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现代预算制度经由“政府预算”到“公共预算”、“税收法定”到“预算法定”的变迁而形成，预算权的重心也由预算管理转向管理预算、由收入控制转向收支并重，预算权由此分离为公民参与式的公民预算权利和代议制民主式的国家预算权力（预算管理权），并经由预算收入控制权和预算支出控制权的衔接与配合得以实施。廓清预算权的二元结构并理清该结构体系中的要素关系，有助于夯实公民预算权利作为国家预算权力的合法性基础，为预算...
The modern budget systems have been established, evolving from "governmentbudget’ to " public budget" , from the principle of" statutory taxation" to" statutory budget"The focus of the budget power has been turned from budget management into administrationbudget, from income control to income-expenditure control, Based on this, the budget power isseparated into citizens’ budget rights and st...
由于契合了服务型政府建设目标需求，且能够改进现有环保制度功效，行政约谈日益受到环保监管部门青睐而成为其执法内容的重要组成部分。但该制度在获得普遍发展的同时还存在着诸多不足，为进一步提高该制度的实践绩效，未来应围绕着进一步强化制度理论支撑、完善制度法律依据、扩张现有制度内容、结合法的功能理论重新定位制度功能选择等方面加以完善
In order to fit the needs of building serviceoriented government, and improve the effectiveness of existingenvironmental protection system, administrative interviews are increasingly favored by environmental regulators and have beenmade an important part of its law enforcement. However, there are still many deiciencies with the system while extensivelydeveloped. To further enhance the practic...
《反有组织犯罪法》创设了相对独立的涉黑违法财产证明体系。 该体系以涉黑违法所得及其孳息、收益为证明对象，通过证明责任的附条件转移，要求被告人在公诉方已履行涉黑违法财产证明责任的前提下承担“财产合法来源”的“说明”义务。 该体系引入“高度可能性”证明标准，要求辩证处理该证明标准与被告人“说明财产合法来源”的关系，细化“说明”的相对标准以及“不能说明”的具体情形。 该体系要求设立相对独立的证明程序，适...
The Anti-0rganized Crime Law establishes a relatively independent property certification system forgang-related violations. The system takes the proceeds of gang-related illegal activities and their fruits and profits asthe object of proof. Meanwhile, it requires the defendant to bear the obligation of explanation of legal source ofproperty on the premise that the public prosecution party has f...
资源税、费、租承载了市场和国家在资源配置中的不同法律地位，也承载了中央和地方对财力与财权划分的逻辑。自然资源所有者权益的保障应交由市场机制，经由资源的招、拍、挂等有偿使用方式得以实现，而对资源开发负外部性的调节，则需要经由市场基础上的国家规制得以实现。当前的税费改革将资源税确立为级差收益调节税和财政收益税，误解了资源税的征收原理，极易陷入“资源诅咒”，而且存在授权立法的缺憾。资源税、费、租的协...
Resource taxes, fees, and rents bear the different legal positions of the market and the state in resource allocation, as well as the logic of the central and local governments in dividing financial resources and financial rights. The protection of the rights and interests of natural resource owners should be entrusted to market mechanisms, which can be achieved through paid use of resources s...