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
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
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
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.
基金The author wishes to express his thanks to Professors Zou Keyuan, Liang Zhiping, Zhang Kening, Yang Guohua, Liu Zhiyun, Cai Congyan and He Zhipeng for their valuable advice. This is an achievement of the project supported by National Social Science Foundation （15BFX186） a research product of the ＂2011 Plan＂ of China--Collaborative Innovation Center of Judicial Civilization and a fruit of the MOE Project of Key Research Institute of Humanities and Social Sciences at Universities （16JJD820008）.
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.
