The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it takes and will take certain period to integrate the system from the constitutional law to tax polices. The lack of taxing power under constitutional law, the silence of a basic tax law, and the arb...

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In Rose v. Haskins,' the Court of Appeals for the Sixth Circuit reiterated the orthodox view that since a prisoner parole system is not constitutionally compelled, parole status is merely a "privilege" regulated by statute and not circumscribed by either the specific constitutional guarantees applicable to a criminal proceeding nor the traditional safeguards of procedural due process. However, ...

judge Richard Posner's well-known view is that constitutional theory is useless. And judge J Harvie Wilkinson III has lambasted constitutional theory for the way in which its "cosmic" aspirations threaten democratic self-governance. Many other judges hold similar views. And yet both Posner and Wilkinson-in the papular press, in law review articles, and in books-have advocated what appear to be ...

The aim of the present study is to develop an accurate constitution diagnostic method based solely on the individual's physical characteristics, irrespective of psychologic traits, characteristics of clinical medicine, and genetic factors. In this paper, we suggest a novel method for diagnosing constitutional types using only speech and face characteristics. Based on 514 subjects, the area unde...

Courts, and especially the Supreme Court, frequently engage in moral reasoning as an aspect of their judicial decision making.1 And it is both necessary and desirable that they do So. Although it may be impossible to specify precise rules concerning the occasions for invocation of moral judgments or the weight that such judgments should be given in comparison with other legally relevant factors...