正规彩票软件2020

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鐞嗚璋冪爺
次位的违约救济——请求给付发票的诉讼性质研究
发表时间: 2019-10-15 发布者: Admin 点击率: 1327

ZHEJIANGDAGONGZHENGGUICAIPIAORUANJIAN2020LVSHI    PANXIANGYUAN  SHENYATING

    NEIRONGTIYAO: ZAIZHAIDEYIWUQUNZHONG,JIANSHEGONGCHENGHETONGJIUFENZHONGJIFUFAPIAODESUSONGQINGQIUYINGGAIRUHEJIEDING?DANGSHIRENQISUYAOQIUJIFUFAPIAOSHIFOUWEIMINSHISUSONGSHOUANFANWEI?YIFANGWEIJIFUFAPIAOYINGRUHEJIUJI?FAYUANYINGRUHECHULIJIFUFAPIAOSUSONG?RUOPANJUEYIFANGKAIJUXIANGYINGZENGZHISHUIFAPIAO,YOUGAIRUHEZHIXING?SUIZUIGAOYUAN《MAIMAIHETONGSIFAJIESHILIJIEYUSHIYONG》JIUMAIMAIHETONGZHONGFAPIAOJIFUYIWUSHIMING,DANJIUJIANSHEGONGCHENGHETONGJIUFENLINGYU,SHANGWEIMINGQUEJIEDINGFAPIAOJIFUYIWU。JIYUFAPIAODEDUOZHONGXINGZHI,BENWENZHUYAOTONGGUOSHIJIANZHONGDALIANGANLI、LILUNZHENGYIZHANKAITAOLUN,SHIJIADINGFAPIAOJIFUYIWUWEIFUSUIYIWU,JIULIQINGFAPIAOJIFUYIWU、SUSONGXINGZHIBINGGOUJIANWANZHENGDESUSONGCHULIKUANGJIAJINYIBUTANTAO,SHICIWEIWEIYUEJIUJIDEYISHIXIAN。

    GUANJIANCI: JIFUFAPIAO  SUSONGCHULI  FUSUIYIWU  WEIYUEJIUJI

    一、现有诉讼处理规则

    ZAIJIANSHEGONGCHENGHETONGJIUFENDESHENPANLINGYU,BUFAJIUJIFUFAPIAODESUSONGQINGQIUSHIFOUSHUYUMINSHISUSONGSHOULIFANWEIDESIFAZHENGYI,SHENZHISHITONGFAYUANZAIBUTONGSHIJIAN、BUTONGSHENJIJIUTONGYIANJIANCHIYOUBUTONGCAIPANGUANDIAN。DANGRAN,CHUQUHETONGFASIFAJIESHIMINGQUEJIANGMAIMAIHETONGLINGYUDEFAPIAOJIFUYIWUGUILEIZHIHETONGSHUANGFANGZAIJIAOYIGUOCHENGZHONGYINGDANGJIAOFUDEDANZHENGZILIAOWAI,BUFENFAYUANCAIPANWENSHUZHONGRENWEIFAPIAOYIWUXIGONGFAGUANLIZHINENGFANWEI,BUYINGYOUMINSHISUSONGSHOULI。BENZHANGJIEZAIBEIDAFABAO、WUSONG、ZHONGGUOCAIPANWENSHUWANGDENGWANGZHANSOUSUODAODEANLIZHONG,XUANZEBUFENPANJUEGUINAZHENGLIXIANYOUFAYUANSUSONGCHULIGUIZE。

   (YI)SHUYUMINSHISUSONGSHOULIFANWEI

    1.PANJUEJIXULVXING

    NINGLINGXIANKAIDAZHIYESUXSHAJIANSHEGUANYUHETONGJIUFENYISHEN、ZHONGJIANERJUDISIJIANZHUGONGCHENGSUHEILONGJIANGSHENGRICHUKANGCHENGFANGCHANGUANYUJIANSHEGONGCHENGSHIGONGHETONGJIUFENERSHENJUNPANJUEZHICHIYAOQIUJIFUFAPIAODESUSONGQINGQIU,BINGMINGQUEYINGDANGKAIJUDEFAPIAOJINE。

    NINGLINGXIANFAYUANRENWEIYIFANGTIGONGZENGZHISHUIFAPIAOSHEJIDUIFANGDEHEFAQUANYI,WEIJIFUFAPIAOKENENGDAOZHIDUIFANGQUANYIWUFASHIXIANHUOBUNENGJISHISHIXIAN,QIEZAIJIANSHEGONGCHENGHETONGZHONG,JIFUFAPIAOXIFADINGYIWU、FUSUIYIWU,BEIGAOYINGXIANGYUANGAOJIFUFAPIAO[1];ZUIGAOYUANJIYUSHANGSURENYUBEISHANGSURENZHIJIANDEFALVGUANXIJICHURENWEI,SUISHUANGFANGQIANDINGDEJIANSHEGONGCHENGSHIGONGHETONGSHUYUWUXIAOHETONG,DANJIANSHEGONGCHENGSHIGONGHETONGGUANXIYISHIJIXINGCHENG,SHUANGFANGJUNYINGCHENGDANXIANGYINGQUANLIYIWU,FAPIAOYIWUZUOWEIHETONGDEFUSUIYIWU,TONGSHIYESHIJIANZHUYENASHUIDEFADINGYIWU,BEISHANGSURENJUNXUXIANGSHANGSURENLVXINGFAPIAOJIFUYIWU[2]。

    2.PANJUEPEICHANGSHUIKUANSUNSHI

    三帛公司诉金蝶厂关于未给付增值税发票要求损失赔偿一案不同于其他案件中纯粹的未给付发票,而是涉及丢失增值税发票抵扣联后90日内未及时依规定实现抵扣进项税[3],由此导致三帛公司需额外缴纳24618.73元税款。苏州中院认为发票给付义务系附随义务,一方未按约履行的应及时采取补救措施,无法采取补救措施的,应承担相应赔偿责任[4]。故二审法院就该部分诉讼请求判决要求义务人按照相应税款损失承担赔偿责任。

    3.BUCHENGLIWEIYUEPEICHANG

    BUFENFAYUANSUIRENKEWEILVXINGFAPIAOYIWUXIWEIYUEDEYIZHONG,DANWEINENGMINGQUEQUFENWEILVXINGYIWUDESUNSHIPEICHANGYUWEIYUEZEREN。LIRUZUIGAOYUANZAIWUYANGYANHUAYOUXIANSUJINGLEIGONGSIGUANYUJIAGONGHETONGJIUFENZAISHENYIANZHONGRENWEI,JIUSHUANGFANGJINYUEDINGFAPIAOJIFUSHIJIAN,ERWEIXIANGYINGYUEDINGWEIYUEZERENTIAOKUANDEQINGXINGXIA,WEIJIFUFAPIAODEWEIYUEXINGWEIWUFAGOUCHENGQIDUIHETONGXIANGDUIFANGDEWEIYUEPEICHANGZHUZHANG[5]。

    4.JIFUFAPIAOSUOXUJIAONASHUIJINDECHENGDAN

    HETONGJINYUEDINGJIFUFAPIAO,DANWEIMINGQUEYUEDINGJIFUFAPIAOSUOXUJIAONASHUIJINDECHENGDANFANGDE,CHUXIANYIWUFANGYAOQIUQUANLIFANGCHENGDANJIFUFAPIAODESHUIJIN,YINGRUHECHULI?ZHEIZAIZHONGGUOYOUSEJINSHUGONGYEDISHISIYEJINGONGSISUGUANNANYIXINGONGSIGUANYUMAIMAIHETONGJIFUFAPIAOJIUFENYIAN、NINGANHONGCHENGJIANZHUSUYUANFENGJINGMAOGUANYUJIANSHEGONGCHENGSHIGONGHETONGJIUFENYIANZHONGJUNYOUSHEJI。

    JIANGSUSHENGGUANNANXIANRENMINFAYUANRENWEIYIFANGANYUEZHIFUHUOKUANDE,SHOUKUANFANGJIYINGLVXINGFAPIAOYIWU,GUANYUYAOQIUJIFUFAPIAODESUSONGQINGQIUFUHEFALVGUIDING[6],ERYAOQIUQUANLIFANGZHIFUSHUIJINYIXIEZHUWANSHUIKAIPIAODEZHUZHANGBINGWUFALVYIJU。XIANGFAN,HEILONGJIANGSHENGMUDANJIANGSHIZHONGJIRENMINFAYUANZERENWEISHUANGFANGYIMINGQUEYUEDINGXIANGYINGSHUIKUANYUGONGCHENGKUANZHIFUQIANYUXIANKOUCHU,BEIGAOJINNENGZAIGONGCHENGKUANZHONGKOUCHUYINGJIAONADESHUIKUAN,ERBUNENGYAOQIUYUANGAOJIFUFAPIAOHUOZHIFUXIANGYINGSHUIKUAN[7]。

    MUDANJIANGZHONGYUANDEPANJUEJINJIANGZHENGYIJIAODIANGUIJIEWEIYUANGAOSHIFOUYINGXIANGBEIGAOZHIFUYINGJIAONASHUIKUAN,ERHUSHIBEIGAOFANSUYUYUANGAOJIFUFAPIAODESUQIU;QIESHUANGFANGDANGSHIRENDEYUEDINGSHIZEKUODAQUANLIFANGXINGSHIQUANLIDEQIXIAN,RUOQUANLIFANGWEIZAIGONGCHENGKUANZHONGKOUCHUSHUIJIN,BINGBUDAIBIAOQUANLIFANGFANGQIGAIXIANGQUANLI。GUGAIPANJUEYIMINGXIANBEILIMINSHISHENPANYUANZE。

   (ER)BUSHUYUMINSHISUSONGSHOULIFANWEI

    发票义务的定义在理论上一直未能统一,在实践中已然。辽源市市政建设诉梁宝树建设工程施工合同纠纷案中[8],法院认可发票义务系附随义务,然而该法院在此认定基础上却将性质的确立加以限制于需立足于双方合同的效力;法院最终认为未履行的发票义务仍旧应由税务机关责令改正[9],持相同观点的裁判文书不在少数。浙江省高院在义乌市大酒店与浙江牛建筑装潢公司纠纷一案[10]、最高院审理内蒙古长融房产与四川建设关于建设工程施工合同纠纷一案[11]中,均认可该观点,认为该纠纷的处理不属于民事审理范围,应当依据《中华人民共和国发票管理办法》,由税务机关进行处理,当事人可通过其他法律途径解决。

    CONGJIANSHEGONGCHENGHETONGDESHUANGWUHETONGSHUXINGCHUFA,DANGSHIRENLVXINGKANGBIANQUANDEFANWEIJINXIANYUJIUGAIHETONGDEDUIJIAYIWU,ZHIFUGONGCHENGKUANZUOWEIZHUJIFUYIWU,BINGBUNENGCHANSHENGYUFUSUIYIWUDEDUIDENGGUANXI,WUFAJIUCICHANSHENGKANGBIAN[12]。

    SHIJIANZHONGCENGYUDAOYIFANGQISUYAOQIUZHIFUGONGCHENGKUAN,DUIFANGDANGSHIRENZEYIJUHETONGGUANYUFAPIAOJIFUYIWUDEYUEDINGXIANGFAYUANTIQIFANSU,QUEWEIDEFAYUANZHICHI,FAYUANGAOZHIQILINGXINGQISU,HOUXINGCHENGLIANGGEYINTONGYIFALVGUANXICHANSHENGDEANJIAN。LIANGQIXIJIYUTONGYIJIANSHEGONGCHENGSHIGONGHETONGSHISHIJIFALVGUANCHANSHENGDEANJIAN,YIJUZUIGAOYUANMINSUSIFAJIESHIDI233TIAOZHIGUIDING[13],YINGDANGHEBINGSHENLI。

    CIWAI,YINMINSHISUSONGCHENGXU,QISUYAOQIUZHIFUGONGCHENGKUANYIANYIJINXINGZHIXINGCHENGXU,LINGYIYAOQIUJIFUFAPIAODEJIUFENANJIANRENGCHUYUSHENPANJIEDUAN。SHANGQIEWEINENGTONGYISHENPANZHIXIANG,QUEYIDAOZHISIFAZIYUANDELANGFEI,QIEYANZHONGZENGJIASHENPANRENYUAN、DANGSHIRENDENGDEFULEI。

    二、发票给付义务的法律地位

   (YI)FAPIAOJIFUYIWUDESHUXING

    1.FAPIAODEGONGFADIWEI

    FAPIAOYIWUZAIGONGFALINGYUYIYOUFALV、FAGUIJIGUIZHANGJIAYIXIANZHI,GUIDINGNASHUIRENXIAOSHOUHUOWUHUOZHEYINGSHUILAOWUDE,YINGXIANGSUOQUFAPIAOYIFANGJIFUFAPIAO[14],BINGYOUGUOJIASHUIWUZONGJUTONGYIFUZEGUANLI;RUOYIWURENWEIANGUIDINGJIFUFAPIAODE,YINGCHENGDANXIANGYINGFALVZEREN[15]。FAPIAOZHIDUDETUIXINGSHIGUOJIALVXINGSHUISHOUGUANLIZHINENG、BAOZHANGSHICHANGJINGJIWENDINGDEYOUXIAOTIXIAN,JIFUZENGZHISHUIFAPIAOYIWUSHICHUMAIREN、CHENGLANRENDESHUIFAYIWU,JUBEIGONGFADIWEI。

    ZONGSHIFALVGUIDINGYANGE,RENGBUMIANFASHENGWEIZHENGQUELVXINGFAPIAOYIWUHUOTAOBILVXING,GENGSHENZHECAIQUBUDANGSHOUDUANJINXINGXUKAI、PIANSHUI、TOUSHUILOUSHUIDENG。CISHI,XINGFAZUOWEIZUIHOUYIDAOFANGXIAN,JIUCIZENGSHEXIANGYINGZUIMINGJINXINGYANLIDAJIGUANKONG,YIBAOZHANGSHUISHOUGUANLI、SHICHANGJINGJIDEZHIXUWENDING。YOUCI,FAPIAOCHENGWEIXINGFAZHONGFANZUIDUIXIANGZHIYI,YUZHIXIANGDUIYINGDEFAPIAOYIWUJUYOUXINGSHIFALVDIWEI。

    2.FAPIAODESIFADIWEI

    CONGSHITIFAJIAODULAIKAN,《HETONGFA》ZHIZAIBAOHUPINGDENGMINSHIZHUTIZHIJIANDEQUANLIYIWU。YIJUDI107TIAO[16],JIUJIANSHEGONGCHENGHETONGZHONGYIFANGZHUTIBULVXINGSHUANGFANGYUEDINGDEFAPIAOYIWU,HUOLVXINGLEFAPIAOYIWUDANBUFUHEYUEDINGYAOQIU,NEIMEJIANSHEGONGCHENGHETONGXIANGDUIFANGJIANGYOUQUANYAOQIUBAOZHANGZISHENQUANYI。

    CONGCHENGXUFAJIAODULAIKAN,JIANSHEGONGCHENGHETONGYIFANGZHUTIYAOQIUXIANGDUIFANGKAIJUFAPIAODAODISHIJIFUZHISU,YIHUOSHIQUERENZHISU。YOUGUANDIANRENWEI,DANGYIFANGZHUTIYIYAOQIUXIANGDUIFANGJIXULVXINGKAIJUFAPIAOSHI,YINGDANGRENDINGWEIJIFUZHISU;LINGYOUGUANDIANRENWEI,DANGZAISHUANGWUHETONGZHONGXIANGDUIFANGCUNZAIYUQIWEIYUEQINGXINGSHI,KEYIRENDINGWEIQUERENZHISU。

    YUYIBANFADINGYIWUSUOBAOHUDEBUTONG,FAPIAOYIWUSHICONGSIQUANLIBAOHUFANCHOUJINXINGQIERU。FUKUANFANGKEJIANGFAPIAOYONGYIDIKOUJINXIANGSHUIKUAN,ZHIJIEYINGXIANGYIFANGDANGSHIRENKEQIDAIDEHEFAQUANYIDESHIXIAN,GUQILVXINGBUNENGSHI,YINGDANGBEINARUSIFAFANCHOU。

    3.FAPIAODEYIWUSHUXING

    FAPIAOJIFUYIWUSHUYUCONGJIFUYIWUHAISHIFUSUIYIWU?CONGJIFUYIWUSHIFUZHUZHUJIFUYIWUYIQUEBAOZHAIQUANRENZUIDACHENGDOUHUODELIYI,QIEFAPIAOJIFUYIWUYUFUSUIYIWUDECHANSHENGYIJU、LVXINGJIEDUAN、NEIRONGDENGJUNBUXIANGTONG,GUFAPIAOJIFUYIWUGUJIYUFALVGUIDING、HETONGYUEDINGHUOZHEJIAOYIXIGUANDEFAPIAOJIFUYIWUJUYOUCONGJIFUYIWUDETEZHENG。TONGGUOANLIJIANSUOFAXIAN,SUISHENPANSHIJIANZHONGCUNZAIBUTONGDESIFAGUANDIAN,DANDUOFENCAIPANRENTONGFAPIAOJIFUYIWUXIHETONGFUSUIYIWU,YINGDANGZHICHIYAOQIUJIFUFAPIAODESUQIU[17]。

   (ER)BENWENGUANDIAN

    ZAILILUNJISHENPANSHIJIANZHONG,QUEYIHUNXIAOCONGJIFUYIWUFASHENGYUFUSUIYIWU。ZONGHEYISHANGFENXI,BINGJIEHEZUIGAOYUANSHENPANGONGZUOZHONGGUANYUCHENGBAORENBULVXINGPEIHEGONGCHENGDANGANBEIAN、JIFUFAPIAODENGXIEZUOYIWUDE,SHIZUOWEIYUEDECHULIGUIZE[18]。FAPIAOZAIJIANSHEGONGCHENGLINGYUBUGUANGSHEJIDAOQUANLIRENSHUIKUANQUANYI,HAISHEJIDAOGONGCHENGXIANGYINGXUKEZHENGSHENLING、BEIANDENGSHIJIQUANYI,RUORENGYIQIWEIGONGFAGUANXIALAIDINGYIJIUFENXINGZHIQUEYOUBUTUO,YINGJIANGFAPIAOJIFUYIWUGUISHUYUFUSUIYIWU。

    三、附随义务分析

    JINGJIDEFAZHANSHIDEJICHUFALVGUANXIYANSHENGCHUDEQUANLIYIWUZHUJIANBIANDEJIAOCUOFUZA,BUQUEDINGXINGZENGQIANG,YIZHISHIJIANCAOZUONANDUZHUJIANJIASHEN。FUSUIYIWUSUIXIFADINGYIWU,DANMINGXIANBUTONGYUYIBANDEFADINGYIWU;QIEXIANGJIAOYUJIFUYIWU,FALVXIAOLIJIAODIDEFUSUIYIWUJIXUFADINGHUA,YITUPOQIYIWANGSUOYIJUDECHENGSHIXINYONGYUANZE。BENWENRENWEIFUSUIYIWUTONGSHIJUYOUFADINGYIWUHELEIYUEDINGYIWUDETEXING,FUSUIYIWUFADINGHUA、MINGQUEHUAYIJUBEIFENGFUDESHIJIANBEIJING,YINGTUPOCHUANTONGLINIAN。

    CONGSHENPANSHIJIANJIAODUKAOLV,FAGUANCHANGLIZUYUDANGSHIRENDEYISIBIAOSHI,YIJUFALVYUANZEJIUGAILEIYIWUJINXINGQUEREN、JIESHI。DANMIANDUIFUZADEJINGJIXINGSHI,HETONGQUANLIYIWUYIBUZAIRUQIGAINIANDINGYIDECHUNCUIDANYI,WUFAZHUNQUEPANDUANYIXIANGYIWUDEQUANSHU;QUANLIYIWUDEBUQUEDINGXINGZUAIQISHIXIAN,CONGERSANGSHIGONGPINGZHENGYI,YOUSUNFAZHIDEQUANWEIXING。SHIJIANZHONGCUNYOUYIFUSUIYIWUDEFADINGXINGERTUIWEICHULI,GUBUGUANGSHILILUN,ZAISHIJIANZHONGTONGXUMINGQUEDANGSHIRENQUANYIBAOHUYIJU,LIRUDAHETONGFANWEINEIDEFAPIAOYIWU,ERBUZAIJINYIMAIMAIHETONGWEILI,JUYIPINGHENGDUOFANGQUANYI。

    JIEHESHENPANSHIJIAN,WEIFANFUSUIYIWUYINGANZHAOWEIFANHETONGYUEDINGJINXINGJIUJI。NEIME,JIRANCUNZAIWEIYUE,JIYINGYOUXIANGYINGWEIYUEZERENGUIZE、GUANLIBINGHELIQUBIEYUPUTONGDEHETONGYIWU,LIRUMINGQUEWEIFANFUSUIYIWUYINGDANGCHENGDANJIXULVXING、CAIQUBUJIUCUOSHI、PEICHANGSUNSHIDENGZEREN,TONGSHIQUFENCHENGDANZERENDEXIANZHI。CIWAI,GUANYUHETONGQUANLIYIWUZHONGCHANGBEISHIYONGDEFADINGJIECHUQUAN、YUEDINGJIECHUQUAN,FUSUIYIWUSHIFOUKEYISHIYONG?BENWENRENWEI,BUFENFUSUIYIWUQUEXIDANGSHIRENHEFAQUANYIDESHIXIAN、KENENGCUNZAIDELIYIJIKENENGZAOCHENGDESUNSHIDENG,WEIFANFUSUIYIWUDE,YINGSHIQINGKUANGYUNXUDANGSHIRENJIECHUHETONG。TONGLI,QUANLIYIWUDEKANGBIANQUAN、QINGQIUQUANXINGSHI,YINGHUOSIFASHENPANDEZHICHI。

    四、诉讼处理框架构建

    SUIWEIFANFAPIAOJIFUYIWU(JIFUSUIYIWU)YINGANZHAOWEIFANHETONGYUEDINGCHULI,DANBUKEFOURENFUSUIYIWUDELAIYUANJICHUXIFALVGUIDING,ZHINENGJIANGQIGUIWEIHETONGYIWUZHONGDEYIZHONGFADINGYIWU,BUNENGTUPOCHENGWEIYIDINGYIWUYIGUOFENGOUHUAXINGZHENGFANCHOUYUMINSHIFANCHOUZHIJIANDEJIEXIAN。“DINGYUERENBUJINYAOLVXINGTAMINGQUECHENGNUODEYIWU,ERQIEYAOLVXINGGENJUQIYUEDEXINGZHI,FASHENGGONGPINGYUANZE、XIGUANHUOFALVFUYUDEYIWU”[19]。ZAIJIANSHEGONGCHENGLINGYU,JIFUFAPIAOTONGWEIPINGDENGMINSHIZHUTIZHIJIANQUANLIYIWU,BINGFEICHUNCUIDEGUOJIASHUISHOUGUANLIZHINENG,YINGYOUMINSHISHENPANSHOULI。GU,JIANYIGOUJIANWANZHENGDESUSONGCHULIKUANGJIA,SHICIWEIWEIYUEJIUJIDEYISHIXIAN。

    (YI)JIUFENXINGTAIFENXI

    SHIJIANZHONGCHANGJIANDEQISUYAOQIUJIFUFAPIAODESHISHIYOUHETONGMINGQUEYUEDINGJIFUFAPIAODE、YUEDINGJIFUFAPIAOWEIFUKUANQIANTITIAOJIANDE、HETONGWEIYUEDINGFAPIAOYIWUDE、HETONGYUEDINGFANGQIYAOQIUJIFUFAPIAOQUANLIDE、DANGSHIRENMINGQUEYUEDINGGONGCHENGKUAN(HETONGJIAKUAN)BUBAOHANSHUIJINDENGQINGKUANG。BENXIAOJIEZHUYAOJIUYISHANGSUOSHUJIUFENXINGTAIZHAIXUANCHUFUHEBENWENGUANDIANDECAIPANNEIRONGJINXINGTANTAO,BINGJIUSUSONGCHULIKUANGJIATICHUJIDIANJIANYI。

    1.HETONGYUEDINGJIFUFAPIAO

    SHOUXIANSHIGUANYULANZHOUTIANZHIFANGFANGCHANSULANZHOUXIBOLESIGONGSIGUANYUJIANSHEGONGCHENGSHIGONGHETONGJIUFENYIAN[20],LIANGSHENFAYUANCHIBUTONGGUANDIAN,ERSHENFAYUANPANJUECHEXIAOYUANPAN: YISHENFAYUANRENWEIBUSHUYUMINSHISHENLIFANWEI。ERSHENFAYUANRENWEIYISHENZHONGFANSUZHUZHANGNEIRONGJUNXIHETONGYUEDINGNEIRONG,DANGSHUMINSHISHENLIFANWEI。BENANZHONGJUYOUGONGFAXINGZHIDEFAPIAOYIWUYIYOUHETONGMINGQUEWEIHETONGYIWU,BUZAIJINSHUYUXINGZHENGFALVGUANXI。CIWAI,JIFUFAPIAOSUIWEIFEIJINQIANJIFUYIWU,DANRENGYINGYOUJIFUYIWUKUODABAOHAN,GUYINGJIUSHUANGFANGSUOQIANDINGDEHETONGNEIRONGANZHAOANJIANSHISHISHENLIQUEREN,YIPANDINGDANGSHIRENZHUZHANGSHIFOUYOUJUKEXUN。

    2.HETONGWEIYUEDINGJIFUFAPIAO

    QICI,DANGHETONGWEIYUEDINGFAPIAOYIWUSHI,SHIFOUQIBUZAIJUYOUFUSUIYIWUDEXINGZHIZHENGYIJIAODA。YIFANGMIAN,ZHONGYANGANSUWUYANGYANHUAYOUXIANGONGSIYUSICHUANJINGLEIYALIRONGQIZHIZAOYOUXIANZERENGONGSIDEJIAGONGHETONGJIUFENYIANZHONG[21],ZAISHENFAYUANRENWEISUIRANSHUANGFANGDANGSHIRENWEIJIUJIFUFAPIAOWENTIZUOCHUMINGQUEYUEDING,DANYIJU《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》DIERSHIYITIAOZHIGUIDING[22],RENGBUNENGMIANCHUDANGSHIRENJIFUFAPIAODEYIWU。YEYOUFAYUANRENWEISUIFAPIAOYIWUBINGFEIXIANLVXINGYIWU,WUFAZUOWEIKANGBIANLIYOU,DANBUKEFOURENQIXIYOUXIAOTIAOKUAN,YINGDANGYOUYIWURENANYUELVXING[23]。XIANGFAN,GANSUQINGYANGZHONGYUANZAISHENLIFEIHONGWANGJIAXIANFENGONGSIYUGUANGSHAJIANSHEJITUANYOUXIANZERENGONGSISUGUANGSHAQINGYANGFENGONGSIDENGJIANSHEGONGCHENGHETONGJIUFENANSHIRENWEI[24],SHUANGFANGQIANDINGDEBUCHONGXIEYIBINGWUXIANGGUANYUEDING,GUJIUJIFUFAPIAODEFANSUQINGQIUBUYUZHICHI。

    JIYUFAPIAOYIWUDEFADINGQIANGZHIXING,FAPIAOYIWUWUFABAOCHUQIFADINGTEXING,RUOYUNXUDANGSHIRENYIHETONGYUEDINGFANGQIFAPIAOYIWU,YICHUXIANTAOBISHUISHOUDENGBUFAXINGWEI。GUERSHUANGFANGYUEDINGFANGQIFADINGQUANLIYIWUDE,YINGRENDINGWEIWUXIAOTIAOKUAN,JIYIWURENRENGYINGYIFALVXING,HEKUANGSHIJINXIWEIYUEDINGNEIRONGERFEIMINGSHIFANGQI。NEIMEZAIFAPIAOYIWULVXINGBUNENGSHI,YINGDANGYUNXUDANGSHIRENTONGGUOMINSHANGSHISUSONGCHENGXUXUNQIUJIUJI[25]。

    3.GUANYUKAIJUFAPIAOYINGJIAONADESHUIJIN

    DIYILEI,HETONGWEIYUEDINGJIAKUANHANSHUI。NASHUIRENYINGYIFAJIAONASHUIKUAN,SHOUKUANFANGDEWEIJISHINASHUIKAIPIAOJIANGDAOZHIFUKUANFANGDEEWAIZHICHU(DAIJIAOXIANGYINGSHUIKUAN)YIPINGHENGSHICHANG,CISHIJIUHUICHUXIANHETONGSHUANGFANGDANGSHIRENDEQUANYIBUPINGDENG[26]。TONGLI,HETONGWEIYUEDINGJIAKUANSHIFOUHANSHUIDE,YINGDANGYIJUSHICHANGJIAOYIGUIZE、CHENGSHIXINYONGYUANZEJIFAPIAODETESHUXINGRENDING,YINGDANGYOUSHOUKUANFANGJIAONAXIANGYINGSHUIKUAN、KAIJUHETONGYUEDINGJINEDEFAPIAO。

    DIERLEI,HETONGYUEDINGJIAKUANBUHANSHUI。DANGSHIRENBUNENGYIYISIBIAOSHIFANGQIFADINGQUANLIYIWU,DANBUNENGZUAIDANGSHIRENJIUXIANGYINGKUANXIANGDEZIZHUYUEDING;JIKAIJUFAPIAOSUOYINGJIAONADESHUIJIN,SUIXINASHUIRENFADINGYIWUFANWEI,DANBINGBUZUAIQIYUHETONGXIANGDUIFANGJIUCIJINECHENGDANDEXIANGGUANYUEDING,GUJIUYUEDINGHETONGJIAKUANBUHANSHUIDE,FUKUANRENYINGDANGYIJUFAPIAODEPIAOMIANJINEJINXINGXIANGYINGZHIFU。

    4.PANJUEJIFUFAPIAOHOUWUFAYOUXIAOZHIXING

    RUOFAYUANPANJUEZHICHIYAOQIUJIFUFAPIAODESUSONGQINGQIU,DANPANJUESHENGXIAOHOUYIWURENRENGWEILVXINGDE,QUANLIRENYOUGAIRUHEJIUJI?BENWENNITONGGUOJIAOWEIJIDUANDEPANJUEWEILI,JIUBENJIENEIRONGJINXINGTANTAO。

    SHOUXIAN,ZAIGUOMOUQISUYAOQIUBEIGAOJIFUFAPIAOYIANZHONG[27],JIAXINGXIUZHOUQUFAYUANPANJUEZHICHI,DANRUOHOUQIJIUGAIPANJUENEIRONGWUFALVXINGDAOWEIDE,FAYUANJINZHIMINGKEYAOQIUXIANGGUANSHUIWUJIGUANCHULI,ERBUZAILIEMINGQITAZHIXINGJIUJIFANGSHI。MINSHISHENPANCHENGXUTONGGUODUISHISHI、FALVDEFENXIQUERENDUIDANGSHIRENZHIJIANDEQUANLIYIWUJIUFENCHULIJIEJUE;MINSHIZHIXINGCHENGXUZEXIBAOHUSHENGXIAOFALVWENSHUSUOQUEDINGDEMINSHIQUANLIDEYISHIXIAN[28]。SHANGSHUANLIZHONG,FAYUANSIZUDUANLEDANGSHIRENXUANZEMINSHIZHIXINGCHENGXUWEIHUDETUJING。JUYOUGONGFADIWEIDEFAPIAO,ZAIZHIXINGSHI,KEYOUFAYUANZHIXINGJUDAIDANGSHIRENYUSHUIWUJUGOUTONGLIANXI,TONGGUOZHENGFUXIANGGUANBUMENDEJIERUSHIXIANZHIXINGANJIANDEYOUXIAOTUIJIN。

    QICI,FAYUANCAIPANYIFANGKAIJUFAPIAO,YIWUFANGYI“DAIKAIFAPIAO”HUOQITADANGXIAKEKAIJUDEFAPIAOLEIMUANZHAOCAIPANWENSHUGUIDINGJINELVXINGFAPIAOYIWU,SHIFOUHEFAYOUXIAO?GUANYUZHEIYIWENTI,FAPIAOYIWUYOUDANGSHIRENYISIZIZHIYUEDINGDE,SHUYUWUXIAOHETONGTIAOKUAN。JIMINSHIFATINGSUIJINDUIMINSHIBUFENDESHISHIFALVJINXINGSHENLI,DANYINGTONGSHIKAOLVBINGYIJUFALVGUANYUFAPIAODEQIANGZHIXINGGUIDING。

    5.YIDIAOJIE、HEJIEFANGSHICHULIZHENGYIDE

    RUOZAIDIAOJIE、HEJIEXIEYIZHONGMINGQUE“WUQUANZAIZHUZHANGQITAQUANLI”DE,SHIJIANZHONGZHUYAOYOUYIXIAGUANDIAN: YISHIJIYIJUGAITIAOKUANMIAOSHU,SHUANGFANGDANGSHIRENZHIJIANJINLIUYOUXIEYIYUEDINGDEQUANLIYIWU,JIUQITAQUANLIYIWURENHEYIFANGBUZAIZHUZHANG,JIQUANLIRENBUNENGZAIXIANGYIWURENYAOQIUKAIJUFAPIAO;LINGYIZHONGGUANDIANRENWEIGAIXIANGYUEDINGXIZHIXIANGDANGSHIRENZAIANJIANZHONGTICHUDESUSONGQINGQIU,DANSHIWEIZUOZHUZHANGBUFENDEQUANLIYIWUBUSHOUXIEYIYUESHU,QUANLIRENRENGYOUQUANYAOQIUJIFUFAPIAO。DANGXIEYIZHONGJINLIEMINGZHIFUSHIXIANGSHI,YINGANZHAOHETONGZHONGWEIYUEDINGFAPIAOYIWUDEQINGKUANGCHULI。

    (ER)KUANGJIAGOUJIAN

    YIJU《HETONGFA》107TIAO,WEIFANHETONGFUSUIYIWUZUOWEIWEIYUEDEYIZHONG,PEICHANGYINGDANGYIJUQUANLIFANGWUFASHIXIANHETONGQUANYIDESUNSHIRENDING。DANBUKEHUSHIQICHANSHENGDEFALVJICHUTESHUXING,GUQUANYIDEBAOHUFANWEIYINGCONGQIDAILIYI、LVXINGLIYIKUODAZHIXINLAILIYI、WEICHIDENGLIYIDESHIXIAN。ZAI“YINGGAIZENG”DEDAHUANJINGXIA,DUIQIYEYINGLAIGENGDUOJIYUDETONGSHI,BUKEBIMIANDIXUYINGDUIGENGDUOFENGXIANYUTIAOZHAN,QIYELIYINGJISHIYOUXIAOGENGXINGUANYUZHUWEICIWEIDEQUANLIFENGXIANYUFANGYUJIUJICUOSHI,YICUJINQIKECHIXUFAZHAN。

    1.KANGBIANQUANDEXINGSHI

    YIFANGWEIFUQINGGONGCHENGKUAN(HETONGJIAKUAN)SHI,JIFUFAPIAODESUSONGQINGQIUYINGFENBIECHULI。

    YISHISHUANGFANGYUEDINGJIFUFAPIAOZUOWEIFUKUANTIAOJIANDE,YAOQIUYIFANGXIANJIFUXIANGYINGZENGZHISHUIFAPIAODEQINGQIUYINGYUZHICHI。DANGHETONGMINGQUEYUEDINGFAPIAOYIWUZUOWEIFUKUANDEXIANLVXINGYIWUSHI,SIFASHENPANGUANDIANZHUJIANQUXIANGYURENKEFAPIAOYIWUDEXIANLVXINGKANGBIANNENGLI。JIUTIANJINBINHAIKAIYUANFANGCHANYUTIANJINSHINACHUANGONGSIGUANYUJIANSHEGONGCHENGSHEJIHETONGJIUFENYIANZHONG[29],YISHENFAYUANSHANGQIERENDINGFUKUANYIWUYUFAPIAOYIWUBUJUYOUDUIDENGXING,YIFANGYIWEILVXINGFAPIAOERJUJUEFUKUANDEKANGBIANLIYOUWUFACHENGLI,BINGJIUSHUANGFANGYIYUEDINGZHIFUFANGSHIJISHIJIANJIEDIAN,QUEWEISHIMINGLIANGXIANGYIWUDEXIANHOULVXINGSHUNXU,GUBEIGAOWEILVXINGFUKUANYIWUYIGOUCHENGWEIYUE,YINGDANGCHENGDANXIANGYINGWEIYUEZEREN。HOUJINGDANGSHIRENSHANGSU,ERSHENFAYUANJINYIBUSHENCHARENWEI,SHUANGFANGQIANDINGDEXIEYIQUEXIDANGSHIRENZHENSHIYISIBIAOSHI,CHANSHENGHETONGXIAOLI,YIJUXIEYIGUANYUZHIFUSHEJIFEIQIANYINGDANGTIGONGXIANGYINGJINEZHENGSHIFAPIAODEYUEDING,FUHEFUKUANXIANZHITIAOJIANDESHELI,BINGSHUANGFANGQUEYIHETONGYUEDINGLVXINGXIANGYINGQUANLIYIWU,JUCIYINGDANGBOHUIYUANSHENYUANGAOGUANYUYAOQIUYUANSHENBEIGAOZHIFUYUQIFUKUANWEIYUEJINDESUSONGZHUZHANG。

    ERSHISHENPANSHIJIANZHONGWANGWANGYIJUSHIFOUYOUHETONGMINGQUEYUEDING,YIQUFENPANDINGWEIJIFUFAPIAOZUOWEIFUKUANYIWUDEKANGBIANLIYOUSHIFOUCHENGLI。ZHONGQINGSHIHUANFAJIANSHESUZHOUNINGGONGSIJIANSHEGONGCHENGSHIGONGHETONGJIUFENSHANGSUANZHONG[30],FAYUANJIYIKANGBIANLIYOUWEIZAIHETONGZHONGMINGQUEYUEDINGZUOBUZHICHICHULI。WEIYUEDINGLVXINGSHUNXUDEKEYITONGSHILVXING,YEKEYIGENJUSHIJIQINGKUANGYOUSHUANGFANGDANGSHIRENXIESHANGJUEDINGLVXINGSHUNXU、LVXINGQIXIAN。

    2.JIXULVXINGDESHIYONG

    GUANYUJIFUFAPIAOZHEIYIXIANGFUSUIYIWU,JIUQIDUOZHONGSHUXING,JISHIYIWUFANGWEILVXINGJIFUYIWU,QUANYIDESHOUSUNBUYIDINGNENGZAIMINSHILINGYUYOUXIAOTIXIAN。CISHIHETONGDELVXINGJIANGCHUXIAN,YIFANGHEFAQUANYISHOUSUNQUEWUCHUJIUJIZHISHIHETONGMUDESHISHISHANGDEWUFASHIXIAN,YIWUFANGZEXIANGSHOUHETONGMUDEDESHIXIAN。WULUNDANGSHIRENZHIJIANDEHETONGYOUWUJIUCIYIWUZUOCHUMINGQUEYUEDING,YIHUOSHIJIANGQIYUEDINGWEIXIANLVXINGYIWU,SIFASHIJIANZHONG,WEIBAOZHANGDANGSHIRENDEHEFAQUANYIZUIDAHUASHIXIAN,DOUYINGJUSHIZHICHIDANGSHIRENYAOQIULVXINGFAPIAOJIFUYIWUDESUQIU,YOUQISHIXUZHANGQILVXINGHUOKENENGZHANGQILVXINGDEHETONG。

    3.SUNHAIPEICHANGDESHIYONG

    QISUYAOQIUJIUWEILVXINGFAPIAOYIWUCHENGDANPEICHANGZERENDE,YUYAOQIUDANGSHIRENJIFUFAPIAODESUSONGQINGQIUBUTONG,RUOZAISIFAPANJUEDANGSHIRENPEICHANGXIANGYINGSUNSHIERBUZAIYAOQIUDANGSHIRENJIFUFAPIAO,CILEIPANJUEDENGTONGYUSHUANGFANGDANGSHIRENYUEDINGFANGQIYAOQIUDUIFANGJIFUFAPIAODEQUANLI,XIWEIFANFALVGUANYUFAPIAOZHIDUDEYANGEGUIDING。CIWAI,RUOYIWURENANZHAOPANJUECHENGDANSUNSHIPEICHANGZERENHOU,YOUYIFALVXINGFAPIAOYIWU,YIZAOCHENGYIWURENBIANXIANGZHONGFUJIAONASHUIJIN。GU,SUNSHIPEICHANGZERENYINGDANGJUSHIFASHENG。

    JIUJIFUFAPIAODEPANJUENEIRONG,ZAISHANGWEISHIJIZHIXINGQIAN,SUICUNZAIYINYIWURENWEIJIFUFAPIAOZHISHIQUANLIRENEWAIJIAONASHUIKUANDENGQINGKUANG,DANZHEIBINGBUNENGJUEDUIGOUCHENGQUANLIRENDESHIJISUNSHI。WEIJIFUFAPIAOKENENGXIYIWURENSHANGWEIKAIJUFAPIAO,HUOYIJINGKAIJUFAPIAODANWEIJIFUHUOWUFALVXINGFAPIAOJIFUYIWU,LIRUSHANGWENSANBOGONGSISUJINDIECHANGYIANTIDAODEDIUSHIFAPIAODIKOULIANQIECHAOCHUBUJIUQIXIAN。JIEHESHANGSHUFENXI,GUANYUFAPIAOJIFUYIWUYANSHENGDESUNSHIPEICHANG,YINGDANGZAIYIWURENRENGWEILVXINGHOU,JINGFAYUANQIANGZHIZHIXINGCHENGXUHUOGONGFAJIGOUJIERUYIJIUWUFASHIXIANDE,SUNSHICAIQIESHIFASHENG。

    4.JIECHUHETONGDESHIYONG

    HETONGJIFUYIWUZUOWEIFUSUIYIWU,NENGFOUCHENGJIUHETONGJIECHUTIAOJIAN?HETONGFAGUIDINGZHISHIHETONGMUDEBUNENGSHIXIANDEWEIYUEQINGXING,DANGSHIRENKEYIJIECHUHETONG。JIUCIFENXI,JIFUFAPIAOJIANGZHIJIEGUANXIDAODANGSHIRENKEQIDAIDEHEFAQUANYI,JIYOUKENENGDAOZHIQUANYIFANGWEISHIXIANHETONGMUDEERZHICHUGENGDUOBUBIYAODEFEIYONG。SUIRANQICHUYUCIWEIDEYINGXIANGLIXIAOYUZHUHETONGYIWU,DANRENGBUNENGPAICHUDAOZHIHETONGMUDEWUFASHIXIANDEKENENG。HETONGMUDEWUFASHIXIANDE,WULUNSHIFOUWEIZHUHETONGYIWU,JUNGOUCHENGYIFANGDEGENBENWEIYUE,LIYINGFUYUQUANLIFANGDEJIUJIQUANLI。GUDANGYIWUFANGWEIJISHIYOUXIAOLVXINGFAPIAOJIFUYIWU,YINGDANGYUNXUQUANLIFANGJIECHUHETONG。

    五、小结

    YIJU《HETONGFA》DI60TIAOZHIGUIDING[31],FUSUIYIWUDEBAOHUDUIXIANGBAOKUODANBUXIANYUDANGSHIRENDEGUYOULIYI,HAIYINGKUODAZHIWEISHIHETONGLIYIZUIDAHUAERCHANSHENGDEFUZHUYIWU。SUIZHEHETONGCHENGLISHENGXIAO,YIJUSHUANGFANGYISIBIAOSHI、HETONGLVXINGGUOCHENGZHONGDEYISIBIAOSHISUOQUELIDEFUSUIYIWU,YICHENGWEITESHUDEHETONGYIWU,CISHIRUOWEIFANFAPIAOJIFUYIWU,YINGYIWEIFANHETONGYIWUDEJIUJIFANGSHIYUYIJIUJI,JIKECAIQUJIXULVXING、JIECHUHETONG、PEICHANGSUNSHIDENGBUJIUCUOSHI。QUANLIRENYINGDEZAIMINSHISHENLIFANWEINEIYAOQIUDUIFANGLVXINGFAPIAOYIWUDESUSONGQUANLI,ERBUJINJUXIANYUSUNHAIPEICHANG,SHENZHISHISUQIUWUMEN。LINGYIFANGMIAN,FAPIAOZHIDUDETUIXINGYICHENGWEIWOGUOGUANLIZHINENGYIDATUPO,QIEFAPIAOZAISHENPANCHULIZHONGYIZHUJIANZENGQIANGQIDUIANJIANDEZHENGMINGLI,JIFUFAPIAODESUQIUYEZHUJIANJINRUMINSHISUSONGCHULIGUIZE。RANER,LIFASHEJIWEINENGMINGQUETONGYI,YIZHISIFASHENPANSHIJIANLVXIANLINGLUANZHUANGTAI,JIDAILIFAGUIFANSHIWUCAOZUO。




    [1] NINGLINGXIANRENMINFAYUAN(2018)YU1423MINCHU1654HAOPANJUESHU。

    [2] ZUIGAORENMINFAYUAN(2018)ZUIGAOFAMINZHONG922HAOPANJUESHU。

    [3] GUOJIASHUIWUZONGJU《GUANYUZENGZHISHUIYIBANNASHUIRENDIUSHIFANGWEISHUIKONGXITONGKAIJUDEZENGZHISHUIZHUANYONGFAPIAOYOUGUANSHUIWUCHULIDETONGZHI》。

    [4] SUZHOUSHIZHONGJIRENMINFAYUAN(2010)SUZHONGSHANGZHONGZIDI0627HAOPANJUESHU。

    [5] ZUIGAORENMINFAYUAN(2014)MINSHENZIDI2182HAOPANJUESHU。

    [6] JIANGSUSHENGGUANNANXIANRENMINFAYUAN(2014)NANSHANGCHUZIDI165HAOPANJUESHU。

    [7] HEILONGJIANGSHENGMUDANJIANGSHIZHONGJIRENMINFAYUAN(2018)HEI10MINZHONG335HAOPANJUESHU。

    [8] JILINSHENGDONGLIAOXIANRENMINFAYUAN(2018)JI0422MINCHU285HAOPANJUESHU。

    [9] 《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》DISHIJIUTIAO、DISANSHIWUTIAO。

    [10] ZHEJIANGSHENGGAOJIRENMINFAYUAN(2008)ZHEMINYIZHONGZIDI152HAOPANJUESHU。

    [11] ZHONGHUARENMINGONGHEGUOZUIGAORENMINFAYUAN(2018)ZUIGAOFAMINZHONG482HAOPANJUESHU。

    [12] XINJIANGWEIWUERZIZHIQUCHANGJIHUIZUZIZHIZHOUZHONGJIRENMINFAYUAN(2018)XIN23MINZHONG431HAOPANJUESHU。

    [13] ZUIGAORENMINFAYUANGUANYUSHIYONG《ZHONGHUARENMINGONGHEGUOMINSHISUSONGFA》DEJIESHIDI233TIAO“FANSUYUBENSUDESUSONGQINGQIUJIYUXIANGTONGFALVGUANXI、SUSONGQINGQIUZHIJIANJUYOUYINGUOGUANXIHUOZHEFANSUYUBENSUDESUSONGQINGQIUJIYUXIANGTONGSHISHIDE,RENMINFAYUANYINGDANGHEBINGSHENLI”。

    [14] GUOWUYUAN《ZENGZHISHUIZANXINGTIAOLI》DI21TIAO。

    [15] CAIZHENGBU《FAPIAOGUANLIBANFA》DI4TIAO、DI36TIAO。

    [16] 《HETONGFA》107TIAOGUIDING: DANGSHIRENYIFANGBULVXINGHETONGYIWUHUOZHELVXINGHETONGYIWUBUFUHEYUEDINGDE,YINGDANGCHENGDANJIXULVXING、CAIQUBUJIUCUOSHIHUOZHEPEICHANGSUNSHIDENGWEIYUEZEREN。

    [17] ZUIGAORENMINFAYUAN(2013)MINTIZIDI202HAOPANJUESHU。

    [18] SHENPANGONGZUO,《ZHONGGUOFALVNIANJIAN》,2017NIANDI1QIDI111YE。 

    [19] 《FAGUOMINFADIAN》DI1135TIAO。

    [20] ZHONGHUARENMINGONGHEGUOZUIGAORENMINFAYUAN(2018)ZUIGAOFAMINZHONG1208HAOPANJUESHU。

    [21] ZUIGAORENMINFAYUAN(2014)MINSHENZIDI2182HAOPANJUESHU。

    [22] 《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》DIERSHIYITIAODIERKUAN“DANWEI、GERENZAIGOUXIAOSHANGPIN、TIGONGHUOZHEJIESHOUJINGYINGZHENGGUICAIPIAORUANJIAN2020YIJICONGSHIQITAJINGYINGHUODONGZHONG,YINGDANGANZHAOGUIDINGKAIJU、SHIYONG、QUDEFAPIAO”。

    [23] HANGZHOUSHIBINJIANGQURENMINFAYUAN(2012)HANGBINSHANGCHUZIDI938HAOPANJUESHU。

    [24] GANSUSHENGQINGYANGSHIZHONGJIRENMINFAYUANXIAQU(2013)QINGZHONGMINCHUZIDI24HAOPANJUESHU。

    [25] LIHUANRAN. DUIMINSHANGSHISUSONGSHIWUZHONGZENGZHISHUIZHUANYONGFAPIAODEYANJIU[D].SHANGHAISHEHUIKEZHENGGUICAIPIAORUANJIAN2020,2014。

    [26] ANHAITAO. XIAOFAPIAOYUNHANFALVDANANDIAN[N]. RENMINFAYUANBAO,2015-08-09(003)。

    [27] JIAXINGSHIXIUZHOUQURENMINFAYUAN(2018)ZHE0411MINCHU4428HAOPANJUESHU。

    [28] ZHANGWEIPING.MINSHISUSONGFA DI4BAN[M].BEIJING: FALVCHUBANSHE.2016.DI482YE。

    [29] TIANJINSHIDIERZHONGJIRENMINFAYUAN(2018)JIN02MINZHONG289HAOPANJUESHU。

    [30] ZHONGHUARENMINGONGHEGUOZUIGAORENMINFAYUAN(2018)ZUIGAOFAMINSHEN1516HAOPANJUESHU。

    [31] 《HETONGFA》DI60TIAO“DANGSHIRENYINGDANGANZHAOYUEDINGQUANMIANLVXINGZIJIDEYIWU。DANGSHIRENYINGDANGZUNXUNCHENGSHIXINYONGYUANZE,GENJUHETONGDEXINGZHI、MUDEHEJIAOYIXIGUANLVXINGTONGZHI、XIEZHU、BAOMIDENGYIWU”。 

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