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<title><![CDATA[上海律师 法规解读 法理辨析 法律咨询 法律服务 - 【文章摘录】]]></title>
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			<link>http://www.KouHaiPing.com/default.asp?id=236</link>
			<title><![CDATA[行贿罪量刑标准]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Fri,26 Aug 2016 16:37:09 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=236</guid>	
		<description><![CDATA[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;行贿罪量刑标准<br/><br/>一、处五年以下有期徒刑或者拘役，并处罚金<br/><br/>1、数额：3万元以上。<br/><br/>2、数额在1万元以上不满3万元，具有下列情形之一的：<br/>⑴&nbsp;向三人以上行贿的；<br/>⑵&nbsp;将违法所得用于行贿的；<br/>⑶&nbsp;通过行贿谋取职务提拔、调整的；<br/>⑷&nbsp;向负有食品、药品、安全生产、环境保护等监督管理职责的国家工作人员行贿，实施非法活动的；<br/>⑸&nbsp;向司法工作人员行贿，影响司法公正的；<br/>⑹&nbsp;造成经济损失数额在五十万元以上不满一百万元的。<br/><br/>二、处五年以上十年以下有期徒刑，并处罚金<br/><br/>1、“情节严重”：<br/>⑴&nbsp;行贿数额在100万元以上不满500万元的；<br/>⑵&nbsp;行贿数额在50万元以上不满100万元，具有上述第⑴项至第⑸项规定的情形之一的；<br/>⑶&nbsp;其他严重的情节。<br/><br/>2、“使国家利益遭受重大损失”：造成经济损失数额在100万元以上不满500万元的。<br/><br/>三、处十年以上有期徒刑或者无期徒刑，并处罚金或者没收财产<br/><br/>1、“情节特别严重”：<br/>⑴&nbsp;行贿数额在500万元以上的；<br/>⑵&nbsp;行贿数额在250万元以上不满500万元，具有上述第⑴项至第⑸项规定的情形之一的；⑶&nbsp;其他特别严重的情节。<br/><br/>2、“使国家利益遭受特别重大损失”：造成经济损失数额在500万元以上的。<br/><br/>四、对有影响力的人行贿罪<br/><br/>1、定罪量刑适用标准，参照上述行贿罪的规定。<br/><br/>2、单位犯罪：行贿数额在20万元以上。<br/><br/>五、对非国家工作人员行贿罪中的“数额较大”“数额巨大”的数额起点，按照行贿罪相应数额标准规定的2倍执行。<br/><br/>六、行贿人在被追诉前主动交待行贿行为的，可以从轻或者减轻处罚。其中，犯罪较轻的，对侦破重大案件起关键作用的，或者有重大立功表现的，可以减轻或者免除处罚。<br/><br/>“侦破重大案件起关键作用”的情形认定：<br/><br/>1、主动交待办案机关未掌握的重大案件线索的；<br/><br/>2、主动交待的犯罪线索不属于重大案件的线索，但该线索对于重大案件侦破有重要作用的；<br/><br/>3、主动交待行贿事实，对于重大案件的证据收集有重要作用的；<br/><br/>4、主动交待行贿事实，对于重大案件的追逃、追赃有重要作用的。<br/>]]></description>
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			<link>http://www.KouHaiPing.com/default.asp?id=233</link>
			<title><![CDATA[贪污罪、受贿罪量刑标准]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Wed,24 Aug 2016 16:14:03 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=233</guid>	
		<description><![CDATA[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;贪污罪、受贿罪量刑标准<br/><br/>一、处三年以下有期徒刑或者拘役，并处罚金<br/><br/>1、“数额较大”：贪污或者受贿数额在3万元以上不满20万元的；<br/><br/>2、贪污罪“其他较重情节”：贪污数额在1万元以上不满3万元，具有下列情形之一的：<br/>⑴&nbsp;贪污救灾、抢险、防汛、优抚、扶贫、移民、救济、防疫、社会捐助等特定款物的；<br/>⑵&nbsp;曾因贪污、受贿、挪用公款受过党纪、行政处分的；<br/>⑶&nbsp;曾因故意犯罪受过刑事追究的；<br/>⑷&nbsp;赃款赃物用于非法活动的；<br/>⑸&nbsp;拒不交待赃款赃物去向或者拒不配合追缴工作，致使无法追缴的；<br/>⑹&nbsp;造成恶劣影响或者其他严重后果的。<br/><br/>3、受贿罪“其他较重情节”：受贿数额在1万元以上不满3万元，具有下列情形之一的：<br/>⑴&nbsp;曾因贪污、受贿、挪用公款受过党纪、行政处分的；<br/>⑵&nbsp;曾因故意犯罪受过刑事追究的；<br/>⑶&nbsp;赃款赃物用于非法活动的；<br/>⑷&nbsp;拒不交待赃款赃物去向或者拒不配合追缴工作，致使无法追缴的；<br/>⑸&nbsp;造成恶劣影响或者其他严重后果的；<br/>⑹&nbsp;多次索贿的；<br/>⑺&nbsp;为他人谋取不正当利益，致使公共财产、国家和人民利益遭受损失的；<br/>⑻&nbsp;为他人谋取职务提拔、调整的。<br/><br/>4、在提起公诉前如实供述自己罪行、真诚悔罪、积极退赃，避免、减少损害结果的发生，可以从轻、减轻或者免除处罚。<br/><br/>二、处3年以上10年以下有期徒刑，并处罚金或者没收财产<br/><br/>1、“数额巨大”：贪污或者受贿数额在20万元以上不满300万元的；<br/><br/>2、贪污罪“其他严重情节”：贪污数额在10万元以上不满20万元，具有上述⑴至⑹情形之一的。<br/><br/>3、受贿罪“其他严重情节”：受贿数额在10万元以上不满20万元，具有上述⑴至⑻情形之一的。<br/><br/>4、在提起公诉前如实供述自己罪行、真诚悔罪、积极退赃，避免、减少损害结果的发生，可以从轻处罚。<br/><br/>三、处10年以上有期徒刑、无期徒刑或者死刑，并处罚金或者没收财产<br/><br/>1、“数额特别巨大”：贪污或者受贿数额在300万元以上的；<br/><br/>2、贪污罪“其他特别严重情节”：贪污数额在150万元以上不满300万元，具有上述⑴至⑹情形之一的。&nbsp;<br/><br/>3、受贿罪“其他特别严重情节”：受贿数额在150万元以上不满300万元，具有上述⑴至⑻情形之一的。<br/><br/>4、贪污、受贿数额特别巨大，犯罪情节特别严重、社会影响特别恶劣、给国家和人民利益造成特别重大损失的，可以判处死刑。<br/><br/>5、在提起公诉前如实供述自己罪行、真诚悔罪、积极退赃，避免、减少损害结果的发生，可以从轻处罚。<br/><br/>6、被判处死刑缓期执行的，人民法院根据犯罪情节等情况可以同时决定在其死刑缓期执行二年期满依法减为无期徒刑后，终身监禁，不得减刑、假释。<br/><br/>四、贪污罪、受贿罪罚金处罚<br/><br/>1、判处3年以下有期徒刑或者拘役的，应当并处10万元以上50万元以下的罚金；<br/><br/>2、判处3年以上10年以下有期徒刑的，应当并处20万元以上犯罪数额2倍以下的罚金或者没收财产；<br/><br/>3、判处10年以上有期徒刑或者无期徒刑的，应当并处50万元以上犯罪数额2倍以下的罚金或者没收财产。<br/><br/>4、刑法规定并处罚金的其他贪污贿赂犯罪，应当在10万元以上犯罪数额2倍以下判处罚金。<br/><br/>五、利用影响力受贿罪的定罪量刑适用标准，参照关于受贿罪的规定执行。<br/><br/>六、非国家工作人员受贿罪“数额较大”“数额巨大”的数额起点，按照关于受贿罪、贪污罪相对应的数额标准规定的2倍、5倍执行。<br/><br/>七、职务侵占罪中的“数额较大”“数额巨大”的数额起点，按照关于受贿罪、贪污罪相对应的数额标准规定的2倍、5倍执行。<br/><br/>八、贿赂犯罪中的“财物”指：<br/><br/>1、货币<br/><br/>2、物品<br/><br/>3、财产性利益<br/>⑴&nbsp;可以折算为货币的物质利益，如房屋装修、债务免除等；<br/>⑵&nbsp;需要支付货币的其他利益,如会员服务、旅游等。<br/><br/>九、受贿犯罪“为他人谋取利益”的认定：<br/><br/>1、实际或者承诺为他们谋取利益的；<br/><br/>2、明知他人有具体请托事项的；<br/><br/>3、履职时未被请托，但事后基于该履职事由收受他人财物的；<br/><br/>4、国家工作人员索取、收受具有上下级关系的下属的财物价值3万元以上，可能影响职权行使的，视为承诺为他人谋取利益；<br/><br/>5、国家工作人员索取、收受具有行政管理关系的被管理人员的财物价值3万元以上，可能影响职权行使的，视为承诺为他人谋取利益。<br/><br/>十、国家工作人员利用职务上的便利为请托人谋取利益前后多次收受请托人财物，受请托之前收受的财物数额在1万元以上的，应当一并计入受贿数额。<br/>]]></description>
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			<link>http://www.KouHaiPing.com/default.asp?id=193</link>
			<title><![CDATA[2011年个人所得税率]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Tue,26 Jul 2011 19:23:02 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=193</guid>	
		<description><![CDATA[<div align="center">
<table style="WIDTH: 100%; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm" border="0" cellspacing="0" cellpadding="0" width="100%" class="MsoNormalTable">
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            <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; PADDING-RIGHT: 0cm; BACKGROUND: #a7b6d2; HEIGHT: 18pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 0cm">
            <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="3"><b><span style="FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">2011</span></b><b><span style="FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">年个人所得税率</span></b></font></font></p>
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<p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="DISPLAY: none; FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hide: all" lang="EN-US">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
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<table style="WIDTH: 100%; mso-cellspacing: 3.7pt; mso-padding-alt: 0cm 0cm 0cm 0cm" border="0" cellspacing="5" cellpadding="0" width="100%" class="MsoNormalTable">
    <tbody>
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            <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 0cm; PADDING-RIGHT: 0cm; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 0cm">
            <p style="TEXT-ALIGN: left; LINE-HEIGHT: 14.25pt; TEXT-INDENT: -9pt; MARGIN: 0cm 0cm 0pt 9pt; WORD-BREAK: break-all; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-char-indent-count: -1.0" class="MsoNormal" align="left"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">征缴个人所得税的计算方法，个税起征点现为<span lang="EN-US">3500</span>，使用超额累进税率的计算方法如下：</font><span lang="EN-US"><br /></span><font size="2" face="Times New Roman">缴税<span lang="EN-US">=</span>全月应纳税所得额<span lang="EN-US">*</span>税率<span lang="EN-US">-</span>速算扣除数</font><span lang="EN-US"><br /></span><font size="2" face="Times New Roman">全月应纳税所得额<span lang="EN-US">=(</span>应发工资<span lang="EN-US">-</span>四金</font><font face="Times New Roman"><font size="2"><span lang="EN-US">)-3500<br /></span>实发工资<span lang="EN-US">=</span>应发工资<span lang="EN-US">-</span>四金<span lang="EN-US">-</span>缴税</font></font><span lang="EN-US"><br /></span><font face="Times New Roman"><font size="2">实施：自<chsdate w:st="on" year="2011" month="9" day="1" islunardate="False" isrocdate="False"></chsdate><span lang="EN-US">2011</span>年<span lang="EN-US">9</span>月<span lang="EN-US">1</span>日起施行，个税按<span lang="EN-US">3500</span>元<span lang="EN-US">/</span>月的起征标准算<span lang="EN-US">
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            <table style="WIDTH: 414pt; BACKGROUND: #666666; mso-cellspacing: .7pt; mso-padding-alt: 3.0pt 3.0pt 3.0pt 3.0pt" border="0" cellspacing="1" cellpadding="0" width="552" class="MsoNormalTable">
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                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 2.25pt; PADDING-LEFT: 3pt; WIDTH: 412.6pt; PADDING-RIGHT: 0cm; BACKGROUND: #dde3eb; HEIGHT: 24pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 2.25pt" width="550" colspan="4">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><b><span style="FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥">工资、薪金所得适用个人所得税七级超额累进税率表</span></b><b><span style="FONT-FAMILY: ˎ̥; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
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                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 34.95pt; PADDING-RIGHT: 3pt; BACKGROUND: white; HEIGHT: 24pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="47">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">级数<span lang="EN-US">
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                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 154.95pt; PADDING-RIGHT: 3pt; BACKGROUND: white; HEIGHT: 24pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="207">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">全月应纳税所得额（含税所得额）</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
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                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 43.7pt; PADDING-RIGHT: 3pt; BACKGROUND: white; HEIGHT: 24pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="58">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">税率<span lang="EN-US">%</span></span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 176.9pt; PADDING-RIGHT: 3pt; BACKGROUND: white; HEIGHT: 24pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="236">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">速算扣除数（元）</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 2">
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">一</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">不超过<span lang="EN-US">1500</span>元 </span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">3
                        <p>&nbsp;</p>
                        </font></font></span></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 176.9pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="236">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">0</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 3">
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">二</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">1500</span>元至<span lang="EN-US">4500</span>元</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">10
                        <p>&nbsp;</p>
                        </font></font></span></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 176.9pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="236">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">105
                        <p>&nbsp;</p>
                        </font></font></span></p>
                        <p>&nbsp;</p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 4">
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">三</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">4500</span>元至<span lang="EN-US">9000</span>元</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">20
                        <p>&nbsp;</p>
                        </font></font></span></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 176.9pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="236">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">555 </span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 5">
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">四</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">9000</span>元至<span lang="EN-US">35000</span>元</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">25
                        <p>&nbsp;</p>
                        </font></font></span></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 176.9pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="236">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">1005 </span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 6">
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">五</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">35000</span>元至<span lang="EN-US">55000</span>元</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">30
                        <p>&nbsp;</p>
                        </font></font></span></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; WIDTH: 176.9pt; PADDING-RIGHT: 3pt; BACKGROUND: white; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt" width="236">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">2755
                        <p>&nbsp;</p>
                        </font></font></span></p>
                        <p>&nbsp;</p>
                        </td>
                    </tr>
                    <tr style="HEIGHT: 26.25pt; mso-yfti-irow: 7">
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; HEIGHT: 26.25pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">六</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; HEIGHT: 26.25pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">55000</span>元至<span lang="EN-US">80000</span>元</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
                        <p>&nbsp;</p>
                        </span></font></font></p>
                        <p>&nbsp;</p>
                        </td>
                        <td style="BORDER-BOTTOM: #000000; BORDER-LEFT: #000000; PADDING-BOTTOM: 3pt; PADDING-LEFT: 3pt; PADDING-RIGHT: 3pt; BACKGROUND: white; HEIGHT: 26.25pt; BORDER-TOP: #000000; BORDER-RIGHT: #000000; PADDING-TOP: 3pt">
                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US"><font face="Times New Roman"><font size="2">35
                        <p>&nbsp;</p>
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                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">5505</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
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                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">80000</span>元</span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
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                        <p style="TEXT-ALIGN: center; LINE-HEIGHT: 14.25pt; MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; mso-pagination: widow-orphan" class="MsoNormal" align="center"><font face="Times New Roman"><font size="2"><span style="FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 9pt; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">13505 </span><span style="FONT-FAMILY: 宋体; COLOR: #666666; FONT-SIZE: 9pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
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            <p><font size="2" face="Times New Roman">&nbsp;</font></p>
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			<link>http://www.KouHaiPing.com/default.asp?id=190</link>
			<title><![CDATA[李庄致谢信]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Thu,16 Jun 2011 10:47:02 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=190</guid>	
		<description><![CDATA[<p style="TEXT-ALIGN: left; LINE-HEIGHT: 200%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="3"><font face="Times New Roman"><strong>各位老师、同仁、媒体、网友、及各界朋友： <span lang="EN-US">
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</span></strong></font></font></span></p>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 200%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="3"><font face="Times New Roman">重获自由三天来，我主要是跟父母妻儿和其他亲人们在一起，向他们偿还这<span lang="EN-US">548</span>天欠下的孝债和亲情债。期间，虽只部分浏览了一年多来自海内外的各种书刊杂志和网评对我的事件的报道和评论，但从中对众多律师同仁、学者、教授、甚至年事已高的业界泰斗的奔走而激动不已，还为很多朋友一年多来替我照顾、安慰已进入耄耋之年的父母以及家人而感动至极，更为那些与我素不相识却为此担心、流泪、甚至做出巨大自我牺牲的人们的义举而热泪盈眶，所有这一切都是我在高度封闭的铁窗中毫无知晓的，它给我带来的鼓舞和震撼是无法用谢字所能表达的。<span lang="EN-US">
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 200%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" class="MsoNormal" align="left"><font size="3"><font face="Times New Roman"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Arial; mso-font-kerning: 0pt">但是，我还是要说一声：谢谢你们！谢谢以江平、张思之为首的顾问团及四位出庭辩护律师；谢谢无以计数的网友们；谢谢坚持客观报道的新闻记者们；谢谢以各种方式进行关注的律师同行们。</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 200%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="3"><font face="Times New Roman">近期，我拟对身体进行一次全面的医学检查。<span lang="EN-US">
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 200%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan; mso-char-indent-count: 2.0" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="3"><font face="Times New Roman">最后，我再一次对大家的关心和关注表示由衷的谢意，并致以最崇高的法治敬礼！<span lang="EN-US">
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</span></font></font></span></p>
<p>&nbsp;</p>
<p style="TEXT-ALIGN: left; LINE-HEIGHT: 200%; TEXT-INDENT: 225.75pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan; mso-char-indent-count: 21.5" class="MsoNormal" align="left"><font size="3"><font face="Times New Roman"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">李庄<span lang="EN-US">&nbsp;</span></span></font></font></p>
<p style="TEXT-ALIGN: left; LINE-HEIGHT: 200%; TEXT-INDENT: 225.75pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan; mso-char-indent-count: 21.5" class="MsoNormal" align="left"><font size="3"><font face="Times New Roman"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><span lang="EN-US"></span></span></font></font><font size="3"><font face="Times New Roman"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">2011</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">年<span lang="EN-US">6</span>月<span lang="EN-US">14</span>日</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt" lang="EN-US">15</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">点<span lang="EN-US">09</span>分</span><span style="LINE-HEIGHT: 200%; mso-bidi-font-size: 10.5pt" lang="EN-US">
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			<link>http://www.KouHaiPing.com/default.asp?id=181</link>
			<title><![CDATA[为了法治，为了我们心中的那一份理想]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Thu,14 Apr 2011 17:20:49 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=181</guid>	
		<description><![CDATA[<div class="Section0" style="LAYOUT-GRID:  15.6pt none">
<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: bold; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">为了法治，为了我们心中的那一份理想</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">贺卫方</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">一年多来，我一直想写一封公开信与各位交流一下关于重庆&ldquo;打黑&rdquo;的看法。不过考虑到自己在博客等媒体上对于某些事件已经作出过不少评论，担心&ldquo;说三道四&rdquo;，饶舌惹厌，也就作罢了。但是，最近重庆的某些走势令人颇感焦虑，如鲠在喉。在我看来，在这座城市里所发生的种种，已经危及法治社会的基本准则，作为一个法律学者尤其是一直参与司法改革的学者，我觉得，公开地把自己的一些困惑和批评意见发表出来已经成为一个紧迫的义务。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">促成我写这封公开信的另一个因素是，重庆是我的母校西南政法大学的所在地，是我魂牵梦萦的一座城市。1978年，经历了&ldquo;八千里路云和月&rdquo;，在歌乐山下的这座校园里，自己开始了此后的法学生涯。当年上学的时候，我们的老师们也刚刚从&ldquo;十年浩劫&rdquo;中备受压制的状态里回到校园，谈起文革期间无法无天、生灵涂炭的一幕幕，一些老师不禁泪洒讲坛。其实，我们这些学生也都是文革的亲历者，所以每个人都是何等地珍惜法学这门专业。我们憧憬着祖国法治建设的前景，盼望着能够早日投身到这桩伟大的事业中，为保障公民权利与自由作出贡献，并下定决心，绝不让文革悲剧在这片土地上重演。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">然而，时过三十多年，我们多么熟悉的这座城市里却发生了很多事情，令人恍然有时光倒流、文革重演之感，法治的理想正在沦丧。是的，我指的正是已经持续两年多的&ldquo;打黑除恶&rdquo;（当然也包括&ldquo;唱红&rdquo;，不过&ldquo;唱红&rdquo;这里就暂时不讨论了）。在整个&ldquo;打黑&rdquo;行动中，我们看到了运动式执法和司法在轰轰烈烈地开展。在短短八个月的时间里，当局发动社会密告（所谓&ldquo;群众来信和检举&rdquo;），抓获&ldquo;涉黑&rdquo;人员近五千人。随之而来的是数百个&ldquo;专案组&rdquo;突击工作，以&ldquo;重庆速度&rdquo;批量化地逮捕、起诉和审判。文强案二审之前出现在最高人民法院官方网站上的王立新法官的日记清楚地表明，公安、检察和法院之间是如何不分彼此、联合办案的。不仅如此，所谓&ldquo;大三长会议&rdquo;几乎是公开地登堂入室。对于一些重大案件，法院院长、检察院检察长、公安局局长开会协调，导致案件还没有开审，判决结果就提前决定了。最后的审理过程就是走过场。制度设计中所追求的三机关相互制约机制也就完全失灵了。各位同仁，你们不觉得这种做法完全违反了我国宪法和刑事诉讼法所明确规定的检察权和审判权独立的准则么？</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">在李庄案的审判过程中，我们分明看到，法庭基本的中立性已经荡然无存。庭审中，李庄及其辩护人请求证人出庭接受质证。我相信主持审判的付鸣剑法官深知这种当面质证的重要性，因为你在西南政法大学的硕士论文研究的主题正是证人出庭作证的必要性。然而合议庭却拒绝了被告方的要求，理由居然是证人不愿意出庭作证。请各位查一下刑事诉讼法，有没有证人出庭与否取决于他或她的意愿的规则？况且该案的七位关键证人均在重庆执法部门的羁押之下，他们提供的书面证词很可能出自于刑求或其他威逼利诱，必须通过面对面的核查印证，才能让李庄究竟是否唆使相关人员做伪证等真相大白。然而，江北区法院&mdash;&mdash;这是我当年大学实习的地方&mdash;&mdash;却硬是仅仅凭借这些无法质证的所谓证词作出了有罪判决。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">在该案二审时，出现了极其蹊跷的一幕：李庄由一审绝不认罪到二审时突然完全认罪。我们无力深究这戏剧性转变背后的影响因素，不过当法庭宣布由于李庄的认罪，将刑期由两年六个月改为一年六个月时，李庄明显表现出受骗后的屈辱和愤怒，他大声说：&ldquo;我的认罪是假的。希望法庭不要给我按认罪处理，认罪是在重庆公安机关和检察机关诱导之下进行的&rdquo;（据&ldquo;经济观察网&rdquo;2010年2月9日报道）。李庄的言辞表明，他仍然没有认罪。这样一来，依据他认罪因而减轻处罚的二审判决就被釜底抽薪了。作为一个公正的法庭，必须立即宣布暂缓作出二审判决，查清李庄认罪是在自由意志支配的行为，还是确有背后交易导致以认罪换缓刑。无论如何，既然李庄已经明确地拒绝认罪，二审合议庭需要在这一新情况出现之后作出新的判决。如果法官们确认一审所认定事实无误，那么就应该改为维持原判，而不是减轻处罚。当然，如果存在着警方和检察机关诱骗认罪的情节，法院也需要追究相关人员妨碍司法的罪责。但是，重庆市第一中级人民法院却任由法警将正在怒吼的李庄拖出法庭，对于合议庭依据虚假认罪基础上的判决无动于衷。这又是为什么？</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">看得出来，围绕着李庄案的审判，重庆方面做足了&ldquo;功课&rdquo;。法学界也无法置身事外。庭审现场，有学者应邀旁听。12月30日的庭审持续到凌晨一点多。接近尾声时，在法庭楼上的一间可以通过视频直播看到庭审现场的会议室里，&ldquo;有关部门&rdquo;连夜召开法学专家座谈会。&ldquo;有关部门&rdquo;是哪个部门？深夜被叫来参加座谈会的西南政法大学教授梅传强告诉《南方周末》，是重庆市政法委召集的。第二天，《重庆日报》便刊出了庭审纪实和学者们力挺这次审判、批驳李庄及其律师在庭审中所提出各项质疑的发言摘要。基层法院的一次审判，直辖市的政法委亲自主导，星夜召集学者座谈，市委机关报第一时间为之造势。面对这一切，若还有人相信这样的审判以及后来重庆第一中级法院的二审有一丝丝审判独立、程序正义的意味，那实在是天真到可笑的程度了。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">问题在于，假如没有法律界的配合，这一出出司法闹剧又如何可以顺利上演？参与者也许会辩解说，在目前的体制下，个人即便内心有疑问甚至抵触，但是你如何抗拒这种压倒性的支配力量？诚然，这是一件十分纠结的难题。但是，在消极顺从与积极迎逢之间还是有着清晰的界限。某些受过严格法律训练的检察官那种罔顾法律概念，创造性地为一些非法行为背书的行为，实在令人齿寒，也可以说是法律教育失败的象征。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">这里还要特别表达对于重庆法学界某些学者的失望之情。如果说实务界由于身份困难而不得不听命于上峰的话，学者们却完全可以保持最低限度的独立性。对于践踏法治准则的行为，也许你不愿意发表直率的批评，但至少还有保持沉默的权利。世界不少国家的法律史表明，在维护法治基本准则方面，法律学界都承担着为实务界提供理论和知识后援的使命，同时也肩负着耶林所谓&ldquo;为法律而斗争&rdquo;的神圣义务。面对干预司法独立、违反法律程序、损害公民权利与自由的行为，学术界需要作出清晰而坚定的批评和抵制。但遗憾的是，一些学界同仁不此之图，反而在一审判决尚未作出的时候，就在官方报纸上集体合唱，发表对于五个程序事项一边倒的言论。你们可以看一下随后网络上各方人士如何评论，给学界尤其是西南政法大学带来了怎样的声誉损害。我不明白，促使诸位做这样事情的动机究竟是什么？</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">最后，我要对重庆公安局王立军局长说几句话。2010年11月，你被西南政法大学聘为兼职博士生导师，我恰好也是母校的兼职博导（查简历，还获悉你也是北大法学院刑法研究所的研究员，足见我们的缘分不浅），所以这里不妨做些学者间的交流。虽然只是公安局局长，但由于重庆当局将&ldquo;打黑&rdquo;运动作为工作的重点，你的角色就特别凸显，可谓举足轻重。对于你主导的这场雷霆万钧的运动，我颇有一些担心。一是指导思想上如果存有净化社会的观念，结果可能是危险的。人性总有某些无从改变的特性，一个健康的社会也许只能对于某些人性的弱点采取容忍的态度。况且秩序与自由有着内在的紧张，过于重视秩序，未免偏于一端，令自由受到减损。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">第二，尽管我们都痛恨黑社会，也赞成以法律制裁这类犯罪行为，不过还是要看到，黑社会在重庆能够发展到你们喜欢声称的那种可怕程度，那一定是我们的&ldquo;白社会&rdquo;出了严重问题。例如司法不彰，企业界只好依赖法外手段保证交易安全。打黑固然必要，但治本之策却是健全政府依法行政和司法正义的相关制度。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">第三，假如政府在惩罚犯罪的过程中使用非法手段，例如刑讯逼供，剥夺嫌疑人的诉讼权利，甚至让那些从事刑事案件辩护的律师提心吊胆，朝不虑夕，势必会带来严重的后患。政府用非法手段打击犯罪令人产生某种不好的感觉，那就是&ldquo;以黑制黑&rdquo;，强权即公理。而且，过于严厉的惩罚损害了人们的平等预期，对国家心存怨恨的已决犯亲属以及将来出狱的人们将形成一股可怕的反社会力量。多年来，很多非常恶性的犯罪的作案者都是此前&ldquo;严打&rdquo;中受到过于严厉打击的刑满释放者。你从事公安工作多年，对此一定有比我更多的了解。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">第四，尽管在现行体制上，公安机关具有超越司法的强势，但是，你作为一个兼职法学博士生导师，我相信一定会理解，法治国家的一个重要标志就是警察权要受制于司法权；公安需要尊重司法权，要接受检察机关独立的监督和审查，要维护法院和法官的独立性。其实，尊重独立司法对于手握大权的人一样重要。文强在炙手可热的时候根本不会意识到这种独立性的价值，但一旦沦为阶下囚，他也许幡然醒悟，深刻地感受到，没有独立的司法，没有一个人是安全的。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">各位同仁，我在写这封信的时候，时时会想到死亡这件事。虽然相关数据没有全部公布，不过自从&ldquo;打黑&rdquo;以来，文强之外，在重庆还有不少人被判处死刑。人都不免一死，由国家公权力剥夺一个人的生命毕竟是很重大的事情。在网上看到你们的城市组织市民唱&ldquo;红歌&rdquo;的图片，真是红旗招展，满目赤色。旗帜的颜色也是血液的颜色。&ldquo;唱红&rdquo;与&ldquo;打黑&rdquo;两者行为都以同样的颜色铺陈渲染，令人不禁产生复杂的联想。不过，无论是权倾一时者，还是屈辱偷生者，生命注定是朝向死亡的。那些死刑犯不过比活着的人早走一些时日。砍头和枪杀都会留下可怕的伤痕，不过，那却是一种无需治疗的创伤。古希腊伟大的戏剧家索福克勒斯对此看得很清楚，容我把他的诗句作为这封信的结语吧：</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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<p class="p0" style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><font face="Times New Roman" size="2">等冥王注定的命运一露面，</font></span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">那时候，没有婚歌、弦乐和舞蹈，</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">死神终于来到了。</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">一个人最好不要出生；</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">一旦出生了，求其次，</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">是从何处来，尽快回到何处去。</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">等他度过了荒唐的青年时期，</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">什么苦难他能避免？</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">嫉妒、决裂、争吵、战斗、残杀接踵而来。</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">最后，那可恨的老年时期到了，</span></font></font><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'"><br /></span><font size="2"><font face="Times New Roman"><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">衰老病弱，无亲无友。</span><span style="FONT-WEIGHT: normal; FONT-SIZE: 10.5pt; FONT-STYLE: normal; FONT-FAMILY: '宋体'; mso-spacerun: 'yes'">
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			<link>http://www.KouHaiPing.com/default.asp?id=170</link>
			<title><![CDATA[征收·补偿·拆迁：各归其位]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Sat,09 Jan 2010 13:54:50 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=170</guid>	
		<description><![CDATA[<p style="TEXT-ALIGN: center; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="center"><b><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; FONT-SIZE: 12pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">征收&middot;补偿&middot;拆迁：各归其位</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 21.75pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">毋庸置疑，土地和房屋的征收拆迁，是城市化的重要助推力之一。城市功能区的重新合理布局，旧城区、棚户区或危房的改造，新兴住宅小区、工业园区、商业区、科技区等的建设，公共交通、公用设施、公共绿地的改扩建，以及城市向农村渗透、农村日益城镇化等，都牵扯到土地或房屋的征收与拆迁。就整体而言，这些对于农村村民、城市居民的生活福祉改善是有利的。然而，为什么违法拆迁、暴力拆迁事件层出不穷，甚至在这片国土上，出现了令人怵目惊心的以命相搏的惨烈事件？</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 21.75pt; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">个中原因是非常复杂的，不同事件自然有其背后不同的原因。然而，有些地方政府寻求<span lang="EN-US">&ldquo;</span>土地财政收入<span lang="EN-US">&rdquo;</span>的增长，急功近利地进行城市开发、发展，片面地追求经济效率和<span lang="EN-US">GDP</span>的增长，忽视社会公平，或许是最为根本的原因。这个原因导致了《城市房屋拆迁管理条例》（以下简称<span lang="EN-US">&ldquo;</span>拆迁条例<span lang="EN-US">&rdquo;</span>）在制度设计上偏向于拆迁、而不顾公共利益与商业利益的区分，导致了拆迁人（尤其是追逐利润的开发商）通常会得到地方政府的眷顾，导致了个别事件中被拆迁人受到极端不公正的对待，也同样导致了一些被拆迁人激烈的对峙情绪。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　<b style="mso-bidi-font-weight: normal">　</b>乱极求治！现在已经到了理顺关系、重构制度、平衡发展的关键时刻了！</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　</font><b style="mso-bidi-font-weight: normal"><font size="2" face="Times New Roman">　一、无公共利益则无征收</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　首先，政府本应是人民公器，本应一切行动以公共利益为准绳。虽然现代经济学揭示政府与普通人一样，都是经济理性人，但这即便是现实，也不能替代规范。所以，宪法、物权法、城市房地产管理法才要求，国家（由政府来代表）只能为了公共利益的需要，才能征收公民的私有财产。公共利益标尺的存在，意味着政府不能越过界河，为纯粹的商业利益，出面去征收公民财产。然而，直接关系到宪法、物权法、城市房地产管理法在城市房屋拆迁领域具体落实的拆迁条例，却对公共利益和商业利益不加任何区分。这就在事实上造成，即便是房地产商开发商品房的商业项目，也由政府对用地上的公民房产进行征收。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　必须承认，公共利益与私人利益（包括但不限于商业利益）之间的界线，并不是泾渭分明的。有些表面上看起来是出于商业利益的开发，可能会有公共利益的成分在内。例如，在美国，曾经有一个案例，底特律市拟迁走一个小镇的所有居民，目的是把土地转让给通用汽车公司。居民起诉到法院，认为这是私人利益而不是公共利益，政府声称这样做可以创造大量的就业机会、增加地方税收，密歇根州最高法院当时判决底特律市胜诉。尽管这个案子在<span lang="EN-US">2004</span>年被密歇根州最高法院又推翻了，但在<span lang="EN-US">2005</span>年的另外一个案件中，地方政府推行的包括一部分商业区开发在内的整体经济振兴项目，得到了联邦最高法院<span lang="EN-US">9</span>个大法官<span lang="EN-US">5:4</span>的微弱多数比例支持，动迁户的上诉被驳回。这些个案反映出公共利益判断的困难，但困难并不意味着要彻底放弃对公共利益和私人利益的辨别。我国的一些地方政府官员恰恰以公共利益难以界定为由、放弃了公共利益标准。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　如果政府不能为私人利益去征收公民私有财产，那么，开发商应该怎么办呢？那就交给市场去处理。开发商就必需与被拆迁户就征收、补偿和拆迁问题进行一揽子谈判，谈不拢，自然也就是生意做不成。在法律上即是未达成民事协议。开发商或者放弃或者修改开发计划。唯有如此，方能做到<span lang="EN-US">&ldquo;</span>政府的归政府<span lang="EN-US">&rdquo;</span>、<span lang="EN-US">&ldquo;</span>市场的归市场<span lang="EN-US">&rdquo;</span>。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　</font><b style="mso-bidi-font-weight: normal"><font size="2" face="Times New Roman">　二、无合理补偿则无征收</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　公共利益标准即便满足了，也不意味着政府就可以径直征收和拆迁了。依据宪法、物权法、城市房地产管理法，政府征收合法有效的另外一个前提是依法给予合理补偿。这也就意味着，政府可以为了公共利益的需要征收，但公共利益不能成为强取豪夺的合法理由。政府必须作为征收、补偿的主体，保障被征收人获得合理补偿。拆迁条例规定的是拆迁人与被拆迁人商定拆迁补偿安置协议。在现实生活中，拆迁人有可能是政府或其职能部门，但也有可能就是开发商。这样的制度安排，无疑是把征收和补偿剥离，是政府失位、推卸责任，也是造成拆迁人与被拆迁人之间冲突的原因之一。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　政府不仅要管补偿，还要保证合理补偿。怎样的补偿标准是合适的？补偿主要有货币补偿和房屋产权调换两种方式。无论哪种方式，原则上，都应当按房产的市场评估价来确定被拆迁房产的补偿金额。当然，市场评估价又以何种方式计算出，这个问题尚需认真研究，但是，应该计算房屋被拆迁时的市场价而不是房屋盖建之初的市场价。像上海闵行区潘蓉一家<span lang="EN-US">480</span>平米的四层小楼，仅给予<span lang="EN-US">67</span>万余元的补偿款。换位思考，任谁都不会接受的！</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　</font><b style="mso-bidi-font-weight: normal"><font size="2" face="Times New Roman">　三、无征收、补偿则无拆迁</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　现在的拆迁条例，没有<span lang="EN-US">&ldquo;</span>征收<span lang="EN-US">&rdquo;</span>两字，也就是对如何规范政府征收权力，未予任何规定。不仅如此，它还授权房屋拆迁管理部门在没有政府征收决定的情况下，就可以给予拆迁人拆迁许可。拆迁人得到许可的条件，就是向房屋拆迁管理部门提交建设项目批准文件、建设用地规划许可证、国有土地使用权批准文件、拆迁计划和拆迁方案、办理存款业务的金融机构出具的拆迁补偿安置资金证明。如此，在被拆迁人仍然拿着政府发放的产权证的同时，拆迁人却又拿到了政府发放的拆迁许可。被拆迁人注定要被拆，剩下的<span lang="EN-US">&ldquo;</span>权利<span lang="EN-US">&rdquo;</span>仅仅是与拆迁人谈如何补偿安置。这是极其荒唐的！</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　根据物权法的规定，人民政府的征收决定生效，即可导致物权设立、变更、转让或者消灭。如上所述，征收与补偿应该是合为一体的，合法有效的征收决定必然含有征收什么、补偿什么的内容。而一旦这样的决定作出，原来的房屋所有权就发生了转移，政府无论是自己拆迁，还是通过正当法律程序允许开发商拆迁，都不是在拆迁原房屋所有权人的房屋了。简言之，拆迁是征收补偿决定的执行，是顺理成章的事情。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　当然，如果是出于私人利益需要，开发商与房产所有权人达成拆迁补偿安置协议的，这时的拆迁不是建立在政府征收、补偿基础上，而是民事合同的履行。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 20.65pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.96; mso-pagination: widow-orphan" class="MsoNormal" align="left"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">四、无法院裁判则无强制拆迁</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　按照上述的制度安排，政府为公共利益需要在征收、补偿阶段即已解决许多问题，拆迁就不容易产生暴力、强制拆迁的问题。如果被征收人认为征收不是为了公共利益或者征收补偿不合理，与政府的意见不一致，那么，政府有权单方面作出决定，被征收人也有权就这个决定向法院提起诉讼，而不是像拆迁条例规定的，拆迁人与被拆迁人达不成拆迁补偿安置协议，就由政府的房屋拆迁管理部门来裁决。在法院那里，政府就必须辩论公共利益到底体现在哪里、补偿又为什么是合理的。这种机制的存在，就是对政府权力的合理制约。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　假如法院也认为政府的征收、补偿决定是合法合理的，认定被征收人是漫天要价、狮子大开口，从而作出支持政府的最终有效裁判，被征收人就应执行法院裁判，自动搬迁。再假如被征收人依然不服，成了真正意义上的<span lang="EN-US">&ldquo;</span>钉子户<span lang="EN-US">&rdquo;</span>，这时才会产生强制拆迁的需要。一方面，强制拆迁是对法院裁判的执行，另一方面，强制拆迁也应遵循文明拆迁的规则。诸如不得断水、断电、断热，不得袭扰正常休息，不得在节假日、休息日或者夜间拆迁，遭遇危及被征收人人身安全的时候应该首先采取保护人身的措施，等等。文明拆迁也需要强有力的手段，遇见强占房屋不走的人时，鉴于这些人已经构成拒不履行法院已经发生法律效力的裁判的情形，可以采取拘留措施。此时的拘留既是为了保证法院裁判的执行，也同时间接起到保护人身安全的作用。</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　</font><b style="mso-bidi-font-weight: normal"><font size="2" face="Times New Roman">五、无公平则无持续效率</font><span lang="EN-US"><font size="2" face="Times New Roman"> </font>
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<p style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan" class="MsoNormal" align="left"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; COLOR: black; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2" face="Times New Roman">　　可以想象，以上重新理顺关系的征收、补偿、拆迁制度，会使征收、拆迁工作的速度放慢，某种程度上对经济发展构成不利影响。的确，改革开放<span lang="EN-US">30</span>多年，我国一直处于高速发展状态，人民生活水平得到了极大提升，国力以及国际影响力也有大幅的增强。这是有目共睹的。然而，在快速发展、追求效率的同时，我们其实在许多方面轻忽了社会公平问题。贫富悬殊拉大、城乡差别加剧、社会保障不足、官员腐败丛生、资本势力强横等等，都是社会不公平的具体体现。是的，我们的确把蛋糕做大了，但在分蛋糕上的不公平，导致了各种矛盾、冲突的滋生和蔓延。现在，我们该适当地放慢发展速度，考虑一下社会公平问题了。这也就是为什么强调和谐社会、科学发展的原因所在。若不能适时地平衡效率与公平，就会像注射了兴奋剂的运动员一样，身体的内伤不断加剧，直至有一天突然倒在跑道上。</font></span><span style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt" lang="EN-US"><font size="2" face="Times New Roman">&nbsp;</font></span></p>]]></description>
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			<link>http://www.KouHaiPing.com/default.asp?id=159</link>
			<title><![CDATA[个人住房转让营业税]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Fri,02 Jan 2009 18:47:34 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=159</guid>	
		<description><![CDATA[<p style="TEXT-ALIGN: center; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class="MsoNormal" align="center"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt">调整个人住房转让营业税的通知<span lang="EN-US">
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<p style="LINE-HEIGHT: 150%; TEXT-INDENT: 24pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class="MsoNormal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt"><font size="2"><font face="Times New Roman">一、自<chsdate w:st="on" year="2009" month="1" day="1" islunardate="False" isrocdate="False"><span lang="EN-US">2009</span>年<span lang="EN-US">1</span>月<span lang="EN-US">1</span>日</chsdate>至<chsdate w:st="on" year="2009" month="12" day="31" islunardate="False" isrocdate="False"><span lang="EN-US">12</span>月<span lang="EN-US">31</span>日</chsdate>，个人将购买不足<span lang="EN-US">2</span>年的非普通住房对外销售的，全额征收营业税；<span lang="EN-US">
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</span></font></font></span></p>
<p style="LINE-HEIGHT: 150%; TEXT-INDENT: 24pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class="MsoNormal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt"><font size="2"><font face="Times New Roman">个人将购买超过<span lang="EN-US">2</span>年（含<span lang="EN-US">2</span>年）的非普通住房或者不足<span lang="EN-US">2</span>年的普通住房对外销售的，按照其销售收入减去购买房屋的价款后的差额征收营业税；<span lang="EN-US">
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</span></font></font></span></p>
<p style="LINE-HEIGHT: 150%; TEXT-INDENT: 24pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class="MsoNormal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt"><font size="2"><font face="Times New Roman">个人将购买超过<span lang="EN-US">2</span>年（含<span lang="EN-US">2</span>年）的普通住房对外销售的，免征营业税。<span lang="EN-US">
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</span></font></font></span></p>
<p style="LINE-HEIGHT: 150%; TEXT-INDENT: 24pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class="MsoNormal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt"><font size="2"><font face="Times New Roman">二、上述普通住房和非普通住房的标准、办理免税的具体程序、购买房屋的时间、开具发票、差额征税扣除凭证、非购买形式取得住房行为及其他相关税收管理规定，按照《国务院办公厅转发建设部等部门关于做好稳定住房价格工作意见的通知》（国办发<span lang="EN-US">[2005]26</span>号）、《国家税务总局财政部建设部关于加强房地产税收管理的通知》（国税发<span lang="EN-US">[2005]89</span>号）和《国家税务总局关于房地产税收政策执行中几个具体问题的通知》（国税发<span lang="EN-US">[2005]172</span>号）的有关规定执行。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p style="LINE-HEIGHT: 150%; TEXT-INDENT: 24pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class="MsoNormal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt"><font size="2"><font face="Times New Roman">三、自<chsdate w:st="on" year="2009" month="1" day="1" islunardate="False" isrocdate="False"><span lang="EN-US">2009</span>年<span lang="EN-US">1</span>月<span lang="EN-US">1</span>日起</chsdate>，《财政部国家税务总局关于调整房地产营业税有关政策的通知》（财税<span lang="EN-US">[2006]75</span>号）废止。<span lang="EN-US">
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<p style="LINE-HEIGHT: 150%; TEXT-INDENT: 259pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 21.5" class="MsoNormal"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt"><font size="2"><font face="Times New Roman">财政部 国家税务总局<span lang="EN-US">
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<p style="LINE-HEIGHT: 150%; TEXT-INDENT: 246.95pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 20.5" class="MsoNormal"><chsdate w:st="on" year="2008" month="12" day="29" islunardate="False" isrocdate="False"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt"><font size="2" face="Times New Roman">二〇〇八年十二月二十九日</font></span></b></chsdate><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt" lang="EN-US">
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			<link>http://www.KouHaiPing.com/default.asp?id=153</link>
			<title><![CDATA[美国如何评价中国人]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Thu,11 Sep 2008 19:00:21 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=153</guid>	
		<description><![CDATA[<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font face="Times New Roman"><font size="2"><b><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font size="3">美国如何评价中国人</font></span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font size="3"> </font>
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<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">美国兰德公司是一家著名的非盈利的研究机构，为美国官方提供<span lang="EN-US">&quot;</span>客观的分析和有效的解决方案<span lang="EN-US">&quot;</span>。最近，他们公布了一份对中国现状分析报告，既有肯定，也有严厉批评，值得国人反省。本文观点来自兰德公司亚太政策中心。<span lang="EN-US">
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</span></font></font></span></p>
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<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">文章指出<span lang="EN-US">&mdash;&mdash;</span>如果<span lang="EN-US">20</span>世纪的中国是一个富裕和统一的国家，我们会有一个完全不同的第一次世界大战，我们就不会有第二次世界大战而是第二次欧洲大战。中国能够阻止日本侵略或者打败日本。美国在这些冲突上的花费从根本意义上会减少很多，因为珍珠港事件不会发生。我们和整个世界，更不用说<span lang="EN-US">10</span>亿中国人，一个多世纪以来，已经为中国的弱小付出了惨重的代价。世界需要一个健康的中国。<span lang="EN-US">
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</span></font></font></span></p>
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<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国的需求对日本走出衰退起到了促进作用。日本状况给世界经济带来了风险。关于这一点，怎么说都不夸张。日本巨额的债务会产生多米诺骨牌效应，逐渐波及到全世界。在中国有力的帮助下，危险似乎已经过去。中国全球化给美国带来了很多影响。最明显的是，中国成为美国商品最大的市场。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">可口可乐早就完成了那个看上去像是神话的目标：卖<span lang="EN-US">10</span>亿瓶可口可乐；曾经嘲笑中国梦的通用在中国卖了很多的别克汽车，在困难时期，中国带来的利润占通用利润的很大一部分；中国联想购买<span lang="EN-US">IBM</span>个人电脑业务，挽救了这个垂死部门的工作岗位。中国提供更低价的生活必需品给美国人的生活水平做出了很大的贡献，尤其是对我们不是那么富裕的居民而言。有迹象表明由于能够购买中国低价的出口货物，低收入美国人的生活水平可能提高了<span lang="EN-US">5%</span>到<span lang="EN-US">10%</span>。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国金融体系的不合理意味著中国建造了垂死企业，导致巨大的生产力过剩。近些年来，中国财政政策上的反复无常导致过度建造，对铁、铝、水泥和其他原材料产生了巨大的需求。日本人和现在的中国人看上去似乎会买下世界上所有的东西，但是当你看到他们的财政状况的潜在问题时，你会发现一个黑洞。日本人在<span lang="EN-US">90</span>年代陷入了这样一个黑洞，至今还在努力地爬出来。中国人很多年后仍将会为目前这种无节制的狂热的购买行为感到心痛。<span lang="EN-US">
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<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">目前，中国面临著巨大的挑战。中国的银行是我们所知道的世界上最糟糕的银行。中国每一代，都有相当于美国规模的人口从农村涌入城市。每年，都有<span lang="EN-US">1200-1300</span>万新工人加入就业大军。在制造业，生产力对就业的影响比我们国家要严重得多。到<span lang="EN-US">2020</span>年，中国人口老龄化会使工作人口与不工作人口的比率成为世界上最糟糕的，比日本更甚。如果没有特效的新政策的话，中国的经济在那个时期就会狠狠地撞墙。到<span lang="EN-US">2020</span>年，以我们的标准来看，它会是一个非常穷的国家。<span lang="EN-US">
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<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国人缺乏诚信和社会责任感。中国人不了解他们作为社会个体应该对国家和社会所承担的责任和义务。普通中国人通常只关心他们的家庭和亲属，中国的文化是建立在家族血缘关系上而不是建立在一个理性的社会基础之上。中国人只在乎他们直系亲属的福址，对与自己毫不相关的人所遭受的苦难则视而不见。毫无疑问，这种以血缘关系为基础的道德观势必导致自私、冷酷，这种自私和冷酷已经成为阻碍中国社会向前发展的最关键因素。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国从来就没有成为一个法制社会，因为中国人的思维方式与守法行为格格不入。中国人老想走捷径。他们不明白这样一个事实：即成就来自于与努力工作和牺牲。中国人倾向于索取而不给予。他们需要明白一个道理：生活的真蒂不在于你索取多少而在于你能给予社会和你的人类同胞多少。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">大多数中国人从来就没有学到过什么是体面和尊敬的生活意义。中国人普遍不懂得如何为了个人和社会的福址去进行富有成效的生活。潜意识里，中国人视他们的生活目的就是抬高自己从而获得别人的认知。这样一来，一个人就会对<span lang="EN-US">&quot;</span>保有面子<span lang="EN-US">&quot;</span>这样微不足道欲望感到满足。<span lang="EN-US">&quot;</span>面子<span lang="EN-US">&quot;</span>是中国人心理最基本的组成部分，它已经成为了中国人难以克服的障碍，阻碍中国人接受真理并尝试富有意义的生活。这个应受谴责的习性使得中国人生来就具有无情和自私的特点，它已成为中国落后的主要原因。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国人没有勇气追求他们认为正确的事情。首先，他们没有从错误中筛选正确事物的能力，因为他们的思想被贪婪所占据。再有，就算他们有能力筛选出正确的事情，他们也缺乏勇气把真理化为实践。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国人习惯接受廉价和免费的事物，他们总是梦想奇迹或者好运，因为他们不愿意付出努力，他们总想不劳而获。很少有中国人明白一个事实，就是威望和成就是通过一步步努力的工作和牺牲实现的，不付出就没有所得。简单来说，如果是为了谋生，那一个人只有去索取；但如果是为了生活，一个人必须要去奉献。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">由于在贫穷的环境下生长并且缺少应有的教育，大多数中国人不懂得优雅的举止和基本的礼貌。他们中的大多数人着装笨拙粗鄙却不感到害羞。他们在青少年时所受的教育就是如何说谎并从别人那里索取，而不是去与别人去分享自己的所有。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国是一个物产丰富的国家。但无限制生育政策所带来恶果使得中国成为了无限廉价劳动力的输出国。这些输出也包括那些受过教育的劳力输出，除了他们的教育水平，实则和其他一般苦力没有本质上的区别。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国大规模生产的便宜产品降低了输入这些产品的地区的商业信用度。由于技术落后，管理失败，中国制造的单位能耗要比发达国家如日本，美国高出很多。因此，随着出口额的增加，中国在扩大生产的同时丧失着宝贵的资源。同时，这种行为也严重地污染了环境，使中国变为全世界最不适宜人类居住的国家。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">目前中国正在遭受着资本主义社会两大邪恶的折磨，即环境的破坏与人性的丧失。由于中国人天生的贪婪的本性，它们可以毫无保留的接受资本主义的阴暗面即无止境的追求利润，忽视人的尊严。中国人对西方的技术与产品狂热地追求，却对西方管理文化所强调的坦率、直接、诚实这些品质漠不关心。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">由于中国文化不鼓励敢于冒险这种优良品质，所以中国人极力避免冒险，他们也不想寻求机会来改善自己的生活。中国人对于生活的平衡性和意义性并不感兴趣，相反他们更执迷于对物质的索取，这点上要远远胜于西方人。大多数中国人发现他们不懂得<span lang="EN-US">&quot;</span>精神灵性<span lang="EN-US">&quot;</span>，<span lang="EN-US">&quot;</span>自由信仰<span lang="EN-US">&quot;</span>以及<span lang="EN-US">&quot;</span>心智健康<span lang="EN-US">&quot;</span>这样的概念，因为他们的思想尚不能达到一个生命（补：即肉体和灵性的并存）存在的更高层次。他们的思想还停留在专注于动物本能对性和食物那点贪婪可怜的欲望上。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">在中国人的眼中，受教育不是为了寻求真理或者改善生活质量，而只是身份和显赫地位的象征和标志。中国的知识分子从别人那里得到尊敬并不是因为他们为了别人的幸福做过什么，而只是因为他们获得占有了相当的知识。事实上，他们中的大多数只不过是一群仅仅通晓考试却从不关心真理和道德的食客。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国的教育体系很大程度上已经成为一种失败和耻辱。它已经不能够服务于教育本应所服务的对象：社会。这个教育体系不能提供给社会许多有用的个体。它只是制造出一群投机分子，他们渴望能够受益于社会所提供的好处却毫不关心回报。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">中国可以培养出大批的高级人才，但却很少可以培养出合格的可以独立主持的管理级专家。服务于一个公司或者社会，光有技术是不够的；还需要有勇气、胆量、正直和诚实的领导才能，这恰恰是大多数中国人所缺少的品性。正如亚瑟<span lang="EN-US">.</span>史密斯，一位著名的西方传教士一个世纪前所指出的，中国人最缺乏的不是智慧，而是勇气和正直的纯正品性。这个评价，虽然历经百年，如今依旧准确诊断出中国综合症的病因。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt"><font face="Times New Roman"><font size="2">大多数中国毕业生对选择出国并为外国工作不会感到内疚，事实上他们首先欠下了中国人民在教育上为他们所做出的牺牲。随着传统文化价值观的破坏和逐步衰弱，大多数的中国人，包括受过教育的人都徘徊在精神和内心世界的十字路口，不知何去何从。</font></font></span></p>]]></description>
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			<link>http://www.KouHaiPing.com/default.asp?id=144</link>
			<title><![CDATA[2008年个人所得税计算公式]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Thu,17 Jul 2008 16:56:20 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=144</guid>	
		<description><![CDATA[<div align="center">
<table style="WIDTH: 100%; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm" cellspacing="0" cellpadding="0" width="100%" border="0" class="MsoNormalTable">
    <tbody>
        <tr style="HEIGHT: 18pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: yes">
            <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; BACKGROUND: #a7b6d2; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 18pt">
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><b><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">2008</span></b><b><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">年个人所得税计算公式<span lang="EN-US">
            <p>&nbsp;</p>
            </span></span></b></font></p>
            </td>
        </tr>
    </tbody>
</table>
</div>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="DISPLAY: none; FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hide: all">
<p>&nbsp;</p>
</span></p>
<div align="center">
<table style="WIDTH: 100%; mso-cellspacing: 3.7pt; mso-padding-alt: 0cm 0cm 0cm 0cm" cellspacing="5" cellpadding="0" width="100%" border="0" class="MsoNormalTable">
    <tbody>
        <tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
            <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 9.05pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: left; mso-para-margin-left: .86gd; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font face="Times New Roman" size="2">征缴个人所得税的计算方法，个税起征点原来是<span lang="EN-US">1600</span>，现在是<span lang="EN-US">2000</span>，使用超额累进税率的计算方法如下：</font><span lang="EN-US"><br /></span><font face="Times New Roman" size="2">.</font></span></p>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 9.05pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: left; mso-para-margin-left: .86gd; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font face="Times New Roman" size="2">缴税<span lang="EN-US">=</span>全月应纳税所得额<span lang="EN-US">*</span>税率<span lang="EN-US">-</span>速算扣除数</font><span lang="EN-US"><br /></span><font face="Times New Roman" size="2">.</font></span></p>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 9.05pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: left; mso-para-margin-left: .86gd; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font face="Times New Roman" size="2">全月应纳税所得额<span lang="EN-US">=(</span>应发工资<span lang="EN-US">-</span>四金</font><font size="2"><font face="Times New Roman"><span lang="EN-US">)-2000<br />.</span></font></font></span></p>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 9.05pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: left; mso-para-margin-left: .86gd; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2"><font face="Times New Roman">实发工资<span lang="EN-US">=</span>应发工资<span lang="EN-US">-</span>四金<span lang="EN-US">-</span>缴税</font></font><span lang="EN-US"><br /></span><font size="2"><font face="Times New Roman">.</font></font></span></p>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 9.05pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: left; mso-para-margin-left: .86gd; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font size="2"><font face="Times New Roman">扣除标准：<span lang="EN-US">2008</span>年<span lang="EN-US">3</span>月份起，个税按<span lang="EN-US">2000</span>元<span lang="EN-US">/</span>月的起征标准算<span lang="EN-US">
            <p>&nbsp;</p>
            </span></font></font></span></p>
            </td>
        </tr>
        <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
            <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">
            <table style="BACKGROUND: #666666; WIDTH: 414pt; mso-cellspacing: .7pt; mso-padding-alt: 3.0pt 3.0pt 3.0pt 3.0pt" cellspacing="1" cellpadding="0" width="552" border="0" class="MsoNormalTable">
                <tbody>
                    <tr style="HEIGHT: 24pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: #dde3eb; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 412.6pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="550" colspan="4">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><b><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥">工资、薪金所得适用个人所得税九级超额累进税率表</span></b><b><span lang="EN-US" style="FONT-FAMILY: ˎ̥; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></b></font></p>
                        </td>
                    </tr>
                    <tr style="HEIGHT: 24pt; mso-yfti-irow: 1">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 34.95pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="47">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">级数<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 154.95pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="207">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">全月应纳税所得额（含税所得额）</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 43.7pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="58">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">税率<span lang="EN-US">%</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">速算扣除数（元）</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 2">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">一</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">不超过<span lang="EN-US">500</span>元 </span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">5
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">0</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 3">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">二</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">500</span>元至<span lang="EN-US">2000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">10
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">25</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 4">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">三</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">2000</span>元至<span lang="EN-US">5000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">15
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">125 </span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 5">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">四</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">5000</span>元至<span lang="EN-US">20000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">20
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">375 </span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 6">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">五</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">20000</span>元至<span lang="EN-US">40000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">25
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">1375</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="HEIGHT: 26.25pt; mso-yfti-irow: 7">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.25pt">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">六</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.25pt">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">40000</span>元至<span lang="EN-US">60000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.25pt">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">30
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.25pt" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">3375</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 8">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">七</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">60000</span>元至<span lang="EN-US">80000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">35
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">6375 </span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 9">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">八</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">80 000</span>元至<span lang="EN-US">100000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">40
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">10375 </span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">九</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">100000</span>元</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">45
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 3pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: white; PADDING-BOTTOM: 3pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 3pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">15375</span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                </tbody>
            </table>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span lang="EN-US" style="DISPLAY: none; FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hide: all">
            <p>&nbsp;</p>
            </span></p>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span lang="EN-US" style="DISPLAY: none; FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hide: all">
            <p>&nbsp;</p>
            </span></p>
            <table style="BACKGROUND: #666666; WIDTH: 414pt; mso-cellspacing: .7pt; mso-padding-alt: 2.25pt 2.25pt 2.25pt 2.25pt" cellspacing="1" cellpadding="0" width="552" border="0" class="MsoNormalTable">
                <tbody>
                    <tr style="HEIGHT: 35.25pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: #dde3eb; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 412.6pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 35.25pt" width="550" colspan="4">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; TEXT-INDENT: 15.5pt; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: left; mso-char-indent-count: 1.47; mso-pagination: widow-orphan" align="left"><font size="3"><b><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥">个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用</span></b><b><span lang="EN-US" style="FONT-FAMILY: ˎ̥; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><font face="Times New Roman">
                        <p>&nbsp;</p>
                        </font></span></b></font></p>
                        </td>
                    </tr>
                    <tr style="HEIGHT: 24pt; mso-yfti-irow: 1">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 34.5pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="46">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">级数<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 153.7pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="205">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">全月应纳税所得额<span lang="EN-US">(</span>含税所得额<span lang="EN-US">)</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 45.95pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="61">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">税率<span lang="EN-US">%</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.35pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="235">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">速算扣除数<span lang="EN-US">(</span>元<span lang="EN-US">)</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 2">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">一<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">不超过<span lang="EN-US">5,000</span>元的<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">5
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.35pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="235">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">0
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 3">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">二<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">5,000</span>元到<span lang="EN-US">10,000</span>元的部分<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">10
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.35pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="235">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">250
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 4">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">三<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">10,000</span>元至<span lang="EN-US">30,000</span>元的部分<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">20
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.35pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="235">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">1</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">，<span lang="EN-US">250
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 5">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">四<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">30,000</span>元至<span lang="EN-US">50,000</span>元的部分<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">30
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.35pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="235">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">4</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">，<span lang="EN-US">250
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">五<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">50,000</span>元的部分<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">35
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.35pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="235">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">6</span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">，<span lang="EN-US">750
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                    </tr>
                </tbody>
            </table>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span lang="EN-US" style="DISPLAY: none; FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hide: all">
            <p>&nbsp;</p>
            </span></p>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span lang="EN-US" style="DISPLAY: none; FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hide: all">
            <p>&nbsp;</p>
            </span></p>
            <table style="BACKGROUND: #666666; WIDTH: 414pt; mso-cellspacing: .7pt; mso-padding-alt: 2.25pt 2.25pt 2.25pt 2.25pt" cellspacing="1" cellpadding="0" width="552" border="0" class="MsoNormalTable">
                <tbody>
                    <tr style="HEIGHT: 30pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 3pt; BACKGROUND: #dde3eb; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 412.6pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 30pt" width="550" colspan="4">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><b><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥">劳务报酬所得适用</span></b><b><span lang="EN-US" style="FONT-FAMILY: ˎ̥; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></b></font></p>
                        </td>
                    </tr>
                    <tr style="HEIGHT: 24pt; mso-yfti-irow: 1">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">级数<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">全月应纳税所得额<span lang="EN-US">(</span>含税所得额<span lang="EN-US">)</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">税率<span lang="EN-US">%</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 24pt" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">速算扣除数<span lang="EN-US">(</span>元<span lang="EN-US">)</span></span><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 2">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 38.1pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="51">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">一<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 151pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="201">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">不超过<span lang="EN-US">20,000</span>元的<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 44.5pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="59">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">20
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">0
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 3">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">二<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">20,000</span>元到<span lang="EN-US">50,000</span>元的部分<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">30
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">2,000
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                    <tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes">
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">三<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">超过<span lang="EN-US">50,000</span>元的部分<span lang="EN-US">
                        <p>&nbsp;</p>
                        </span></span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">40
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                        <td style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 2.25pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 2.25pt; BACKGROUND: white; PADDING-BOTTOM: 2.25pt; BORDER-LEFT: #ece9d8; WIDTH: 176.9pt; PADDING-TOP: 2.25pt; BORDER-BOTTOM: #ece9d8" width="236">
                        <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 14.25pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">7,000
                        <p>&nbsp;</p>
                        </span></p>
                        </td>
                    </tr>
                </tbody>
            </table>
            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><span lang="EN-US" style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">
            <p>&nbsp;</p>
            </span></p>
            </td>
        </tr>
    </tbody>
</table>
</div>]]></description>
		</item>
		
			<item>
			<link>http://www.KouHaiPing.com/default.asp?id=127</link>
			<title><![CDATA[高级人民法院和中级人民法院一审管辖标准]]></title>
			<author>khp@vip.sina.com(寇海平)</author>
			<category><![CDATA[【文章摘录】]]></category>
			<pubDate>Fri,04 Apr 2008 19:58:40 +0800</pubDate>
			<guid>http://www.KouHaiPing.com/default.asp?id=127</guid>	
		<description><![CDATA[<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-outline-level: 3" align="center"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">全国各省、自治区、直辖市高级人民法院和中级人民法院管辖第一审民商事案件标准<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%; TEXT-ALIGN: center; mso-pagination: widow-orphan; mso-outline-level: 3" align="center"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">（最高人民法院于<chsdate w:st="on" year="2008" month="3" day="31" islunardate="False" isrocdate="False"><span lang="EN-US">2008</span>年<span lang="EN-US">3</span>月<span lang="EN-US">31</span>日</chsdate>公布，自<chsdate w:st="on" year="2008" month="4" day="1" islunardate="False" isrocdate="False"><chsdate w:st="on" year="2008" month="4" day="1" islunardate="False" isrocdate="False"><span lang="EN-US">4</span>月<span lang="EN-US">1</span>日</chsdate>起</chsdate>执行）<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-outline-level: 3"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">北京市<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-outline-level: 3"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">一、高级人民法院管辖诉讼标的额在<span lang="EN-US">2</span>亿元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">1</span>亿元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-outline-level: 3"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">二、中级人民法院、北京铁路运输中级法院管辖诉讼标的额在<span lang="EN-US">5000</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">2000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">上海市<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">一、高级人民法院管辖诉讼标的额在<span lang="EN-US">2</span>亿元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">1</span>亿元以上且当事人一方住所地不在本辖区的第一审民商事案件或者涉外、涉港澳台的第一审民事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">二、中级人民法院管辖诉讼标的额在<span lang="EN-US">5000</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">2000</span>万元以上且当事人一方住所地不在本辖区的第一审民商事案件或者涉外、涉港澳台的第一审民事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">广东省<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">一、高级人民法院管辖下列第一审民商事案件<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、诉讼标的额在<span lang="EN-US">3</span>亿元以上的案件，以及诉讼标的额在<span lang="EN-US">2</span>亿元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、在全省有重大影响的案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、认为应由本院受理的案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">二、中级人民法院管辖下列第一审民商事案件<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、广州、深圳、佛山、东莞市中级人民法院管辖诉讼标的额在<span lang="EN-US">3</span>亿元以下<span lang="EN-US">5000</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">2</span>亿元以下<span lang="EN-US">4000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、珠海、中山、江门、惠州市中级人民法院管辖诉讼标的额在<span lang="EN-US">3</span>亿元以下<span lang="EN-US">3000</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">2</span>亿元以下<span lang="EN-US">2000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、汕头、潮州、揭阳、汕尾、梅州、河源、韶关、清远、肇庆、云浮、阳江、茂名、湛江市中级人民法院管辖诉讼标的额在<span lang="EN-US">3</span>亿元以下<span lang="EN-US">2000</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">2</span>亿元以下<span lang="EN-US">1000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">江苏省<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">一、高级人民法院管辖诉讼标的额在<span lang="EN-US">2</span>亿元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">1</span>亿元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">二、中级人民法院管辖下列第一审民商事案件<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、南京、苏州、无锡市中级人民法院管辖诉讼标的额在<span lang="EN-US">3000</span>万元以上，以及诉讼标的额在<span lang="EN-US">1000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、扬州、南通、泰州、镇江、常州市中级人民法院管辖诉讼标的额在<span lang="EN-US">800</span>万元以上，以及诉讼标的额在<span lang="EN-US">300</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、连云港、盐城、徐州、淮安市中级人民法院管辖诉讼标的额在<span lang="EN-US">500</span>万元以上，以及诉讼标的额在<span lang="EN-US">200</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">4</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、宿迁市中级人民法院管辖诉讼标的额在<span lang="EN-US">300</span>万元以上，以及诉讼标的额在<span lang="EN-US">200</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">浙江省<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">一、高级人民法院管辖诉讼标的额在<span lang="EN-US">2</span>亿元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">1</span>亿元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">二、中级人民法院管辖下列第一审民商事案件<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、杭州市、宁波市中级人民法院管辖诉讼标的额在<span lang="EN-US">3000</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">1000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、温州市、嘉兴市、绍兴市、台州市、金华市中级人民法院管辖诉讼标的额在<span lang="EN-US">1000</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">500</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件；<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><font size="2"><font face="Times New Roman"><span lang="EN-US" style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</span><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、其他中级人民法院管辖诉讼标的额在<span lang="EN-US">500</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">200</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%"><b style="mso-bidi-font-weight: normal"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">天津市<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">一、高级人民法院管辖诉讼标的额在<span lang="EN-US">1</span>亿元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">5000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">二、中级人民法院管辖诉讼标的额在<span lang="EN-US">800</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">500</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">重庆市<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">一、高级人民法院管辖诉讼标的额在<span lang="EN-US">1</span>亿元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">5000</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">二、第一、第五中级人民法院管辖诉讼标的额在<span lang="EN-US">800</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">300</span>万元以上且当事人一方住所地不在本辖区或者涉外以上、涉港澳台的第一审民商事案件。<span lang="EN-US">
<p>&nbsp;</p>
</span></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 200%; mso-char-indent-count: 2.0"><span style="LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><font size="2"><font face="Times New Roman">三、第二、三、四中级人民法院管辖诉讼标的额在<span lang="EN-US">500</span>万元以上的第一审民商事案件，以及诉讼标的额在<span lang="EN-US">200</span>万元以上且当事人一方住所地不在本辖区或者涉外、涉港澳台的第一审民商事案件。<b style="mso-bidi-font-weight: normal"><span lang="EN-US">
<p>&nbsp;</p>
</span></b></font></font></span></p>]]></description>
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