新疆11选5

理论探索
梁凤云:行政协议的界定标准
信息来源:税法专家网 | 责任编辑:丽丽 | 发布时间:2021-09-23

引言

XINGZHENGXIEYIJIZHANGQIYILAIXINGZHENGFAXUEJIESUOCHENGDE“XINGZHENGHETONG”。XINGZHENGXIEYISHIJINXIANDAIGUOJIAJIYUMINZHUFAZHILINIAN,SHIXINGZHENGJIGUANYUXINGZHENGXIANGDUIRENZHIJIANCONG“QUANLIFUCONGGUANXI”ZHUANBIANDAO“PINGDENGHEZUOGUANXI”DEZHONGYAOTIXIAN,YESHICONGGANSHEXINGZHENGDENGQIANGZHIXINGXINGZHENGFALVGUANXIDAOHEZUOXINGZHENGDENGPINGDENGXIESHANGSHIXINGZHENGFALVGUANXIZHUANBIANDEZHONGYAOLINGYU。XINGZHENGJIGUANYIQIANGZHIXINGWEITEDIANDEDANFANGXINGZHENGXINGWEIFANGSHIYUXINGZHENGJIGUANHEXINGZHENGXIANGDUIRENZHIJIANDACHENGHEYIZIYUANLVXINGXINGZHENGFALVYIWU,ZAIXIAOGUOSHANGCUNZAIJUDACHAYI。XINGZHENGXIEYIDEJIEDINGSHIYANJIUXINGZHENGXIEYISHOUXIANYAOJIEJUEDEWENTI。BENWENJIANGYIJU《ZUIGAORENMINFAYUANGUANYUSHENLIXINGZHENGXIEYIANJIANRUOGANWENTIDEGUIDING》(JIANCHENG《XINGZHENGXIEYISIFAJIESHI》)YU《XINGZHENGSUSONGFA》DEGUIDING,DUIXINGZHENGXIEYIDEJIEDINGJINXINGCHANSHU。

一、问题的提出

YIBANRENWEI,CHUFEIFALVMINGQUEJINZHI,XINGZHENGXIEYIJIHUKEYISHIYONGDAOSUOYOUDEXINGZHENGGUANLILINGYU。YUCHUANTONGDEXINGZHENGCHUFA、XINGZHENGQIANGZHIDENGDANFANGXING、GAOQUANXING、CHUFENXINGDEXINGZHENGGUANLIXINGWEIXIANGBI,XINGZHENGXIEYIYOUTUCHUYOUSHI:DIYI,CHONGFENBAOZHANGXINGZHENGXIANGDUIRENQUANLI。TONGGUOXINGZHENGXIEYIDEDIJIE,XINGZHENGXIANGDUIRENKETONGGUOZHAOBIAOTOUBIAO、XUNJIADENGGONGKAIGONGPINGGONGZHENGDEXINGZHENGCHENGXU,CANYUDAOXINGZHENGGUANLI、GONGSIHEZUODEGUOCHENG,BAOZHANGQIHEFAQUANYIZAIXIEYIZHONGDEDAOCHONGFENTIXIAN。DIER,BUCHONGTIDAIGAOQUANXING、CHUFENXINGXINGZHENGXINGWEI。GAOQUANXING、CHUFENXINGXINGZHENGXINGWEITIXIANDEWANGWANGSHIXINGZHENGZHUTIDANFANGYIZHI,BINGBUKAOLIANGXINGZHENGXIANGDUIRENYIYUAN,ZAIZHIXINGGUOCHENGZHONGXIANGDUIRENCHUYUBEIDONGDIWEI。MUQIAN,XINGZHENGXIEYIYICHENGWEIXINGZHENGJIGUANDAITIXINGZHENGXINGWEIDEZHONGYAOFANGSHI。RUWEIQUEBAOGUOYOUTUDISHANGFANGWUZHENGSHOUBUCHANGDESHUNLIJINXING,XINGZHENGJIGUANSHOUXIANYAOXUANZEQIANDINGZHENGSHOUBUCHANGXIEYI,DABUCHENGXIEYIDE,ZAICAIQUZHENGSHOUBUCHANGJUEDINGDEFANGSHI,ZHEIYIDINGCHENGDUSHANGTIXIANLEROUXINGZHIFADEYOUSHI。DISAN,YUFANGSHIZHIZHENGYI。YUDANFANGXING、GAOQUANXING、CHUFENXINGXINGZHENGXINGWEIXIANGBI,XINGZHENGXIEYINEIRONGJUYOUKECUOSHANGXING、KEXUANZEXING,XINGZHENGXIEYIXINJIANG11XUAN5TIXIANLEDANGSHIRENYIYUAN。XIESHANGYIZHIYIWEIZHEMAODUNJIANSHAO,YOULIYUXINGZHENGGUANLIMUBIAOHEXIEYIMUBIAODACHENG。XINGZHENGXIEYICHENGWEIXIANDAIXINGZHENGFAXUEYANJIUDEZHONGYAOLINGYU。XINGZHENGFAXUEJIEBIJIAOYIZHIDEYIJIANSHI,WEILEGUIFANXINGZHENGJIGUANDEXINGZHENGYOUYIQUAN,BAOZHANGXINGZHENGXIANGDUIRENZAIXINGZHENGXIEYIZHONGDEHEFAQUANYI,YINGSHIXINGZHENGSUSONGFADESHOUANFANWEINANGKUOXINGZHENGXIEYI。

“XINGZHENGXIEYIYINGFOUNARENDAOXINGZHENGSUSONGSHOUANFANWEI”ZAIXIUGAIXINGZHENGSUSONGFAGUOCHENGZHONGZHENGYIBIJIAODA。YOUYIJIANRENWEI,ZHEILEIXIEYISHUYUTESHUDEMINSHIHETONG,YINGZUNSHOU《HETONGFA》GUIDING,FASHENGZHENGYIYINGYIMINSHIZHENGYISHOULIBINGSHIYONG《MINSHISUSONGFA》。HAIYOUXUEZHETICHU,CIZHONGXIEYISHUYUGONGGONGGUANLIHEGONGGONGFUWUFANGSHIZHIYI,XINGZHENGJIGUANQIANDINGDEXINGZHENGXIEYIJUYOUGONGQUANLIXINGZHI,XINGZHENGJIGUANWEIFANXINGZHENGXIEYIDEQINGXINGSHIYOUFASHENG,JIANGCILEIANJIANZUOWEIXINGZHENGANJIANCHULI,KECHONGFENFAHUIFAYUANDEJIANDUZUOYONG,WEIHUXIANGDUIRENDEHEFAQUANYI。ZAIXIUFAGUOCHENGZHONG,BIJIAOYIZHIDEYIJIANSHI,SUIZHEZHENGFUZHINENGZHUANBIAN,XINGZHENGXIEYIHUIYOUXINJIANG11XUAN5DE“YONGWUZHIDI”。DANYINQUEFAJUTIYIJU,FAYUANHUOJIANGQIZUOWEIMINSHIANJIANCHULI,HUOJIANGQIZUOWEIXINGZHENGANJIANCHULI,HUIDAOZHISHENLIDEYIJU、SHIYONGDEGUIZEHESHENPANDEJIEGUOQIANCHAWANBIE,BULIYUJIUFENHUAJIE。YOUYUXINGZHENGXIEYIZHENGYIWANGWANGYUXINGZHENGXINGWEIZHENGYIHUNZA,JIANGQIYIXINGZHENGZHENGYIDEFANGSHICHULILIYUJIUFENCHEDIJIEJUE。《XINGZHENGSUSONGFA》GUIDINGJIANGXINGZHENGXIEYIZHENGYIYIXINGZHENGSUSONGDEFANGSHIJIEJUE,“XINGZHENGJIGUANBUYIFALVXING、WEIANZHAOYUEDINGLVXINGHUOZHEWEIFABIANGENG、JIECHUZHENGFUTEXUJINGYINGXIEYI、TUDIFANGWUZHENGSHOUBUCHANGXIEYIDENGXIEYIDE”SHUYUXINGZHENGSUSONGSHOUANFANWEI。YIHANDESHI,CIGUIDINGWEIDUIXINGZHENGXIEYIJINXINGJIEDING,YEWEIDUIXIEYIJUTILEIXINGXIANGXILIEJU,ER《XINGZHENGXIEYISIFAJIESHI》JIUCIJINXINGMINGQUEGUIDING。

二、明确行政协议的基本模式

DUIXINGZHENGXIEYIJINXINGJIEDINGDEMUDESHIWEILIQINGXINGZHENGXIEYIYUMINSHIHETONGDEBENZHICHAYI。MINFAXUEZHETICHUXINGZHENGXIEYISHUYUMINSHIHETONGZHONGDUTEDEYILEI,BIXUSHOU《HETONGFA》DENGMINSHIFALVGUIFANDIAOZHENG。LIANGHUIXINGRENWEI,ZHONGGUOXIANSHIZHONGMEIYOUXINGZHENGXIEYI,JISHIYOUYEJINZAIGEBIETESHULINGYU,“LIRUGAIGEGUOCHENGZHONGSHIXINGDEZHONGYANGCAIZHENGYUDIFANGCAIZHENGZHIJIANDECAIZHENGBAOGANHETONG、XINGZHENGJIGUANYUCAIZHENGZHIJIANGUANYUGUIDINGFAMEIKUANSHANGJIAO、LIUYONGBILIDEHETONG。”WANGLIMINGZERENWEIXINGZHENGXIEYIDAODIYINGRUHEJIEDING,XINGZHENGXIEYIGUIFANDEDUIXIANGYOUNAXIE,RENGYOUDAIBIANXI,DANJIBIANXINGZHENGXIEYICUNZAI,YEYINGYOUHETONGFADIAOZHENG。

XINGZHENGFAXUEJIEBIJIAOYIZHIDEGUANDIANSHIXINGZHENGXIEYIYUMINSHIHETONGZHIJIANCUNZAIJIAODACHABIE,QUBIEDUIDAICAIYOULIYUZHEILIANGLEIHETONGJIUFENDECHULI。ZAIDANFANGXINGZHENGXIANGQIYUEHUAXINGZHENGZHUANBIANDEDABEIJINGXIA,WUFATONGGUOSIFAYUANLIHESIFAGUIFANDIAOZHENGDEXINGZHENGHETONGZAIXINGZHENGGUANLIZHONGDEYINGYONGYICHENGWEIBUZHENGDESHISHI。“RUGUO《HETONGFA》BUNENGMINGQUEGUIDINGXINGZHENGHETONGJIQIXINGZHIHETEDIAN,JIUBUNENGCHONGFENFAHUIXINGZHENGHETONGZAISHICHANGJINGJIZHONGDEZUOYONG,ZHEIJIANGGUANXIDAOGUOJIAJUETOUZIZHENGQUEHEFASHIYONG、GUOYOUZICHANZENGZHI、GONGGONGLIYICHONGFENBAOZHENG、GUOJIABIYAODEJIHUADEDAOLUOSHIDENGZHONGDAWENTI,YINCI,JIANYIZAIQICAODE《HETONGFA》ZHONGDANLIEXINGZHENGHETONGYIZHANG,ZUOWEIHETONGDETESHUXINGTAIJIAYIGUIDING。”WEILEQINGXIDICHANSHUXINGZHENGXIEYISUOJUYOUTEZHENG、BUTONGYUMINSHIHETONGDEYAOSU,《ZUIGAORENMINFAYUANGUANYUSHIYONG〈ZHONGHUARENMINGONGHEGUOXINGZHENGSUSONGFA〉RUOGANWENTIDEJIESHI》(JIANCHENG《SHIYONGJIESHI》)ZHONGJIUXINGZHENGXIEYIJINXINGMINGQUEJIEDING,GUIDING:“XINGZHENGJIGUANWEISHIXIANGONGGONGLIYIHUOZHEXINGZHENGGUANLIMUBIAO,ZAIFADINGZHIZEFANWEINEI,YUGONGMIN、FARENHUOZHEQITAZUZHIXIESHANGDINGLIDEJUYOUXINGZHENGFASHANGQUANLIYIWUNEIRONGDEXIEYI,SHUYUXINGZHENGSUSONGFADI12TIAODI1KUANDI11XIANGGUIDINGDEXINGZHENGXIEYI。”SHANGSHUGUIDINGSHIZUIGAORENMINFAYUANSIFAJIESHIDIYICIMINGQUEXINGZHENGXIEYIDEYAOSU,BAOKUOZHUTIYAOSU(XINGZHENGJIGUANYUXINGZHENGXIANGDUIREN)、ZHIZEYAOSU(ZAIFADINGZHIZEFANWEINEI)、MUDEYAOSU(WEISHIXIANGONGGONGLIYIHUOZHEXINGZHENGGUANLIMUBIAO)、YISIYAOSU(XIESHANGDINGLI)、NEIRONGYAOSU(JUYOUXINGZHENGFASHANGQUANLIYIWUNEIRONG)DENGWUGEFANGMIAN。

ZAI《XINGZHENGXIEYISIFAJIESHI》QICAOGUOCHENGZHONG,DUIYUXINGZHENGXIEYISHIFOUYAOJINXINGDINGYIJIDINGYIDEJIBENMOSHIYIRANCUNZAIZHENGYI。DADUOSHUYIJIANRENWEI,WEILEZHUNQUESHIBIEXINGZHENGXIEYI,YINGDUIXINGZHENGXIEYIJINXINGSHIDANGDINGYI。DANRENGCUNZAIRUXIALIANGZHONGBUTONGYIJIAN。

DIYIZHONGYIJIANRENWEI,BUYINGDUIXINGZHENGXIEYIJINXINGDINGYI。XINGZHENGXIEYILILUNHESHIWUSHANGBUCHENGSHU,YINGJIXUYANJIUYOUGUANQUBIEYAOSU。DUIYUNAXIEYAOSUSHUYUHEXINYAOSU,NAXIEYAOSUSHUYUYIBANYAOSUDENG,XUESHUJIESHIWUJIECUNZAIBUTONGGUANDIAN,YINGZAITIAOJIANCHENGSHUSHIZAIJINXINGJIEDING。

DIERZHONGYIJIANRENWEI,YINGJINXINGDINGYIBINGSHANCHUXINGZHENGXIEYIYAOSUZHONG“ZHIZEYAOSU”。YUAN《SHIYONGJIESHI》ZHONGDEZHIZEYAOSU,JI“ZAIFADINGZHIZEFANWEINEI”,JINSHIDUIHEFAXINGZHENGXIEYIDEJIEDING,ERBUSHIDUIXINGZHENGXIEYIDEJIEDING,XINGZHENGXIEYICHAOYUEXINGZHENGJIGUANZHIZEFANWEIYUFOUSHIFAYUANYINGSHENLIDENEIRONG。ZAIMOUXIEQINGXINGXIA,XINGZHENGJIGUANSUOQIANDINGDEXINGZHENGXIEYIBINGFEIZAIQIFADINGZHIZEFANWEINEI。LIRU,CUNMINJIAZAICHENGSHIGUIHUAQUNEINONGYONGDISHANGWEIFAJIANFANG,CUNMINYIJINJINGXINFANG,YAOQIUZHENZHENGFUYUYICHAICHU。YI《TUDIGUANLIFA》HE《CHENGXIANGGUIHUAFA》GUIDING,YOUQUANCHACHUDESHIGUOTUZIYUANBUMENHECHENGSHIGUIHUABUMEN,ZHENZHENGFUMEIYOUCHACHUZHIZE。ERZHENZHENGFUWEILEPINGXIXINFANG,TONGGUOXIESHANGYUCUNMINJIADACHENGYIFENXIEYI:JIACHAICHUWEIFAJIANFANG,ZHENZHENGFUZHIFUXIANGGUANFEIYONG。HOUGAIXIEYILVXINGGUOCHENGZHONGFASHENGZHENGYI,GAIXIEYISHUXINGZHENGXIEYI,DANBUSHI“ZAIZHENZHENGFUFADINGZHIZEFANWEINEI”QIANDINGDE。RUOYANGEYI“FADINGZHIZEFANWEINEI”,HUIBABUFENXINGZHENGXIEYIPAICHUZAIWAI,ERXINGZHENGJIGUANYEHUIYICIWEIYOUJUJUESIFASHENCHA。

XINGZHENGXIEYIDEDINGYISHISHENLIXINGZHENGXIEYIANJIANSHOUXIANYINGLIDINGDENEIRONG,YEKEDUCUXINGZHENGJIGUANDINGLIHELVXINGXINGZHENGXIEYI。SIFASHIJIANZHONG,XINGZHENGXIEYIYUDANFANGXINGZHENGXINGWEI,TEBIESHIXUJINGXIANGDUIRENTONGYIHUOXIELIDEXINGZHENGXINGWEI,RUXINGZHENGXUKE、XINGZHENGDENGJIDENG,ZAICHENGXU、NEIRONGJIQIXIAOLISHANGYEYOULEITONGZHICHU,XUTONGGUODINGYIFANGSHIQUBIE,TEBIESHIYINGJIXUYANYONGYUAN《SHIYONGJIESHI》DEZUOFA,CAIQUDUIXINGZHENGXIEYIJINXINGDINGYIDEFANGSHI。DUIYUXINGZHENGXIEYIDEZHIZEYAOSU,YUAN《SHIYONGJIESHI》JIANGQILIEWEIXINGZHENGXIEYIBIBEIYAOSUDEMUDEZAIYUYUESHUXINGZHENGJIGUANZAIQIANDINGXINGZHENGXIEYISHIXUJUBEIFADINGDEZHIZEHEZIZHI。YOUYUXINGZHENGXIEYIBENSHENCHENGDANDEXINGZHENGGUANLIHUOZHEGONGGONGFUWUMUBIAOCUNZAIYIDINGCHAYI,SHIFOUBIXUYANGEZUNXUN“YIFAXINGZHENG”“FALVBAOLIU”YUANZEHAICUNZAIYIXIEBUTONGYIJIAN。ZAIWOGUOTAIWANDIQU,DUIYUXINGZHENGQIYUESHIFOUYANGEZUNSHOUFALVBAOLIUYUANZECUNZAILIANGZHONGYIJIAN:YIZHONGYIJIANRENWEIXINGZHENGQIYUEYINGDANGZUNSHOUFALVBAOLIUYUANZE。XINGZHENGQIYUEJIRANSHIYICHUANGSHEHUOZHEBIANGENGXINGZHENGGUANXIWEIBIAODE,QIECHANSHENGDEMUDEZAIYUQUDAIXINGZHENGCHUFENDE“DULANDIWEI”,ERXINGZHENGCHUFENBIXUYIFALVBAOLIUWEIHEFAXINGQIANTI。XINGZHENGQIYUEKEMIANCHUFALVBAOLIUYUANZEDEJUSHU,ZEXINGZHENGQUANKETONGGUODIJIEXINGZHENGQIYUE,GUIBIFALVBAOLIUDESHIXIAN,CHANSHENG“GONGFADUNRUSIFA”DEBIBING。LINGYIZHONGYIJIANRENWEIXINGZHENGQIYUEWUXUZUNSHOUFALVBAOLIUYUANZE。XINGZHENGQIYUEWUXUYIFALVMINGQUEXUKE,ZHIYAOFUCONGFALVYOUYUEYUANZE,FALVBUMINGQUEPAICHIDE,XINGZHENGJIGUANJIKEJUEDINGSHIFOUDIJIEXINGZHENGQIYUE。YEYOUGUANDIANRENWEI,XINGZHENGQIYUEBINGFEIYIDINGYIFALVGUIDINGWEIBIXUTIAOJIAN,JUCIKEFENWEISIZHONGQINGXING:ZHENGSHOUQIYUE(FALVSHIFENLEJIANDIJIE)、KAIFAQIYUE(FALVLEJIANDIJIE)、TINGCHECHANGDAIJINQIYUE(FALVWUMINGWENGUIDING,DANBUJINZHIDIJIE)HEJIHUAQIYUE(FALVBULEJIANQIDIJIE)。XINGZHENGXIEYISHIFOUBIXUJINGYOUFALVGUIDING,SHIFOUBIRANXUYIFALVGUIDINGWEIYAOSUDENGSHANGDAIJINYIBUSHANGQUE。JIEHEYUWAIJINGYANHEZUOFA,GENJUGEFANGTAOLUNYIJIAN,ZUIZHONGSHANCHULE“ ZAIFADINGZHIZEFANWEINEI”DEBIAOSHU。CANKAO《SHIYONGJIESHI》DI11TIAODI1KUANGUIDING,《XINGZHENGXIEYISIFAJIESHI》TONGGUOLIEJUYAOSUDUIXINGZHENGXIEYIZHANKAIDINGYI,JI“XINGZHENGJIGUANWEILESHIXIANXINGZHENGGUANLIHUOZHEGONGGONGFUWUMUBIAO,YUGONGMIN、FARENHUOZHEQITAZUZHIXIESHANGDINGLIDEJUYOUXINGZHENGFASHANGQUANLIYIWUNEIRONGDEXIEYI”SHUYUXINGZHENGSUSONGFAGUIDINGDEXINGZHENGXIEYI。

三、行政协议的界定标准

ZUOWEIGAINIANJIEDING,XINGZHENGXIEYIDEDINGYIZHUYAOSHICONGBUTONGYUMINSHIHETONGTEDIANFANGMIANJINXINGDE。CONGYUWAIJINGYANLAIKAN,DUIYUXINGZHENGXIEYISHUXINGYIBANCAIQUZONGHEPANDUAN。WOGUOTAIWANDIQUCAIQUZONGHEBIAOZHUNLAIJINXINGPANDUAN:QIYUEZHIYIFANGWEIXINGZHENGJIGUAN;QIYUEZHINEIRONGXIXINGZHENGJIGUANYIFANGFUYOUZUOCHENGXINGZHENGCHUFENHUOZHEGAOQUANDESHISHIXINGWEIZHIYIWU;ZHIXINGFAGUIGUIDINGYUANBENYINGZUOCHENGXINGZHENGCHUFEN,ERYIQIYUEDAITI;HANGAIRENMINGONGFASHANGQUANLIYIWUGUANXI;YUEDINGSHIXIANGZHONGLIEYOUXIANRANPIANTANXINGZHENGJIGUANYIFANGZHITIAOKUAN,SHIXINGZHENGJIGUANXIANGYOUTEQUANHUOYOUSHIZHIYUEDING。PANDUANXIEYISHIFOUSHUYUXINGZHENGQIYUE,YINGCAIQIYUEZHUTI、QIYUEBIAODEJIQIYUEMUDEZONGHEPANDUANZHI。SHENYANZHI,RUOQIYUEZHUTIYIFANG WEIXINGZHENGJIGUAN,QIYUEMUDEWEIGONGFASHANGZHIFALVGUANXI,QIYUEMUDEWEIZENGJINGONGGONGLIYIZHIXINGZHENGMUDESHI,CIXIANGXIEYIJIJUYOUXINGZHENGQIYUEZHIXINGZHI。”sXINGZHENGXIEYIYUMINSHIHETONGXIANGBI,JIBENHANGAIYIXIASILEIYAOSU。

(YI)MUDEYAOSU

XINGZHENGXIEYIYUMINSHIHETONGZUIXIANZHUDECHAYIJIZAIYUCI,YUAN《SHIYONGJIESHI》CENGJIANG“WEISHIXIANGONGGONGLIYIHUOZHEXINGZHENGGUANLIMUBIAO”ZUOWEIMUDEYAOSU,ZHUYAOSHIWEILEMINGQUEXINGZHENGXIEYIMUDEZAIYUSHIXIANGONGGONGLIYIHUOZHEXINGZHENGGUANLIMUBIAO,JIXINGZHENGXIEYIWEILESHIXIANGONGFASHANGDEMUDE。YOUDEGUOJIAZHEILEIHETONGBINGBUCHENGWEIXINGZHENGXIEYI,ERCHENGWEIGONGFAHETONG(LIRUDEGUO)。“WEISHIXIANGONGGONGLIYIHUOZHEXINGZHENGGUANLIMUBIAO”SHIWEITIXIANQIGONGFAXING。ZAITUDIFANGWUZHENGSHOUBUCHANGLINGYU,FALVGUIDINGXINGZHENGJIGUANDEZHENGSHOUXINGWEIBIXU“WEILEGONGGONGLIYI”。《CHENGSHIFANGDICHANGUANLIFA》DI6TIAOHE《TUDIGUANLIFA》DI2TIAOGUIDING,GUOJIAWEILEGONGGONGLIYIDEXUYAO,KEYIFADUITUDISHIXINGZHENGSHOUHUOZHEZHENGYONGBINGJIYUBUCHANG。ERMINSHIHETONGZESHIWEISHIXIANZISHENQUANYIHESIFASHANGDEMUDE。KEJIAN,MINSHIHETONGQIANDINGDEMUDEJIUZAIYUZIRANREN、FARENHUOZHEQITAZUZHIJIYUYISIZIZHISHIXIANZISHENDE、SIRENDEQUANYI。

ZAI《XINGZHENGXIEYISIFAJIESHI》QICAOGUOCHENGZHONG,YOUYIJIANZHUZHANG,XINGZHENGXIEYIMUDEZHONGYINGSHANCHU“SHIXIANGONGGONGLIYI”BIAOSHU,LIYOUBAOKUO:DIYI,XINGZHENGJIGUANHEXINGZHENGXIANGDUIRENZHIJIANXIESHANGDINGLIXINGZHENGXIEYIDEMUDE,CHUSHIXIANXINGZHENGGUANLIMUBIAOZHIWAI,HAIKENENGSHITIGONGGONGGONGFUWU。RUZAIZHENGFUTEXUJINGYINGXIEYIZHONG,CILEIXIEYIMUDETONGCHANGSHIWEIQUEBAOXINGZHENGXIEYIDANGSHIRENNENGGOUTIGONGGONGSHUI、GONGDIAN、GONGNUANDENGGONGGONGFUWU。《CHENGSHIGUANDAORANQITEXUJINGYINGXIEYI》(SHIFANWENBEN)ZHONG,TEXUJINGYINGDEYUANZESHI“SHIYONGHUHUODEYOUZHIFUWU、GONGPINGHEJIAGEHELIDERANQIGONGYING”。GUXINGZHENGJIGUANDINGLIXIEYIDEMUBIAO,BAOKUO“SHIXIANGONGGONGFUWUMUBIAO”。DIER,XINGZHENGJIGUANSHIFOUSHUYU“SHIXIANGONGGONGLIYI”YINGSHIFAYUANPANDUANDEWENTI,BUNENGJIASHEXINGZHENGJIGUANDINGLIXINGZHENGXIEYIDOUSHIWEILE“GONGGONGLIYI”,TEBIESHIZAITUDIFANGWUZHENGSHOUBUCHANGXIEYIZHONG,SHIFOUWEILE“GONGGONGLIYI”,SHUYUFAYUANJINYIBUSHENLIDESHITIWENTI。“RENHEYIGEXINGZHENGMUDEDOUHENRONGYIYUGONGGONGLIYIXIANGJIEHE,ZEHUISHIRENHEXINGZHENGJIGUANSUOWEIDEXINGWEIYITUDOUKEYIGUASHANGXINGZHENGMUDEDEMINGYI。SHIDEYIGEXINGZHENGXINGWEIDEGONGSIFASHUXINGJIEFEN,YIXIANDEMOHU。”JUCI,《XINGZHENGXIEYISIFAJIESHI》GUIDING,MUDEYAOSUSHI“WEILESHIXIANXINGZHENGGUANLIHUOZHEGONGGONGFUWUMUBIAO”。

XINGZHENGJIGUANSHIXIAN“XINGZHENGGUANLI”HE“GONGGONGFUWU”MUBIAOCUNZAIZHONGHE。YIBANLAIJIANG,XINGZHENGJIGUANSHIXIANXINGZHENGGUANLIMUBIAODEZHUYAOFANGSHISHIQIZUOCHUDANFANGDEXINGZHENGXINGWEI。ZAITEDINGQINGKUANGXIA,XINGZHENGJIGUANKEWEI“SHIXIANXINGZHENGGUANLIMUBIAO”JIANGXIANGGUANDANFANGXINGZHENGXINGWEIDESHIXIANGZHUANBIANWEIXINGZHENGXIEYI。DEGUO《XINGZHENGFAYUANFA》GUIDING:“GONGFAFANCHOUDEFALVGUANXIKETONGGUOHETONGSHELI、BIANGENGHUOCHEXIAO(GONGFAHETONG),DANYIFAGUIWUXIANGFANGUIDINGWEIXIAN。XINGZHENGJIGUANYOUQIKEYIYUNIZUOCHUXINGZHENGXINGWEIDEXIANGDUIREN,YIQIANDINGGONGFAHETONGDAITIXINGZHENGXINGWEIDEZUOCHU。”LINGYOUGUIDINGXINGZHENGXIEYIBIXUJUYOU“XINGZHENGMUDE”,RUDEGUO《LIANBANGXINGZHENGCHENGXUFA》HEWOGUOTAIWANDIQU“XINGZHENGCHENGXUFA”DEGUIDING,ZHEIZHONGXINGZHENGXIEYIYEBEICHENGWEITIHUANXIEYI。WOGUOXINGZHENGZHIFAZHONGYEYOUCISHIJIAN,《XINGZHENGHEJIESHIDIANSHISHIBANFA》DI6TIAOGUIDING,QIANDINGXINGZHENGHEJIEXIEYIDETIAOJIANZHIYIWEI“CAIQUXINGZHENGHEJIEFANGSHIZHIFAYOULIYUSHIXIANJIANGUANMUDE,JIANSHAOZHENGYI,WENDINGHEMINGQUESHICHANGYUQI,HUIFUSHICHANGZHIXU,BAOHUTOUZIZHEHEFAQUANYI”,ZHEIJIZAIBIAOSHUXINGZHENGXIEYIDEMUDEYAOSU,CIXIEYIZAIDALUFAXIGUOJIACHENGWEI“HEJIEXIEYI”。“XINGZHENGJIGUANWEILEDIAOCHABUMINGLIAOZHISHISHIHUOZHEFALVZHUANGTAIYIFANGMIANKENENGKUANGRIFEISHI、HAOCAIBUZI,LINGYIFANGMIANYIXINGZHENGCHUFENQUEDINGCIYIBUMINGQUEZHIZHUANGTAISHI,YOUKENENGYINDANGSHIRENDUIJIEGUOBUFUERYINFAMANZHANGZHIXINGZHENGZHENGSONG,ERXINGZHENGJIGUANRUOYUDANGSHIRENGEHUXIANGTUIRANGYIBU,JIANGKEJIESHENGXIANGDANGZHISHIJIAN、LAOLI、FEIYONG,ERQIEYEJIAOYISHIXIANGDUIRENXINFU”。WOGUOZHIFASHIJIANZHONGYEYOULEISIGUIDING。

YOUGUANDIANRENWEI,MUDEYAOSUNANYICHENGWEIXINGZHENGXIEYIDERENDINGBIAOZHUN,LIYOUBAOKUO:DIYI,GAIYAOSUHUISHIDEXINGZHENGXIEYIFANWEIGUOFENKUODA,ZHISHIBUFENMINSHIHETONGBEIRENDINGWEIXINGZHENGXIEYI。GONGGONGLIYIDEGAINIANYOUWEIKUANFAN,ZHURUGUOYOUQIYEYIGUOYOUZICHANWEIJICHUSUOCONGSHIDEJIAOYIDADUOYIGONGGONGLIYIWEIMUDE。XINGZHENGJIGUANDINGLIDEBANGONGSHEBEICAIGOUHETONGDENG,ZAIYIDINGCHENGDUSHANGYETIXIANLEGONGGONGLIYI。DIER,“XINGZHENGGUANLIHUOZHEGONGGONGFUWUMUBIAO”DENEIHANJIAOWEIKUANFAN,WAIYANFEICHANGMOHU,NANYIWEIXINGZHENGXIEYIDERENDINGTIGONGMINGQUEDERENDINGBIAOZHUN。DISAN,ZAISIFASHIJIANZHONG,YIGONGGONGLIYIWEIJIEKOUDANFANGJIECHUHETONGDEXINGWEISHIYOUCHUXIAN,BUFENFAYUANTICHUXINGZHENGJIGUANBUDEYIXINGSHIXINGZHENGYOUYIQUAN、WEIHUGONGGONGLIYIWEIYOU,DANFANGJIECHUHETONG。ZHEIYEKEFANZHENG,BUYINGDANCHUNDIYISHIFOU“SHIXIANXINGZHENGGUANLIHUOZHEGONGGONGFUWUMUBIAO”ZUOWEIXINGZHENGXIEYIDEPANDUANYIJU。ZHEIYIGUANDIANSHIDUIYUXINGZHENGXIEYIMUDEBIAOZHUNDECUOWULIJIE:QIYI,JIEDINGXINGZHENGXIEYIXUYAOSIGEYAOSUQIBEI。DANCHUNFOUDINGYIGEBIAOZHUNWUFATUICHUZHENGQUEJIELUN。QIER,YIN“GONGGONGLIYI”BIAOZHUNDEWUFAYUZHIXINGYIJIFAYUANCAISHI“GONGGONGLIYI”DEPANDUANZHE,《XINGZHENGXIEYISIFAJIESHI》JIANGQIGAIWEI“XINGZHENGGUANLIHUOZHEGONGGONGFUWUMUBIAO”,《XINGZHENGXIEYISIFAJIESHI》ZHONGYIMEIYOU“GONGGONGLIYI”BIAOZHUN。QISAN,XINGZHENGJIGUANYIMINSHIZHUTISHENFENQIANDINGDEBANGONGSHEBEICAIGOUHETONGDENGSHUYUMINSHIHETONG。XINGZHENGXIEYIDINGYIZHONGGUANYUZHUTIYAOSU,JIYIFANGWEIXINGZHENGZHUTIDEYAOSUYIJINGJIANGGAILEIXIEYIPAICHUZAIXINGZHENGXIEYIFANWEIZHIWAI。QISI,CONGYUWAISIFASHIJIANKAN,MUDEBIAOZHUNSHIZUIZHONGYAODEBIAOZHUN。WOGUOTAIWANDIQUXUEZHEWUGENGRENWEI:“XINGZHENGJIGUANSUOFUZHIJIFUYIWU,MUDEZAIZHIXINGQIFADINGZHIQUAN,HUORENMINZHITIGONGJIFUMUDEZAICUSHITAZAOZHIXINGZHENGJIGUANCHENGNUOYIFAZUOCHENGTEDINGZHIZHIWUSHANGXINGWEIZHE,JUNSHUXINGZHENGQIYUE。ZHIYUDIYUESHUANGFANGZHUGUANYUANWANG,BINGBUNENGZUOWEISHIBIEQIYUESHUXINGZHIYIJU”,GU“MUDEBIAOZHUNBUSHISHIBIEXINGZHENGXIEYIBIAOZHUN”DEGUANDIANSHIZHANBUZHUJIAODE。

SIFASHIJIANZHONGXUZHUYILIANGGEWENTI:YISHIBINGFEIXINGZHENGJIGUANYUGONGMINQIANDINGDERENHEXIEYIJUNSHUYUXINGZHENGXIEYI。RUOXINGZHENGJIGUANFEIWEIGONGGONGLIYIHUOZHEXINGZHENGGUANLIMUBIAOQIANDINGDEXIEYI,YINGRENDINGWEIMINSHIHETONG。RUXINGZHENGJIGUANGOUMAIBANGONGYONGPIN、QIANDINGBANGONGYONGFANGZULINHETONG、DANWEIZHIGONGSUSHELOUJIANSHEHETONGDENG,JUNSHUMINSHIHETONG。ERSHIMUDEYAOSUBINGFEIYAOQIUXINGZHENGZHUTIDEXIEYIWANQUANFUHE“WEILESHIXIANXINGZHENGGUANLIMUBIAO”HUOZHE“GONGGONGFUWUMUBIAO”。YOUXIEXINGZHENGXIEYIZAIMANZUXINGZHENGGUANLIHUOZHEGONGGONGFUWUMUBIAOZHISHI,YEHUIBAOZHANGXINGZHENGXIANGDUIRENDEQUANYI,ZHEIYEFUHEXINGZHENGXIEYIDEMUDEYAOSU。CILEIMUDEYAOSUSHIWEILEGUIFANXINGZHENGJIGUANDEQIANDINGXIEYIXINGWEI,XIANGDUIRENBUNENGRENWEIXINGZHENGZHUTIQIANDINGXIEYISHIWEILE“ZENGJIACAIZHENGSHOURU”DENGRENWEIZHEIZHONGXIEYIBUSHIXINGZHENGXIEYIERXIANGFAYUANTIQIMINSHISUSONG。

(ER)ZHUTIYAOSU

MINSHIHETONGDEZHUTISHIPINGDENGDIWEIDEZIRANREN、FARENHUOZHEQITAZUZHI。XINGZHENGXIEYIDEZHUTIZESHIXINGZHENGZHUTIHEXINGZHENGXIANGDUIREN,ERXINGZHENGZHUTISHIQIZHONGBIBUKESHAODEZHUTI。XINGZHENGHETONGDEDANGSHIRENZHISHAOYOUYIFANGYINGSHIGONGFAREN(XINGZHENGZHUTI),ZHIYOUGUOJIA、DIFANGTUANTIHEGONGWUFARENCAINENGQIANDINGXINGZHENGHETONG。XINGZHENGHETONGDANGSHIRENYINGYOUYIFANGSHIXINGZHENGZHUTI,CIWEISUOYOUXINGZHENGHETONGDEBIBEIYAOSU。LIANGLEIZHUTIDIWEIBUWANQUANDUIDENG,SHUANGFANGSHUYUXINGZHENGFALVGUANXI,ZAIXINGZHENGXIEYILVXINGGUOCHENGZHONG,WEISHIXIANXINGZHENGGUANLIMUBIAO,XINGZHENGZHUTIYINGZUOWEIZHUDAOFANG。

XINGZHENGZHUTIDEZHUDAOXINGTIXIANWEIQIZAIXINGZHENGXIEYIZHONGDEYOUYIQUAN,HUOZHECHENGXINGZHENGTEQUAN。ZAIFAGUO,XINGZHENGHETONGZHONGDEYOUYIQUANWUXUFALVGUIDING,XINGZHENGJIGUAN“TIANRAN”JUBEICITEQUAN,BAOKUO:YAOQIUXIANGDUIFANGDANGSHIRENLVXINGYIWUQUAN,WEIJINGXINGZHENGZHUTITONGYI,BUDEYOUTARENDAIWEILVXING;DUIHETONGLVXINGDEZHIHUIQUAN;DANFANGMIANBIANGENGHETONGBIAODEQUAN;DANFANGMIANJIECHUHETONGQUAN;ZHICAIQUAN。WOGUOBUFENFALVFAGUIYEMINGQUELEXINGZHENGXIEYIZHONGXINGZHENGZHUTIDEYOUYIQUAN:(1)ZHIDAOQUAN、JIANDUJIANCHAQUAN。TUDIZHUGUANBUMENDUIJIJINGCHURANGTUDIDEZHUANRANG、CHUZUHEDIYADENGHUODONGXINGSHIJIANDUJIANCHADEQUANLI。ZHENGFUCAIGOUJIANDUGUANLIBUMENYINGQIANGHUADUIZHENGFUCAIGOUHUODONGHEJIZHONGCAIGOUJIGOUDEJIANDUJIANCHADENG。XINGZHENGJIGUANYOUQUANDUIXINGZHENGXIEYIDELVXINGZHANKAIZHIDAOHEJIANDU,DANSHIBUNENGYINGXIANGDANGSHIRENLVXINGXIEYI。(2)DANFANGBIANGENGJIECHUQUAN。YOUYUCHENGBAOFANGJINGYINGGUANLIBUSHANWANBUCHENGCHENGBAOJINGYINGHETONGRENWUSHI,FABAOFANGYOUQUANTICHUJIECHUCHENGBAOJINGYINGHETONG。(3)CHENGZHIQUAN。TUDISHIYONGZHEMEIYOUYIHETONGYAOQIUDEQIXIANHETIAOJIANKAIFALIYONGTUDIDE,TUDIGUANLIBUMENYINGYUYIJIUZHENG,BINGYIQINGKUANGJIYUJINGGAO、FAKUAN,ZHIDAOWUCHANGSHOUHUITUDISHIYONGQUANDECHUFA。ZHEIXIEYOUYIQUANSHIFALVDENGGUIDINGDE,SHIXINGZHENGJIGUANXIANGYOUXINGZHENGYOUYIQUANDEFALVYIJU。

YOUGUANDIANTICHU,ZHUTIYAOSUOBUNENGCHENGWEIXINGZHENGXIEYIDERENDINGBIAOZHUN,JIANGXINGZHENGJIGUANCANYUDINGLIDEXIEYIDOURENDINGWEIXINGZHENGXIEYISHIBUHESHIDE:DIYI,ZHEIYUMINFASHANGGUANYUGUOJIAJIGUANFARENZUOWEITESHUMINSHIZHUTIDEGUIDINGSHIMAODUNDE。XINGZHENGJIGUANYUXINGZHENGXIANGDUIRENZHIJIANSHIDANXIANGDUXINGZHENGGUANLIGUANXI,DANXINGZHENGJIGUANCONGSHIMINSHIHUODONGSHIQIYUDUIFANGDANGSHIRENXINGCHENGPINGDENGMINSHIZHUTIGUANXI。LIRU:XINGZHENGJIGUANGOUMAIWENJUDENG,SHUANGFANGWANQUANCHUYUPINGDENGDEMINSHIFALVGUANXI。DIER,RUGUOJIANGBENSHUYUMINSHIHETONGGUANXIDEXINGWEIDOUNANGKUODAOXINGZHENGXIEYIDEFANCHOU,ERMINGQUEZHENGFUZAIXIEYIZHONGXIANGYOUXINGZHENGYOUYIQUAN,HUIZAOCHENGHETONGLVXINGDENGCHEDIYOUZHENGFUYIYUANJUEDING,NAIZHIBUNENGWEIHUXIANGDUIRENDEQUANYI。SHOUXIAN,ZHEIGEGUANDIANZHONG“BUYIJIANGXINGZHENGJIGUANCANYUDINGLIDEXIEYIDOURENDINGWEIXINGZHENGXIEYI”DEPANDUANSHIZHENGQUEDE,SHISHISHANG,XINGZHENGXIEYISIFAJIESHIBINGWEIGUIDINGZHIYAOXINGZHENGJIGUANCANYUDINGLIDEXIEYIDOUSHIXINGZHENGXIEYI,ZHEIGEJIASHETIAOJIANBINGBUCUNZAI。QICI,XINGZHENGJIGUANYUXINGZHENGXIANGDUIRENSHIDANXIANGDUDEXINGZHENGGUANLIGUANXIBUFUHEXINGZHENGGUANLISHIJI。CONGSHIJIUSHIJIKAISHI,XINGZHENGFALVGUANXIDEFANWEIJIUBUZAIJUXIANYUDANFANGXINGZHENGXINGWEI,ERSHIBAOKUOLEDANFANGXINGZHENGXINGWEI、SHUANGFANGXINGZHENGXINGWEIHEDUOFANGXINGZHENGXINGWEIDEFALVGUANXI。XINGZHENGXIEYIJIXINGZHENGZHUTIYUXINGZHENGXIANGDUIRENJIYUPINGDENG、ZIYUANYUANZEQIANDINGXIEYI,JINERXINGCHENGXINGZHENGFALVGUANXI。ZAICI,XINGZHENGYOUYIQUANJIANGDAOZHIXIEYIXIAOLIHELVXINGWANQUANQUJUEYUZHENGFUYIYUANDEPANDUANYOUSHIPIANPO。MINSHISHENPANZHONG,YINQUEFADUIXINGZHENGJIGUANXINGSHIYOUYIQUANDEXINGZHENGXINGWEIDEHEFAXINGJIANDUZHIZE,DAOZHIXINGZHENGJIGUANZAIXIEYIZHONGXINGSHIYOUYIQUANDEXINGWEIDEBUDAOYOUXIAOJIANDU。XINGZHENGXIEYISIFAJIESHIZHONGGUIDINGXINGZHENGJIGUANXINGSHIYOUYIQUANBINGFEIFUYUXINGZHENGJIGUANYOUYIQUAN,ERSHIXINGZHENGJIGUANZAIXINGSHIYOUYIQUANSHI,FAYUANYAOYIHEFAXINGSHENCHALAIJIANDU。ZHENGRU《XINGFA》GUIDINGQINHAIGONGSICAICHANZUIBINGFEIFUYUZUIFANQINHAIGONGSICAICHANDEQUANLIYIYANG。ZUIHOU,XINGZHENGXIEYISIGEYAOSUBIXUTONGSHIJUBEICAINENGPANDUANQISHUYUXINGZHENGXIEYI,BINGFEIZHIYAOJUBEIQIZHONGYIGEYAOSUJIWEIXINGZHENGXIEYI。LIRU:QICHEYOULUNTAI、FADONGJI、CHESHENDENGGOUCHENG,RUGUODANDUTICHULUNTAIBUJINSHIYONGQICHE,YESHIYONGYUMOTUOCHE,GULUNZHENGLUNTAIBUSHIQICHEDEYAOSUXIANRANSHIBUCHENGLIDE,SIGEYAOSUYINGTONGSHIJUBEI。

HAIYOUGUANDIANRENWEI,YOUDEXIEYISHIGUOYOUQIYEHEXINGZHENGXIANGDUIRENDINGLIDE,QIXINGZHISHUYUMINSHIHETONG。LIRUGONGFANGZULINXIEYI,YOUGUANDIANRENWEIGONGFANGZULINXIEYITIXIANDESHIPINGDENGMINSHIZHUTIJIANDEFALVGUANXI,SHIYOUJINGYINGGUANLIJIGOUHECHENGZUJUMINYIZULINPINGZHENGQIANDINGDEXIEYI。SUIRANXIEYIDEGEBIETIAOKUANBUFENTIXIANLEXINGZHENGJIGUANWEIHUCHENGZUQUANRENDEGONGGONGLIYI,DANLINGYIFANGMIAN,FANGWUJIBENQINGKUANG、ZULINQIXIAN、FANGWUWEIHU、XIEYIJIECHU、WEIYUEZEREN、ZHENGYIJIEJUEFANGFADENGXIEYIDENEIRONGJUNTIXIANLEGONGFANGJINGYINGGUANLIDANWEISHIYIMINSHIZHUTISHENFEN,ERFEIYIXINGZHENGZHUTISHENFENYUXIANGDUIRENDINGLIXIEYI。XINGZHENGXIEYIDEZHUTIYAOSUSHIZHIXINGZHENGJIGUANHUOZHEFALVFAGUIGUIZHANGSHOUQUANZUZHI。RUGUOFALVFAGUIGUIZHANGSHOUQUANGUOYOUQIYEYUXINGZHENGXIANGDUIRENDINGLIGONGFANGZULINXIEYI,ZEGAIXIEYIYINGDANGRENDINGWEIXINGZHENGXIEYI。DUIYUSHIYONGCAIZHENGXINGZIJINDEGONGFANG,WEILEBAOZHANGGUOJIALIYIJIANDUJINGYINGGUANLIJIGOUDEXINGWEI,GAIXIEYIBUYIRENDINGWEIGUOYOUQIYEJUYOUZIZHUCHUFENQUANDEMINSHIHETONG。CIWAI,XINGZHENGXIANGDUIRENSHIXINGZHENGXIEYIDELINGYIFANGZHUTI,《XINGZHENGXIEYISIFAJIESHI》BIAOSHUWEI“XINGZHENGJIGUAN”YU“GONGMIN、FARENHUOZHEQITAZUZHI”。ERXINGZHENGJIGUANYUXINGZHENGJIGUANQIANDINGDEXIEYI,BINGFEIJIYUWAIBUXINGZHENGFALVGUANXI,BUSHUYUXINGZHENGFAYIYISHANGDEXINGZHENGXIEYI。

(SAN)YISIYAOSU

YISIYAOSUZHIXINGZHENGZHUTIYUXINGZHENGXIANGDUIRENDINGLIXINGZHENGXIEYIYINGJINGGUOXIESHANG,YISIBIAOSHIYIZHI。XINGZHENGXIEYISUISHUGUANGYIXINGZHENGXINGWEI,XINGZHENGXIEYIZHONGXINGZHENGZHUTIYOUXINGZHENGYOUYIQUAN,DANZHEIBINGBUFANGAIXINGZHENGXIEYI“HEYIXING”“QIYUEXING”DEYIMIAN,XINGZHENGXIEYIDEDINGLIBIXUCHONGFENZUNZHONGXIANGDUIRENDEYIYUAN,XINGZHENGZHUTIBUDEQIANGPOXIANGDUIRENQIANDINGXINGZHENGXIEYI。MINFASHANGDEYIXIEJIBENYUANZE,LIRUCHENGSHIXINYONG、PINGDENG、ZIYUANDENGYUANZETONGYANGSHIYONGYUXINGZHENGXIEYI。XINGZHENGZHUTIHEXINGZHENGXIANGDUIRENJUNYINGZUNSHOUHELVXINGXINGZHENGXIEYIYUEDINGDEYIWU,FOUZEYINGCHENGDANWEIYUEZEREN。RU《XINGZHENGHEJIESHIDIANSHISHIBANFA》《HUNANSHENGXINGZHENGCHENGXUGUIDING》HE《XINGZHENGXIEYISIFAJIESHI》DEGUIDING。

(SI)NEIRONGYAOSU

NEIRONGYAOSUZHIXINGZHENGZHUTIYUXINGZHENGXIANGDUIRENZHIJIANDINGLIHETONGDENEIRONGSHIXINGZHENGFASHANGDEQUANLIYIWU。XINGZHENGXIEYIDENEIRONGSHISHEJIXINGZHENGZHUTIHEXINGZHENGXIANGDUIRENXINGZHENGFASHANGDEQUANLIHEYIWU,ZHEISHIYUMINSHIHETONGDEZHONGYAOQUBIE。XINGZHENGXIEYIZHONGYINGGUIDINGXINGZHENGZHUTIDEQUANLIHEQUANLI,RUQIANSHUXINGZHENGZHUTIDEYOUYIQUAN,HAIYINGGUIDINGXINGZHENGXIANGDUIRENDEQUANLI。XIAMIANYIZHENGFUTEXUJINGYINGXIEYIWEILISHUOMING。

XINGZHENGXIANGDUIRENDEQUANLIZHUYAOSHI:(1)QUDEBAOCHOUQUAN。TEXUJINGYINGXIEYIGENJUYOUGUANFALV、XINGZHENGFAGUIHEGUOJIAGUIDING,KEYUEDINGTEXUJINGYINGZHETONGGUOXIANGYONGHUSHOUFEIDENGFANGSHIQUDESHOUYI。(2)SUNHAIPEICHANGQINGQIUQUAN。《JICHUSHESHIHEGONGYONGSHIYETEXUJINGYINGGUANLIBANFA》DI26TIAOGUIDINGCHUFALV、XINGZHENGFAGUILINGYOUGUIDINGWAI,SHISHIJIGOUHETEXUJINGYINGZHERENHEYIFANGBULVXINGTEXUJINGYINGXIEYIYUEDINGYIWUHUOZHELVXINGYIWUBUFUHEYUEDINGYAOQIUDE,YINGGENJUXIEYIJIXULVXING、CAIQUBUJIUCUOSHIHUOZHEPEICHANGSUNSHI。(3)BIYAOHEYOUYIDEEWAIFEIYONGCHANGHAIQINGQIUQUAN。TEXUJINGYINGXIEYIYINGYUEDING“BIANGENG、TIQIANZHONGZHIJIBUCHANG”DENGSHIXIANG。TEXUJINGYINGXIEYITIQIANZHONGZHIDE,ZHENGFUYINGSHOUHUITEXUJINGYINGXIANGMU,BINGGENJUSHIJIQINGKUANGHEXIEYIYUEDINGJIYUYUANTEXUJINGYINGZHEXIANGYINGBUCHANG。(4)BUNENGYUJIANDEWUZHIKUNNANBUCHANGQUAN。TEXUJINGYINGXIEYIYINGYUEDING“ YINGJIYUANHELINSHIJIEGUANYUAN",QIZHONGBAOKUOXIANGYINGDEBUCHANGNEIRONG。(5)YINZHENGZHIXINGWEI、GUOJIAXINGWEI、ZHENGCEXINGWEIZAOCHENGSUNHAIDEBUCHANGQUAN。YINFALV、XINGZHENGFAGUIXIUGAI,HUOZHEZHENGCEDIAOZHENGSUNHAITEXUJINGYINGZHEYUQILIYI,HUOZHEGENJUGONGGONGLIYIXUYAO,YAOQIUTEXUJINGYINGZHETIGONGXIEYIYUEDINGYIWAIDECHANPINHUOFUWUDE,YINGJIYUTEXUJINGYINGZHEXIANGYINGBUCHANG。CIWAI,XINGZHENGXIEYIDENEIRONGYAOSUHAIYAOQIUXIEYINEIRONGBIXUHEFA,XINGZHENGXIEYIDEDINGLIHELVXING,BUDESUNHAIGUOJIAHESHEHUIGONGGONGLIYI,BUDESUNHAITARENHEFAQUANYI。

DUIYUNEIRONGYAOSU,YOUGUANDIANRENWEI,XINGZHENGFASHANGQUANLIYIWUGUANXIDENEIHANJIAOWEIKUANFAN,BUNENGZUOWEIBIANMINGXINGZHENGXIEYIDEPANDUANBIAOZHUN。YUANYINSHI:QIYI,WOGUOXIANXINGFALVGUIDINGZHONGDUIXINGZHENGXIEYIZHONGXINGZHENGJIGUANYOUYIQUANDEGUIDINGJISHAO,GENJUXIANXINGFALVGUIDING,XINGZHENGJIGUANBUNENGZHANGWOPUBIANDEXINGZHENGYOUYIQUAN。《CHENGZHENGUOYOUTUDISHIYONGQUANCHURANGHEZHUANRANGZANXINGTIAOLI》DI17TIAOGUIDINGDE“WUCHANGSHOUHUI”DENGXINGZHENGYOUYIQUANDENEIRONG,XIANXINGLIFAZHONGGUIDINGJISHAO。QIER,JIBIANFALVGUIDINGXINGZHENGJIGUANZAITESHUTIAOJIANXIAXIANGYOUBIANGENG、JIECHUHETONGDEQUANLI,BINGYAOQIUCILEIXIEYIDEQIANDINGHELVXINGYINGZUNXUNMINFADEPINGDENG、ZIYUAN、YOUCHANGDENGYUANZE,YEBUYIWEIZHENENGZHICONGXINGZHENGJIGUANSHIFOUXIANGYOUBIANGENGJIECHUHETONGDEQUANLI,ERRENDINGGAIXIEYISHIFOUSHUYUXINGZHENGXIEYI。BUFENFAYUANZHUZHANG,XINGZHENGJIGUANBUDEYIXINGSHIXINGZHENGYOUYIQUANWEIYOUSUIYIJIECHUHETONG,QIBIXUCHUYUWEIHUSHEHUIGONGGONGLIYIDENGMUDECAINENGJIECHUHETONG。QISAN,XINGZHENGFASHANGDEQUANLIYIWUBUDENGTONGYUXINGZHENGQUANDEJUTIXINGSHI。RUOYIXIEYIJINHANGAIXINGZHENGJIGUANYUXIANGDUIRENDEQUANLIYIWUGUANXI,QUEBUHANGAIXINGZHENGQUANDEXINGSHI,BUYINGBAQIRENDINGWEIXINGZHENGXIEYI。ZHEIZHONGGUANDIANDELUNZHENGJICHUYESHI《XINGZHENGXIEYISIFAJIESHI》DELUNZHENGJICHU,BAOKUOWOGUOMUQIANGUANYUXINGZHENGYOUYIQUANDEFALVGUIDINGJISHAO、XINGZHENGJIGUANYUXINGZHENGXIANGDUIRENZHIJIANBIXUZUNSHOUPINGDENGZIYUANYUANZE、XINGZHENGFASHANGDEQUANLIYIWUBUDENGTONGYUXINGZHENGQUANDEJUTIXINGSHI。KEJIAN,SUIRANLUNZHENGJICHUYIZHIDANSHIBUNENGBAOZHENGJIELUNYIZHIXING。DIYI,MUQIANWOGUOFALVGUIDINGZHONGDUIYUXINGZHENGYOUYIQUANDEGUIDINGJIAOSHAO,ZHUYAOZAIFAGUIGUIZHANGCENGCI,TEBIESHIZAIGUIZHANGCENGMIANJIAODUO。XIANGGUANGUIDINGSHIPANDUANXINGZHENGJIGUANSHIFOUYOUQUANXINGSHIYOUYIQUANDEFALVYIJU。DIER,XINGZHENGJIGUANYUXINGZHENGXIANGDUIRENZAIQIANDINGXINGZHENGXIEYISHIZUNXUNDEPINGDENG、ZIYUAN、YOUCHANGDENGYUANZESHIFALVYUANZE,ZAIGONGFASHANGYEYOUSHIYONG。QIANDINGXIEYIDEZHUTI,BULUNSHIMINSHIZHUTIZHIJIANHAISHIXINGZHENGZHUTIYUXIANGDUIRENZHIJIAN,JUNCHUYUPINGDENGFALVDIWEI;BIXUZUNXUNZIYUANYUANZE,WEIFANZIYUANYUANZEDEXINGZHENGXIEYIYISHUYUXIAOLIYOUXIACIDEXIEYI;BIXUZUNSHOUYOUCHANGYUANZE,TEBIESHIXINGZHENGXIANGDUIRENYIFANG,QIYUANYIQIANDINGXINGZHENGXIEYIMUDEZAIYUHUODEXIANGYINGJINGJILIYI。XINGZHENGXIEYIDEQIANDINGYUSHANGSHUYUANZEBINGBUMAODUN。DISAN,XINGZHENGFASHANGDEQUANLIYIWUBUJINBAOKUOXINGZHENGJIGUANYUXIANGDUIRENZHIJIANYINXINGZHENGXINGWEIXINGCHENGDEXINGZHENGFALVGUANXI,HAIBAOKUOYINSHUANGFANGQIANDINGXINGZHENGXIEYIERXINGCHENGDEXINGZHENGFALVGUANXI。“ZHIYOUXINGZHENGQUANJUTIXINGSHIDECAISHUYUXINGZHENGFASHANGDEQUANLIYIWU”SHIPIANMIANHEBUZHENGQUEDE。DISI,XINGZHENGXIEYIDENEIRONGYAOSUSHIXUDUOGUOJIAHEDIQUQUBIEYUMINSHIHETONGDEZHONGYAOFANGMIAN,QIEJICHUXIANKUOZHANGSHIYONGDEQUSHI。YIDEGUOXUEZHEDEGUANDIANWEILI,QIYIBANRENWEI,XIEYIDESHUXINGYOUXIEYIKEGUANFANGMIANPANDUAN;XIEYISHUANGFANGZHUGUANYISIBINGBUNENGZUOWEIPANDUANBIAOZHUN,KEGUANHUADEXIEYIJIUSHIXIEYIBIAODE,JIXIEYISUOQUEDINGDEQUANLIYIWU。ZHIYUQIANDINGXIEYISHUANGFANGSHIFOUXINGZHENGJIGUANYUXINGZHENGXIANGDUIREN,YUANZESHANGBINGBUJUYOUZHONGYAOXING。DUIYUXIEYIBIAODEZHONGJIBAOKUOGONGFASHANGDEQUANLIYIWU,YOUBAOKUOSIFASHANGDEQUANLIYIWU,DEGUOXUEJIEBINGBUJIANGQISHIWEI“HUNHEXIEYI”FENYOUPUTONGFAYUANHEXINGZHENGFAYUANGUANXIA,ERSHIYIBINGRENDINGWEIXINGZHENGXIEYI,YOUXINGZHENGFAYUANANZHAOXINGZHENGCHENGXUSHENLI。DEGUODUIXINGZHENGQIYUEBIAODECAIQUKUANSONGGUANFANGDEBIAOZHUN,DUIYUZHONGXINGDEXIEYI,LIRUJINQIANJIFUXIEYI,KAOZHUQISHIFOUJUYOUGONGFASHANGMUDE,JIANGQINARENXINGZHENGXIEYIDEFANWEI。CAIYONGCIZHONGFANGFAKUODAXINGZHENGXIEYIDEFANWEI,BINGWEIYINQIXUESHUJIEHESHIWUJIEFANDUI,YUANYINZHUYAOSHIDEGUOXINGZHENGFAYUANJIUJIQUDAOCHANGTONG。KEJIAN,XINGZHENGFASHANGDEQUANLIYIWUZUOWEIXINGZHENGXIEYINEIRONGYAOSUDEZHONGYAOYIYI。

XINGZHENGXIEYIDEJIEDINGBIAOZHUN,FANYINGLEXUESHUJIEHESHIWUJIEDUIYUXINGZHENGXIEYISHUXINGHETEZHENGDERENSHI,SUIZHESIFASHIJIANBUDUANFENGFU,XINGZHENGXIEYIBIAOZHUNJIANGGENGJIAKEXUEHEWANSHAN。DUIYUXINGZHENGXIEYIRENSHIDEBUDUANSHENRU,YOUZHUYUXINGZHENGXINGWEIDEYANJIU,YOUZHUYUSUSONGLEIXINGDETANTAO,ZHEIZAIXINGZHENGFAXUEHEXINGZHENGSUSONGFAXUEYANJIUZHONGRIYIZHONGYAO。


新疆11选5:
税务诉讼律师网 新疆11选5