Prevention of Violent Extremism and Human Rights Protection

In the context of globalization, violent extremist forces pose a serious threat to the fundamental human rights of the people all over the world. Strengthening human rights protection requires reinforcing the momentum to crack down and prevent the violent acts of extremist forces. As one of the countries that is the victim of violence by extremists, China has taken a series of measures to tackle the challenges of violent extremism. As President Xi Jinping has pointed out, 'the realization of the full enjoyment of human rights by human beings is the common goal of human society.' While establishing a community of common destiny for all mankind, the international community should take action to effectively address the root causes of violent extremism, maintain a peaceful and secure development environment, and defend the basic human rights and well-being of all peoples, so as to ensure a safe and brighter future for all.

An Empirical Study on the Determination and Coliection Rules for Marital Community Debts

In dealing with the problem of determining whether a debt should be a marital community debt and how such a debt should be collected,judges may have different value orientations regarding the tradeoff between the protection of marriage and family and the protection of the creditors,which needs to be studied based on empirical evidence.After the Judicial Interpretationss[2018]No.2(Fa Shi[2018]No.2)was enacted,we analyzed 863 judgments and motions of the Supreme People's Court of the People's Republic of China(PRC)and the high people's courts,and found that under the framework of existing normative regime,judges can still reach different valuejudgmentssbasedondifferent interpretative techniques.Judges differed in interpreting the terms of“common intent,”“family daily needs,”“common livelihood,”and1“joint production and operation,”and they applied various debt collection rules.These facts indicate that sometimes judges have a complex value balancing process in marginal cases,and they have made different value judgmenttthroughh extending or confining debt determination rules or debt collection rules.In some other cases,the different application of rules indicate that judges have interpreted those rules in a wrong way.By studying the judges'existing value orientations and how judges made their decisions,we can evaluate whether existing rules for determining and collecting marital community debts have balanced conflicting values properly,and such facts can also build further consensus for the development of rules.

DISCIPLINED APPROACHES FOR CONSTRUCTING A RULE OF LAW ORDER： RECONSIDERATIONS REVISED AN ACUTE QUEENING MOVE FOR CHINA＇S TAXATION LEGAL REFORM： ISSUES AND PROPOSALS

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.

THE MAINLAND OF CHINA＇S PARTY DISCIPLINE INSPECTION COMMISSIONS： ANOTHER TYPE OF THE SPECIALIZED-ANTICORRUPTION-COMMISSION MODEL？

Given the comprehensive reforms of and the temporary good scores achieved by the Commissions of Party Discipline Inspection （CDIs）, it is important to understand these reforms to answer how long this anticorruption movement could last and whether it could finally succeed. Targeted at the CDIs＇ historical problems and the adapting problems of the specialized-anticorruption-commission model （SAC）, this article is composed of five parts, including： the historical non-specialized mission and the structural three-transform reform of the CDIs; the historical non-independence of the CDIs within the dual leadership framework, and its recent reforms; a new understanding of the sufficiency of the CDIs＇ capacity compared with China＇s Hong Kong＇s ICAC, a successful example of the SAC, to overcome the distance problem in adapting the SAC; recent reforms on the accountability and disclosures of the CDIs to overcome the time consistency problem; and the conclusions for current achievements, with brief discussions of recent anticorruption strategies and the limitations or unresolved issues, and the lessons to adapt the SAC.

TOWARD HEALING AND RESTORATION AGAINST MEDICAL DISTURBANCE （YINAO） IN CHINA： RECONSIDERATIONS AND PROSPECTS OF RESPONSIBILITY SEARCH AND MALPRACTICE RESOLUTION

Imbalanced doctor-patient conflicts and divergences such as healthcare disturbance （yinao） significantly undermine the already-weakened mutual trust and lead to further deterioration of workplace safety and environment for medical professionals in China. China has to implement all sorts of efforts to cut off the hostile settings where medical disturbances are rooted and developed. Such measures should at least include sufficient remedies provided by medical insurance, refined administrative mediation mechanism, better workplace protective systems in medical institutions, and more importantly, a full-pledged framework with enforceable rules to circumvent medical disturbances and resolving medical accidents. It is necessary to stipulate administrative, civil and criminal measures to punish medical disturbers while guaranteeing medical professionals such as doctors, nurses and supporting staffs due secured medical practice. In particular, a third-party dispute resolution mechanism, an improved appraisal platform and protection of confidential information of patients and doctors should be implemented in due course. In addition to a more refined legal framework, the social, cultural and professional settings of medical practice should also be further improved by removing ＂revenge＂ attacks on Chinese hospital professionals.

DISCIPLINED APPROACHES FOR CONSTRUCTING A RULE OF LAW ORDER： RECONSIDERATIONS REVISED EDITORs S NOTE

It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Admittedly, this Focus primarily aims to conceptualize new elements of the rule of law rhetoric faced by Chinese scholars. The two articles brought in a broad, doctrinal, yet incisive, critical review and reconsideration on how the rule of law construction in modem China may accommodate constantly-changing social movements and understandings as well as fiscal and taxation policies, and how China may take practical steps to implement such adjustments.

EDITOR＇S NOTE

This issue of Focus compiles articles that showcase challenges taken and dilemmas endured by various Chinese administrative or regulatory bodies as well as international communities. The article authored by Professor Bruno da Silva reviews the conception of beneficial ownership and offers a very important piece interpreting the evolution beneficial ownership, one of the key concepts contained mostly in Articles 10, 11 and 12 of major international tax treaties but surrounded by great uncertainty.

CORPORATE GOVERNANCE FROM A COMPARATIVE PERSPECTIVE EDITOR＇S NOTE

The study of corporate governance has traditionally focused on the agency problem, a conflict of interest between the shareholders and the management. The collection of papers published on the current issue includes research on whistleblower protection, corporate speech, corporate social responsibilities, board size, the fiduciary duty of board members, and oversea listing. From a comparative perspective, these papers connect fields of studies that are not traditionally viewed as inter-dependent （Giulia Neri-Castracane）, propose new regulatory strategies based on the differences between non-commercial expression critical of corporate practices and corporate communication strategies （Maya Hertig Randall）, analyze China＇s oversea listing of the state-owned enterprise as an effective mechanism to restructure and for disciplinary purpose （MIAO Yinzhi）, conduct empirical research on fiduciary duty in China （WANG Jun）, provide new explanations on the board size in China （LI Jianwei, LI Kai）, and explore the distance between the regulatory goal and implementation （GUO Rui）. These papers cover both the traditional issue of the agency problem and the practical issues that the regulator and the corporations face. Some papers have been presented at THE 2~ GENEVA-HARVARD-RENMIN-SYDNEY CONFERENCE ON CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY （JULY 11-12, 2014）.