“疑罪从无”有利于保障公民法律安全
杨 涛
丈夫死在鱼塘里，妻子生前与丈夫关系不好，事发前她曾为其买了105万的保险，受益人是她自己，丈夫死前她又买过大量的安定片。种种巧合以及妻子的亲口供述，使妻子邓秀琼和其妹夫毛定稿最终被认定为凶手，2003年11月，两人被法院以故意杀人罪和保险诈骗罪判处死刑。但是，根据二审法院的裁定和发回重审，广州市中级法院4月5日重新作出判决，以“杀人证据不足”为由宣告邓秀琼和其同案犯无罪，两人当天办理了取保候审手续，回到阳山县老家。（《信息时报》4月7日）
这起案件疑点颇多，一审判决中就有三大疑点：有罪供述自相矛盾、死者死因各执一词、作案时间疑点重重。但是，此案中，也有证明被告人有罪的证据，也就是说不能排除是这两名被告人作案的可能。因此，本案面临着两难抉择，一方面，如果判处被告人有罪，那么就可能冤枉好人；另一方面，如果宣告他们无罪，也极有可能放纵真正的罪犯。所以，当法院宣告邓秀琼和其同案犯无罪后，被害人的家属非常奇怪，也非常伤心。的确，两名被告人宣告为无罪了，但人已经被害了却是不争的事实，这就意味着到现在为至没有人为此案承担刑事责任，如果不能进一步搜集到这两名被告人犯罪的有力证据或者捉住真凶，甚至就永远没有人为此承担刑事责任了。
但是，在一个现代法治社会，面对这样的两难抉择，无疑要坚持“疑罪从无”的原则，要恪守“宁可放纵一千，不可冤枉一人”的价值目标。因为，定罪判刑是国家对于公民发动的一场“战争”，是公权力对于私权利的限制与剥夺，因此国家机关要对公民个人限制自由乃至剥夺生命权益，必须有充足的证据，遵守严格的程序，依照法律的规定，才能进行。如果国家机关根据有疑问的证据，可以随意地限制和剥夺公民权利，那么，每个公民都可能成为“潜在的犯罪人”，公民的自由、财产及生命随时都处于没有安全保障的状态。这种“法律安全”的缺失比公民受犯罪分子的侵犯可怕的多，因为公民受到犯罪的侵犯可以求助于国家机关，而受到国家机关的有意侵犯却无法向谁求助，更何况，国家有组织的暴力比犯罪分子个人或团伙强大的多、可怕的多。因此，面对两难抉择，我们当然只能“两害相权取其轻”，而选择对于公民权利保障更为有力的“疑罪从无”的原则。
从媒体近期披露的几个案件来看，聂树斌的案件基本上是遵循的是“疑罪从无”的原则，也就是在对案件有疑问时，在被告人声称自己被刑讯逼供时，法院坚持以其有罪进行判决；佘祥林的案件则是遵循的是“疑罪从轻”原则，在其妻子是否死亡及其他证据上都存有疑问时，法院在多次发回重审后，最后又不得不判，但不判处死刑，而是留有余地，改判为有期徒刑；而邓秀琼案，法院真正坚持了“疑罪从无”的原则，在证据存有疑问，顶住压力，改判为无罪，案件虽然是个案，却让司法前进了一大步，终于让纸上的原则在现实中生长，可喜可贺。
因而，只有真正坚持了“疑罪从无”的原则，才能保障公民的法律安全，而只有公民的法律安全有保障的社会，才是一个法治和文明、和谐的社会。当然，在强调保障公民的法律安全的同时，我们也希望每个公民不受犯罪的侵犯，从这个意义上讲，我们也希望有关部门尽快查清邓秀琼案中真正的凶手，给被害人一个交待。
江西省赣州市人民检察院 杨涛 华东政法学院法律硕士 邮编：３４１０００
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国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文)
国家税务总局
国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
现就医疗、教育行业外商投资企业有关税务处理问题，明确如下：
一、根据外商投资企业和外国企业所得税法（以下简称税法）第一条及外商投资企业和外国企业所得税法实施细则（以下简称实施细则）第二条的规定原则，医疗、教育行业外商投资企业的经营所得和其它所得，应按税法及其实施细则的规定，计算缴纳企业所得税。＃13二、教育行
业外商投资企业，其对学生所收取的费用以及其他收入，除依照营业税暂行和条例第六条第一款第（四）项规定免征营业税的项目外，应作为企业营业收入，计算缴纳营业税；其取得的全部收入（包括免征营业税的收入），扣除成本、费用和损失后的余额，为应纳税所得额，计算缴纳企业
所得税。凡外商投资举办的学校，其学校章程或入学合同规定，采取先收取抵押金，学期结束后全部退回，以抵押金的利息作为学费的，对抵押金可以不作为业务收入，仅对以抵押金所取得的利息，在取得时作为业务收入，计算缴税；学校章程或入学合同中规定采取先收取高额费用，学期
结束或者学生中途退学、离学后，部分退回学生，部分留归企业所有的，对应退回的费用部分，可视为抵押金不作为业务收入，仅对由此取得的利息和不予退回的费用部分，在取得时作为业务收入，计算缴税。
三、医疗行业外商投资企业，其所取得的各项收入，除属于营业税暂行条例第六条第一款第＜三＞项规定免征营业税的项目外，均应计算缴纳营业税；其所取得的各项收入减除有关成本、费用和损失后的余额，作为应纳税所得额计算缴纳企业所得税。
CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF TAXATION RELATEDTO ENTERPRISES WITH FOREIGN INVESTMENT IN MEDICAL AND EDUCATIONAL TRADES
(State Administration of Taxation: 4 July 1994 Coded Guo Shui Fa[1994] No. 152)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
The question concerning the handling of taxation related to
enterprise with foreign investment in medical and educational trades is
hereby clarified as follows:
I. In accordance with the principle as stipulated in the Article 1 of
the Income Tax Law (hereinafter referred to as Tax Law) for enterprise
with foreign investment and Foreign Enterprises and Article 2 of the
Detailed Rules for Implementation of the Tax Law for enterprise with
foreign investment and Foreign Enterprises (hereinafter referred to as the
Detailed Rules for Implementation), enterprise income tax shall be
calculated and paid in accordance with the stipulations of the Tax Law and
its Detailed Rules for Implementation for the business income and other
income of the enterprise with foreign investment in the medical and
educational undertakings.
II. The fees collected from students by enterprise with foreign
investment in the educational trade as well as other incomes, except for
the items which are exempt from business tax in accordance with the
stipulations of Section (4), Clause 1, Article 6 of the Provisional
Regulations Concerning Business Tax, shall be regarded as business income
of the enterprises and business tax is calculated and paid; the balance of
the whole lot of income (including income that is exempt from business
tax) they gained, after deducting from cost, expenses and losses, shall be
regarded as payable amount of income on the basis of which enterprise
income tax is calculated and paid. For school operating with foreign
investment which first collects cash pledge and then returns the cash
pledge in full after the conclusion of the school term in accordance with
the school statute or the stipulations of the entrance contract and which
uses the interest on cash pledge as tuition, the cash pledge may not be
regarded as business income, only the interest gained on the cash pledge
is regarded as business income on which tax is calculated and paid; for
schools which first collect high-value fees in accordance with the school
statute or the stipulations of the entrance contract, the fees are
partially returned to the students after the conclusion of the school term
or when the students discontinue their schooling midway or leave the
school, and are partially retained for the enterprise itself, the part of
fees that should be returned may be regarded as cash pledge, not as
business income, but tax is calculated and paid for the interest derived
therefrom and that part of fees not to be returned which is regarded as
business income when received.
III. For the various items of incomes gained by enterprise with
foreign investment in the medical trade, with the exception of the
projects which are exempt from business tax as stipulated in Section (3),
Clause 1, Article 6 of the Provisional Regulations on Business Tax, shall
all be subjected to the calculation and payment of business tax; the
balance of the various items of income they gained, after deducting
related costs, expenses and losses, shall be regarded as the amount of
taxable income for which enterprise income tax is calculated and paid.
1994年7月4日
