, a law-based society needs to be built so the boundaries of individual rights are clear, the exercising of those rights are regulated, conflicts between rights can be resolved through the courts, and the personal infringement of others’ rights and the overall interests of the society is prohibited by law During the 40 years of China’s ref orm and opening-up in China, the promotion of the legal protection of human rights mainly lies in three aspects: first, the important role of the rule of law plays in protecting human rights has been clarified; second, the four steps of the rule of law(scientific legislation, strict law enforcement, judicial justice and observance of the law by all Chinese citizens) have been strengthened to safeguard human rights fully and effectively; third, the Chinese human rights system under the rule of law has gradually been aligned with international norms.
文摘Xl Jinping： The Governance of China, a collection of Chinese President Xi Jinping＇s speeches and insights, pro- vides readers with valuable information about the Chinese leader and the future of China. The nearly 500-page volume contains about 80 speeches, interviews, instructions and correspondence.
文摘Since the 18th National Congress of the Communist Party of China(CPC)held in 2012,XI Jinping,General Secretary of the CPC Central Committee,has made a series of vital expositions on the promotion of modernization of the national governance system and capacity in line with the rule of law.The law is the most important tool for governing a country,and the rule of law supports the national governance process and capacity.Promoting the rule of law on all fronts is an essential requirement for developing socialism with Chinese characteristics and promoting the modernization of the national governance system and capacity.Comprehensive law-based governance in all areas should be promoted to advance the modernization of national governance.Furthermore,law-based thinking and methods should be used to address difficulties and challenges faced in this modernization process.
文摘China has entered a new era represented by the newly established China （Shanghai） Pilot Free Trade Zone, in which further reform and development of its financial system and capital market are highly prioritized. The trust as an important vehicle in development of the financial market in China as well as in the world will play an important role, and there will be more foreign elements involved in Chinese trusts. The Law of the People＇s Republic of China on Application of Laws in Civil Relations with Foreign Elements provides rules, in its article 17, on the application of laws to trusts, which symbolizes the formal creation of rules of conflict of laws in China in this area. However, it seems to cause more problems than it may resolve. For example, it may not always be possible for the parties to determine the appli- cable law through consultation and agreement, and the parties＇ right to choice of law should not be without limitation either. By allowing judges to choose from ＂the law of the situs where the trust property is situated＂ and ＂the law of the situs where the trust relationship occurred＂ in the absence of an effective choice of law by the parties may lead to a situation contrary to existing laws and may create uncertainty for the parties as well. This paper analyzes this article 17 by comparing it with the conflict law rules adopted in the United States and by the Hague Convention, identifies problems, and seeks to find solutions in order to promote the healthy development of the trust system in China.
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.
