2015中级会计师中级经济法真题及答案解析

2015中级会计师中级经济法真题及答案解析 学易网校 www.studyez.com 2015年中级会计职称中级经济法真题 一、单项选择题(本类题共30小题，每小题1分，共30分.每小题备选答案中，只有一个符合题意的 多选、错选，不选均正确答案，请将选定的答案，按答题卡要求，用2B铅笔填涂答题卡中相应信息点. 不得分) 1.甲为有限合伙企业的有限合伙人，经全体合伙人一致同意，甲转为普通合伙人，下列关于甲对其作为有限合伙人期间有限合伙企业发生的债务责任的表述中，符合合伙企业法律 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 规定 A.以其认缴的出资额为限承担责任 B.其实缴的出资额为限承担责任 C.承担无限连带责任 D.不承担责任 【参考答案】C 【答案解祈】有限合伙人转变为普通合伙人的，对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任。因此正确答案为选项C.(教材P121) 2.甲公司购进一台价值120万元的机器设备，向保险公司投保。保险 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 约定保险金额为60万元，但未约定保险金的计箄方法，后保险期间发生了保险事故，造成该设备实际损#0万元;甲公司为防止损失的扩大，花费了6万元施救费。根据保险法律制度的规定，当支付给甲公司的保险金的数额是()。 A.46万元 B.60万元 C.80万元 D.86万元 【参考答案】A 【答案解祈】根据规走，诨险金额低于保险价值的，除合同另有约定外，保险人按照保险金额与保险价例赔樓保险金的责任。本题保险金额与保险价值的比例是1:2,保险公司应该承担保险金80x1/2=40万元，甲公司为防止损失的扩大，花费了6万元施救费也由保险人承担，所以保险公司应当支付给甲公司的保险金的数额是40+6=46万元。 3.甲企业向乙银行申请贷款，还款日期为2013年12月30日。丙企业为该债务提供了保证担保，但未约定保证方式和保证期间。后甲企业申请展期，与乙银行就还款期限作了变更，还款期限延至2014年12月30日，但未征得丙企业的书面同意。展期到期，甲企业无力还款，乙银行遂要求丙企业承担保证责任。根据担保法律制度的规定，下列关于丙企业是否承担保证责任的表述中，正确的是()。 A.不承担，因为保证期间已过 B.应承担，因为保证金合同有效 C.应承担，因为丙企业为连带责任保证人 D.不承担，因为丙企业的保证责任因还款期限的变更而消灭 【参考答案】A 【答案解祈】本题考查保证责任与保证期间。根据规定，权+与债务人对主合同履行期限做了变动，未经保证人书面同意的，保证期间为原合同约定或者法律规定的期间。另外，未约定保证期间的，保证期间为6个月。 学易网校 www.studyez.com 4.甲公司300万元货款。后甲公司将部分忧良资产分离出去另成立丙公司，甲、丙公司在分议中约定，该笔债务由甲、丙公司按3:7的比例分担，但甲、丙公司未与乙公司达成债务清偿 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 。债务到期后，乙公司要求甲公司潛偿300万元，遭到拒绝。根据合同法f制度的规定，下列关于该笔债务如何清偿的表述中，正确的是()。 A.乙公司只能向甲公司主张清偿 B.乙公司只能向丙公司主张漼偿 C.应当由甲、丙公司按连带责任方式向乙公司清偿 D.应当由甲、丙公司按分立协议约定的比例向乙公司漼偿 【参考答案】C 【答案解祈】本题考查责任承担间题。根据规定，公司分立前的债务由分立后的公司承担连带责任前与债权人就债务清偿达成的书面协议另有约定的除外。本题中甲与丙知乙，所以该协议不成立。(教材PP83) 5.根据企业所得税法律制度的规定，下列各项中，应计入应纳税所得额计征企业所得税的是()。 A.财政拨款 B.国债利息收入 C.债务重组收入 D.符合条件的居民企业之间的股息收入 【参考答案】C 【答案解析】【解祈JAS于不征税收入，致材P393,邱选项居于免税收入 6.根据增值税法律制度的规定，纳税人提供的下列应税服务，适用增值税零税率的是()。 A.国际运输服务 B.国际货物运输代理服务 C.存储地点在境外的仓储服务 D.标的物在境外使用的有形动产租赁服务 【参考答案】A。 【答案解析】选项BCD均属于免税收入。 7.某服菠厂为增值税年2月，销售服裝开具增值税专用发票，取得含税销售额200万元，开具含税销售额120万元;将外购的布料用于集体福利，该布料购进价20万无_#減税销售价为30万元?根据增值税法律制度的规定，该服装厂当月增值税纟_税@为^万元。 A.46.5 B.49.9 C.51.6 D.54.4 【参考答案】A 【解析】销项税额=(200+120)/(1+17)X17%=46.5万元。 8.某家电销售企业为增值税一般纳税人，2015年6月销售H空调80台，每台含税价款2925元，采取以旧换新方式销售同型号空调2台，每台旧空调作价取款项2340元。根据增值税法律制度的规定，该企业当月上述业务增值税销项税额为()元。 A.40800 B.42500 C.47736 学易网校 www.studyez.com D.49726 【参考答案】B。 9.根据增值税法律制度的规定，下列关于小规模纳税人销售自己使用过的固定资产计征增值税适用征收率的表述中，正确的是()。 A.减按2%征收率征收 B.按3%的征收率征收 C.按4%的征收率减率征收 D.按6%的征收率减半征收 【参考答案】A 【答案解祈】小规模纳税人销售自己使用过的固定资产，减按2%征收增值税。 10.某广告公司为增值税一般纳税人。2015年4月，取得广告设计不含税价款530万元，奖励费;支付设备租赁费，取得的增值税专用发票注明税额17万元。根据增值税法律制度的规定，该广告公司当月上述业务应激纳增值税()万元。 A.14.8 B.15.12 C.15.1 D.13.3 【参考答案】C。 【答案解析】应纳增值税=当期销项税额_当期进项税额=【530+5.3/(146%)】X6%_17=15.1(万元)。奖励费尾于向购买方收取的价外费用，应并入销售额缴纳增值税(P335)。营改增应纳增值税的计箄在教材P364. 11.2015年5月6日，甲公司于乙公司签订合同，以预收款方式销售产品200件，税单价0.1万元，并于5月10日取得了全部产品销售额20万元。2015年5月20日，甲公司发出产品i20件，6月25日发出产品80件。根据企业所得税法律制度的规定，下列关于甲日期及金额的表述中，正确的是()。 A.2015年5月6日应确认销售收入20万元 B.2015年5月10日应确认销售收入20万元 C.2015年5月20日应确认销售收入12万元 D.2015年6月25日应确认销售收入20万元 【参考答案】C. 【答案解析】销售商品采取预收款方式的，在发出商品时确认收入. 12.甲公司为乙公司的股东，投资成本为200万元，占乙公司股权比例10%。乙公司累计未分配利润和累计盈余公积为1800万元，甲公司转让该项股权公允价格为500万元。根据企业所得税法律制度的规定，甲公司应确认股权转让所得为()万元。 A.120 B.180 C.200 D.300 【参考答案】D。 【答案解析】转让股权收入扣除为取得该股权所发生的成本后，为股权转让所得。企业在计算股权转让所得时，不得扣除被投资企业未分配利润等股东留存收益中按该项股权可能分配的金额，因此股权转让所得=500-200=300。 学易网校 www.studyez.com 13.2014年3月，甲科研所与乙企业签订一份设备改造的技术服务合同，约定自2014年7月1日至12月1日，甲科研所负责对乙企业的自动生产线进行技术改造。合同签订后，乙企业为履行合同做了相关准备工作。5月，甲科研所 通知 关于发布提成方案的通知关于xx通知关于成立公司筹建组的通知关于红头文件的使用公开通知关于计发全勤奖的通知 乙企业，因负责该项目的技术人员辞职，不能履行合同，根据合同法律制度的规定，下列关于乙企业权利的表述中，正确的是()。 A.乙企业有权解除合同，并要求甲科研所赔偿损失 B.乙企业有权主张合同无效并要求甲科研所承担缔约过失责任 C.乙企业有权撤销合同，并要求甲科研所承担缔约过失责任 D.乙企业至他日方有权要求甲科研所承担违约责任 【参考答案】A。 【答案解析】【解祈】本题考梭合同的生效与解除及缔约过失责任合同，根据《合同法》第44条“依法成立的合同，自成立时生效。法律、行政法规规定应当办理批准《合同法》第94条“有下列情形之一的，当事人可以解除合同:(一)因不可抗力致使不能实现合同目的;(二)在履行期限届满之前，当事人一方明确表示或者以自己的行为表明不履行主要债务;(三)当事人一方迟延履行主要债务，经催告后在合理期限内仿未履行;(四)当事人一方迟延履行债务或者有其他违约行为致使不能实现合同目的;(五)法律规定的其他愔形。”第107条“当事人一方不履行合同义务或者履行合同义务不符合约定的，应当承担继续履行、采取补救措施或者略偿损失等违约责&本题中，甲乙合同已于3月份生效，乙于5月通知不能履行合同，当事人可以解除合同，并构成违约。 14.某超市2013年实发工资总额为1000万元，发生职工教育经费支出29万元，2014年实发工资总额1200万元，发生职工教育经费支出28万元，根据企业所得税法律制度规定，该超市在计算2014年应纳税所得额时，准予扣除的职工教育经费支出为()万元。 A.25 B.28 C.30 D.32 【参考答案】C 【答案解析】2013年准予扣除的职工教育经费限额=1000X2.5%=25(万元)，2013年只能扣除25万元，4万元结转到以后年度扣除，2014年准予扣除的职工教育经费限额=1200x2.5%=30万元。 15.某制造企业20l4f$胃销售收入3000万元，出租设备租金收入200万元，发生与生产经营有关的业务f根据企业所得税法律制度的规定，该企业在计箄当年应纳税所得额时，待费为()万元。 A.10.8 B.15 C.16 D.18 【参考答案】A。 16.下列关于固定资产确定计税基础的表述中，不符合企业所得税法律制度规定的是()。 A.自行建造的固定资产，以竣工结箄前发生的支出为计g基k B.盘盈的固定资产，以同类固定资产的重置完全价值为计税基础 C.通过捐赠取得的固定资产，以该资产的原账面价值为计税基础 D.通过投资取得的固定资产^以该资产的公允价值和支付的相关税费为计税基础 【参考答案】C 学易网校 www.studyez.com 【解析】自行建造的固定资产，以竣工结箄前发生的支出为计税基础;盘盈的固定资产，以同类ji陡:资>产的重置完全价值为计税基础;通过捐赠、投资、非货币性资产交换、债务重组等方式取得的固定资产，以该资产的公允价值和支付的相关税费为计税基础。 17.根据专利法律制度的规定，下列各项中，不授予专利权的是() A.药品的生产方法 B.对产品的构造提出的适于实用的新的技术方案 C.对平面印刷品的图案作出的主要起标识作用的设计 D.对产品的形状作出的富有美感并适于工业应用的新设计 【参考答案】C。 18.甲公司2014年取得一项产品研发专利，乙丙丁戊四公司许可实施其专利，根据专利法律制度的规定，下列行为属于侵犯甲公司专利权的是()。 A.乙公司购买了该专利产品，经研究产品的原理后批量仿造该产品进行销售 B.丙公司在甲公司申请专利钱已经制造了相同的产品，并且在原有范围内继续制造 C.丁公司为科学实验而使用该专利产品 D.戊公司取得强制许可后制造该专利产品 【参考答案】A 【答案解祈】在先使用、为科研和实验的使用、强制许可均不尾于侵犯专利的行为。 19.根据政府采购法律制度的规定，采用招标方式进行政府采购的，自招标文件开始发出之日起至投榇乂提交投标文件截止之日止，不得少于一定期问，该期间为()。 A.20日 B.15日 C.10日 D.7日 【参考答案】A。 【答案解祈】根据规定，采用招标方式进行政府采购的，自招标文件开始发出之日起至投标人提交投标文件截止之日止，不得少予20天。 20.在当事人没有约定的情况下，下列行为可由他人代理完成的是() A.订立遗嘱 B.登记结婚 C.租赁房屋 D.收养子女 【参考答案】C 21.根据仲裁法律制度的规定，当事人提出证据证明应依法撤销情形的，可以在收到决书之日起，向仲裁委员会所在地的中级人民法院申请敵销裁决，该期间为() A.10日 B.15日 C.6个月 D.2年 22.根据民事诉讼法律制度的规定，下列当事人申请再审的情形中，人民法院可以受理的是()。 A.再审申请被驳回后再决提出申请的 B.对再审判块提出I 学易网校 www.studyez.com C.提出申请的 D.在调解书发生法律效力后6个月内提出申请的 【参考答案】D 【答案解祈】本题考梭再审程序。当事人申请再审，有下列情形之一的，人民法院不予受理:(1)再审申请被驳回后再次提出申请的;(2)对再审判决、裁定提出申请的;(3)在人民检察院对当事人的申请作出不予提出再审检察建议或者抗诉决定后又提出申请的。 23.下列关于适用简易程序审理民事案件具体方式的表述中，不符合民事诉讼法律制度规定的是()。 A.双方当事人可以就开庭方式向人民法院提出申请 B.人民法院可以电话传唤双方当事人 C.审理案例时由审判员独任审判 D.已经按照普通程序审理的案件在开庭后可以转为建议程序审理 【参考答案】D。 【答案解析】本题考核简易程序。已经按照普通程序审理的案件，在开庭后不得转为简易程序审理。 24.下列关于有限责任公司股东出资方式的表述中，符合公司法律制度规定的是()。 A.以商誉作价出资 B.以劳务作价出资 C.以特许经营权作价出资 D.以土地使用权作价出资 【参考答案】D 【答案解祈】本题考查有限责任公司的出资。股东可以用货币出资，也可以用实物、知识产权、土地使用权用弁可以依法转让的非货币财产作价出资;但是，法律、行政法规规定不得作为出资的财产除外。 25.根据公司法律制度的规定，有限责任公司的成立日期为()。 A.公司登记机关受理设立申请之日 B.公司企业法人营业执照签发之日 C.公司企业法人营业执照领耳 D.公司股东缴足出资之日 【参考答案】B. 26.下列关于一人有限责任公司的表述中，不符合公司法律制度规定的是(). A.股东只能是一个自然人 B.—个自然人只能人有限责任公司 C.财务亏阿基报告应当经亏阿基事务所审计 D.股东不能证明公司财产独立于自己财产的’应当对公司偾务承担连带责任 【参考答案】A 27.甲有限责任公司董张某拟自营与所任职公司同类的业务。根据公司法律制度的规定，张某自营该类业务须满足的条件为()。 A.经股东会同意 B.经董事会同意 C.经监事会同意 D.经总经理同意 【参考答案】A。 学易网校 www.studyez.com 【答案解祈】董监高不得有的行为之一:未经股东会或者股东大会同意，利用职务便利为自己或者他人谋取属于公司的商业机会，自营或者为他人经营与所任职公司同类的业务。因此正确答案为A. 28.根据公司法律制度的规定，下列关于发起人转让其持有的本公司股份限制的表述中，正确的是() A.自公司成立之日起1年内不得转让 B.自公司成立之日起2年内不得转让 C.自公司成立之日起3年内不得转让 D.自公司成立之日起5年内不得转让 【参考答案】A。 30.根据合伙企业法律制度的规定，有限合伙人退伙后，以特定的财产对基于其退伙前的原因发生的有限合伙企业的债务承担责任。该特定财产是()。 A.该合伙人退伙时从有限合伙企业中取回的财产 B.该合伙人入伙时认缴的出资 C.该合伙人入伙时缴纳的出资 D.该合伙人的全部财产 【参考答案】A。 【答案解祈】本题考查有限合伙人的退伙。《合伙企业法》规定，有限基于其退伙前的原因发生的有限合伙企业债务，以其退伙时从有限合伙企业中取回的财产承担责任。 、多项选择题 1、根据证律制度的规定，下列尾于证券公开发行情形的有() A.向不特定对象发行证券的 B.向累计不超过200人的不特定对象发行证券的 C.向累计不超过200人的特定对象发行证券的 D.采取电视广告方式发行证券的 【参考答案】ABD。 【答案解祈】本题考梭证券的公开发行。有下列情形之一的，为公开发行:(1)向不特定对象发行证券的;(2)向特定对象发行证f累计超过200人的;(3)法律、行政法规规定的其他发行行为。非公开发行证券，不得釆用;公开劝诱和变相公开方式。 2.根据《公司债券发行与交易管理办法》的规定，合格投资险识别和承担能力，能够自行承担公司偾券的投资风险，并符合一定该资质条件的有()。 A.净资产达到1100万元的合伙企业 B.名下金融资产达到280万元的自然人 C.社会保障基金 D.企业年金 【参考答案】ACD。 【答案解析】本题考核公司债券的发行，合格投资者，应当具备相应的风险识别和承担能力，知悉并自行承担公司债券的投资风险，并符合下列资质条件:(1)经有关金融监管部?批准设立的金融机构，包括证券公司、基金管理公司及其子公司、期货公司、商业银行、保f信托公司等，以及经中国证券投资基金业协会登记的私募基金管理人;投资者发行的理财产品，包括但不限于证券公司资产管理产品、基金及蘗期货公司资产管理产品、银行理财产品、保险产品、信托产品以及经基协#备案私募基金;(3)净资产不低于人民币一千万元的企事业单位法人、合伙企业;合格境外机构投资者(0FII)、人民币合格 学易网校 www.studyez.com 境外机构投资者(即FII);(5)社会保障基金、企业年金等养老基金，慈善基金等社会公益基金;(6)名下金融资产不低于人民币三百万的个人投资者 3.根据保险法律制度的规定，下列属于保险人可以单方解除合同的情形有() A.投保人故意隐瞒与保险标的有关的重要寨实，未履行如实告知义务 B.投保人谎称发生保险事故的 C.投保人在保险标的的危险程度显著增加时未按照合定g时通知保险人的 D.投保人对保险事故的发生有重大过失的 【参考答案】ABC 【解析】本题考梭保险合同的解除。选项A:投保人故意或者因重大过失未履行前款规定的如实告知义务，足以影响保险人決牵是否同意承保或者提高保险费率的，保险人有权解除合同。选项B:未发生保险事故，受益人谎称发生了保险事故，向保险人提出略偿或者给付保险金请求的，保险人有枚解除合同，并不退还保险费。选项C:在合同有效期内，保险标的的危险程度显著未按照合同约定及时通知保险人，保险人可以解除合同。选项D不是保险合同的法定事由。 4.根据物嫌律制度的规定，债务人有杈处分的下列权利申，.可以抵押的有() A.应收账款 B.以招标方式取得的荒地的土地承包经营权 C.依法可以转让的股权 D.建设用地使用 【参考答案】BD。 5.根据物权法律制度的规定，以下列权利出质的，质权自交付权利凭证时设立的有() A.基金份额 B.注册商标专用权 C.仓单 D.存款单 【参考答案】CD。 6.根据增值税法律制度的规定，下列关于出口退(免)税政策的表述中，正确的有()。 A.生产企业出口自产货物适用免抵退税办法 B.适用增值税免税政策的出口货物，其进项税额不得抵扣和退税 C.出口企业应将不同税率的货物分开核筲和申报，凡划分不凊的， D.在征、退税率不一致的情况下，需要计箄免抵退税不免征和抵扣I税额，并将其从当期进项税额中转出 【参考答案】ABD 【答案解祈】选项C的正确表述是出口企业应将不同税率的货物分开核筲和申报，凡划分不清的，一律从低适用退税率计箄退免税。 7.根据增值税法律制度的规定，一般纳税人提供下列应税服务，可以选择使用计税方法计税的有()。 A.仓储服务 B.港口码头服务 C.融资租赁服务 D.公共交通运输服务 【参考答案】AD 【答案解祈】营改增中规定了仓储和公共交通运输服务可以选择按简易办法征收。 学易网校 www.studyez.com 8.下列行为中，应受到反垄断法律制度规制的有( A.甲市政府发文要求本市各单位以政府采购方式购丨生产的小轿车，否则不予安排财政资金 B.乙市质重技术监督检疫局对外地某商品进入本市专?设置了检验 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 ，本市经销 C.丙市的某轴承生产企业与其所有经销商签订合同，限定经销商对外销售轴承的最低价格 D.丁市某行业协会组织进口原材料的价格，以避免恶性竟争 【参考答案】ABC。 【答案解祈】本题考核垄断协议。 9.根据财政处罚法律制度的规定，下列各项中，尾于财政执法主体的财政执法权限的有()。 A.依程序暂停财政拨款 B.公告财政违法主体的财政违法行为 C.对财政违法主体采取强制执行措施 D.依法定程序査询被检査单位的银行存款 【参考答案】ABD 【答案解祈】本题考核财政执法权限。财政执法主体没有权限对财政违法主体采取强制执行措施。 10.下列关于仲裁协议效力的表述中，符合仲裁法律制度规定的有() A.仲裁协议具有独立性，合同的变更、解除，不影响协议效力 B.仲裁协议具有排除诉讼管辖权的效力 C.当事人对仲裁协议的效力有异议的，只能请求人民法院裁定 D.仲裁协议对仲裁事项没有约定且达不成补充协议的，仲裁协议无效 【参考答案】ABD 【答案解祈】本题考中费协议。当蚩人对仲裁协议的效力有异议的，可以请求仲裁委员会作出决定或者请求人民法院作出裁定。一方请求仲裁委员会作出决定，另一方请求人民法院作出裁定的，由人民法院法院裁定。因此选项C表述不对。 11.根据公司法律制度的规定，有限责任公司董事、高级管理人员执行公司职务时因违法给公司造成损失的，在一定情形下，股东可以为了公司利益，以自己的名义直接向人民法院提起诉讼。下列各项中，尾于该情形的有()。 A.股东书面请求公司董事会向人民法院提起诉讼遭到拒绝 B.股东书面请求公司董事会向人民法院提起诉讼，董事会自收到请求之日起30日内未提起诉 C.东书面请求公司监事会向人民法院提起诉讼遭到拒绝 D.股东书面请求公司监事会向人民法院提起诉讼，监事会自收到请求之日起30日内未提起诉 讼 【参考答案】CD 【答案解祈】本题考梭股东代表诉讼。董事、高级管理执公司职务时因违法给公司造成损失的，有限责任公司的股东可以书面请求监事会或者不设监事会的有限责任公司的监事向人民法院提起诉讼。监事会、不设监事会的有限责任公司的监事，收到股东书面请求后拒绝提起诉讼，或者自收到请求之日起三十日内未提起诉讼，或者情况紧急、不立即提起诉讼将会使公司利益受到难以弥补的损害的，股东有权为了公司的利益以自己的名义直接向人民法院提起诉讼。 12.根据公司法律制度的规定，上市公司的优先股股东有权出席股东大会会议关事项与普通股股东分类表决。该相关事项有()。 A.修改公司章程中与优先股相关的内容 B.—次减少公司注册资本达5% 学易网校 www.studyez.com C.変更公司形式 D.发行忧先股 【参考答案】ACD 【答案解祈】先股股东有权出席股东大会会议，就以下事项与普通股股东分类表决，其有一表决权，但公司持有的本公司优先股没有表决权:(1)修改公司章_与优先股相关的内容;(2)—次或累计减少公司注册资本超过百分之十;(3)公司合并、分立、解散或变更公司形式;4)发行优先股;(5)公司章程规定的其他情形。 13.根据公司法律制度的规定，持有有限责任公司全部股东表决权10如A上的股东，在发生某些法定事由时，可以提起解散公司的诉讼，人民法院应予受理。下列各项中，属于该法定事由的有()。 A.公司持续2年以上无法召开股东会，公司经营管理发生严重困难的 B.股东表决时无法达到法定比例的，持续2年以上不能作出有效股东会决议，公司经营管理发生 C.公司严重侵害股东知愔权，股东会无法解决的 D.公司严重侵害股东利润分配请求权，股东利益遭受重大损失的 【参考答案】AB。 【解析】本题考查公司的解散。股东以知情权、利润分配请求权等权益受到损害，或者公司亏损、财产不足以偿还全部债务，以及公14、根据合伙企业法律制度的规定，下列关于特殊的普通合伙企业中的某个合伙人在执业活动中因故造成合伙企业债务时合伙人承担责任的表述中，正确的有()。 A.该合伙人承担无限责任 B.其他合伙人承担无限连带责任 C.其他合伙人不承担责任 D.其他合伙人以其在合伙企业中的财产份额为限承担责任 【参考答案】AD 【答案解祈】本题考核特殊普通业的责任承担。一个合伙人或者数个合伙人在执业活动中故意或者重大过失造成合伙企责务的，应当承担无限责任或者无限连带责任，其他合伙人以其在合伙企业中的财产份额为限承担责任。 15.甲是A有限责任公司(下称A公司)的董事，同时又是的董事。A公司因生产经营需要向B银行申请贷款30万元。下列关于b银行能否向a公司发放表述中，符合商业银行法律制度规定的有()。 A.不得向A公司发放信用贷款 B.可以向A公司发放信用贷款，但发放信用贷款的条件不得优于其他借款人同类贷款的条件 C.可以向A公司发放担保贷款，但发放担保贷不得优于其他借款人同类贷款的条件 D.可以向A公司发放担保贷款，发放担保贷款的条件可以优于其他借款人同类贷款的条件 【参考答案】AC。 【答案解祈】本题考梭商业银行贷款业务规则。商业银行不得向关系人发放信向关系人发砍担保贷款的条件不得优于其他借款人同类贷款的条件。关系人是指:的董事、监事、管理人员、信贷业务人员及其近亲尾;(2)前项所列人员授管理职务的公司、企业和其他经济组织。 三、判断题 1.承揽合同的定作人可以随时解除合同，造成承揽人损失的，应当赔偿损失。() 【参考答案】对 【答案解祈】本题考梭承揽合同。题目表述正确。 2.委托合同中，委托人可以特别委托人处理一项或者数项事务，也可以概括委托人受托人处理一切事务。() 学易网校 www.studyez.com 【参考答案】对 3.纳税人一经砍弃免税权，其生产销售的全部增值税赁物或劳务均应按照适用税率征税，不得选择某一免税项目砍弃免税权，也不得根据不的销售对象选择部分货物或劳务砍弃免税权。(〉 【参考答案】对 【答案解祈】纳税人一经放弃免税权，其生产销售的全部增值税应税货物或劳务均应按照适用税率征税，不得选择某一免税项税权，也不得根据不同的销售对象选择部分货物或劳务砍弃免税权》。 4.非居民立机构、场所的，仅就其所设机构、场所取得的来源于中国境内的所得企业所得税.() 【参考答案】错 5.未经履行出资人职责的机构同意，国有资本控股公司的董事长不得兼任经理。 【参考答案】错 6.两个以上的自然人、法人或者其他组织可以组成^1加政府采购。() 【参考答案】对 7.原告向两个以上有管辖权的人民法院起诉的，其中一个人民法他有管辖权的人民法院已先立案的，应当裁定将案件移送给先立案的人民法院() 【参考答案】对 8.上市公的相同条款优先股，每股发行的条件、价格和票面股息率应当相同。 【参考答案】对 9.新入伙的有限合伙人对入伙前有限合伙企业的债务，以其实缴的出资额为限承担责任。 【参考答案】错 10.因第三者对保险标的损害而造成的保险事故发生险人未略偿保险金之前，即使被保险人砍弃对第三者请求略偿的权利，保险人仍应承担略偿保险金的责任。() 【参考答案】错 四、简答题 1.甲、乙、丙、丁、戊于2010年共同出资设立了22%、30%、20%、20%、8%.2014年A公司发生有关事项如下: (1)3月，甲向银行申请贷款时请求A公司为其提供担保。为此甲提议召开临时股东会，董事会按期召集了股东会，会议就A公司为甲提供担保事项进行表决时，甲、乙、戊赞成，丙、丁反对，股东会作出了为甲提供担保的决议。 (2)6月，因A公司实力增强，乙提议将公司变更为股份有限公司。为此董事会按期召开了股东会，会议就变更公司形式事项表决时，乙、丙、丁赞成，甲、戊反对，股东会作出了变更公司形式的决议。 根据公司法律制度的规定，回答下列问题: (1)甲是否有权提议召开临时股东会,简要说明理由。 (2)股东会作出的为甲提供担保的决议是否合法,简要说明理由。 (3)股东会作出的变更公司形式的决议是否合法,简要说明理由。 【参考答案】 (1)甲有权提议召开临时股东会。根据规定，代表十分之一以上表决权的股东，三分之一以上的董事，监事会或者不^的公司的监事提议召开临时会议的，应当召开临时会议。甲出资比例占22%，而公的情况下股东是按照出资比例行使表决权。所以甲代表的表决权达到十分玫召开临时股东会。 (2)决议不合法，根据跟的，公司为公司股东或者实际掌控人提供担保，必须经股东会或股东大会决议，接受担保的股东或者受实际控制人支配的股东，不得参加上述规定事项的表决，该项表决由出席会议的其他股东所持表决权的过半数通过，题目中接受担保的股东甲没有回避表决，不符合规定。 学易网校 www.studyez.com (3)决议合法，根据规定，股东会会议作出修改公司章程、增加或者减少注册资本的决议，以及公解散或者变更公司形式的决议，必须经代表三分之二以上表决权的股东通过，题目中，乙丙丁赞成，三人代表的表决权为70%，决议通过。 2.2014年10月20日，甲向乙购买一批原材料，价款为30万元。因乙欠丙30万元，故甲与乙约定由乙签发一张甲为付款人、丙为收款人的商业汇票，乙于当日依约签发汇票并交付给丙，该汇票上未记载付款日期。 2014年11月15日，丙向甲提示付款时，甲以乙交货不符合合同约定且汇票上未记载付款日期为由拒绝付款。 要求: 根据票据法律制度的规定，回答下列间题: (1)甲以乙交货不符合合同约定为由拒绝付款的理由是否成立,简要说明理由 (2)甲以汇票上未记载付款日期为由拒绝付款的理由是否成立,简要说明理由 【参考答案】理由不成立。根据规定，票据债务人可以对约定义务的与自己有直接债权债务关系的持票人，进行抗辩。题目中，持票人丙与甲之间并没有直接偾权债务关系，所以甲不能以乙交货不符合约定为由拒绝付款。 (2)不成立。汇票上未记载付款日期的，为见票即付。所以甲不能以汇票上未记载付款日期为由拒绝付款。 3.2005年3月，甲公司与乙公司签订租赁合同约定，甲公司将面积为500平方米的办公用房出租给乙公司;租期25年;租金每月1万元，以每年官方公布的通货膨胀率为标准逐年调整;乙公司应一次性支付两年的租金。合同签订后，乙公司依约支付租金，甲公司依约交付了该房屋。2010年6月，乙公司为改善经甲公司同意，在该房屋内改建一间休息室，并安装了整体橱柜等设施。甲公司得知后要司拆除该休息室及设施，乙公司拒绝。其后该地区房屋价格飙升，租金大涨，乙公司拒绝。甲公司遂欲出售该房屋，并通知了乙公司，乙么示司于2012年9月将该房屋出售给丙公司，并办理了所有权变更登记手续。 4求: 根据合同法律制度的规定，回答下列间题: (1)租赁合同约定的25年租期效力如何,简要说明理由。 (2)甲公司是否有权要求乙公司拆除休息室及设施,简要说明理由。 (3)甲公司将房屋出售给丙公司后，租赁合同是否继续有效,简要说明理由。 【参考答案】 (1)租赁合同约定25年租期，只有20年的部分有效，剩余5年无效。根据规定，租赁期限不得超过二十年。超过二十无效。 (2)甲公司有权要求乙公司拆除休息室及设施，根据规定，承租任经出租人同意，可以对租赁物进行改善或者增设他物，承租人未经出租人同意，对租赁物进行改善或者增设他物的，出租人可以要求承租人恢复或者赔偿损失。 (3)租赁合同继续有效，根据规定，租赁物在租赁期间发生所有权变动的，不影响租赁合同的效力。 五、综合题(本类题共1题，共12分) 居民企业甲公司主要从事日化产品的生产和销售，2014年有关涉税事项如下: (1)为了推广新型洗涤剤，公司推出了“买一赠一”的促销活动，凡购买一件售价40元(不含税)新型洗涤剤的，附赠一瓶原价10元(不含税)的洗洁精。公司按照每件40元确认了新型洗涤剤的销售收入，按照每瓶10元确认了洗洁精的销售收入。 学易网校 www.studyez.com (2)发生尚未形成无形资产的新产品研究开发费用42万元。其中，列支检测仪器的折旧费2万元，该检测仪器既用于研发活动，又用于日常生产的常规性检测。 (3)4月购进一台机器设备并投入使用，取得的增值税专用发票注明金额600万元。税额102万元(已抵扣)公司按照5年直线法计提了折旧。该设备不符合加速折旧的条件，计算折旧的年限为10年，不考虑净残值。 (4)以一项土地使用权对外投资，该土地使用权的账面原值为5000万元，评估的公允价值为8000万元，评估增值3000万元计入当期收益。 (5)向环保部?支付罚款5万元，支付诉讼费1万元。 (3)向关联企业支付管理费10万元。 根据上述资料及企业所得税法律制度的规定，回答下列问题: (1)甲公司对新型洗涤剤和洗洁精的销售收入的确认是否正确,说明理由。 (2)甲公司在计算应纳税所得额时，研究开发费用允许加计扣除的金额是多少, (3)甲公司在计算应纳税所得额时，购进的机器设备折旧费需要纳税调整的金额是多少, (4)甲公司以土地使用权对外投资的评估增值收益，应如何进行企业所得税务处理, 5)甲公司支付的罚款和诉讼费，在计算应纳税所得额时是否准予扣除, (6)甲公司向关联企业支付的管理费，在计算应纳税所得额时是否准予扣除,说明理由 【参考答案】 (1)不正确。 对于企业买一赠一等方式组合销售商品的，其赠品不尾于捐赠，应按各项商品的价格比例来分滩确 允价格计筲。洗涤剤每件应确认收入=40X40+(40+10)=32(元);每瓶洗洁精应认各项收入，其商品价应# 确认40x10\(40+10)=8(元) (2)可以加计扣除的金额=(42-2)X50%=20万元。 (3)固定资产按照直线法计算的折旧，准予扣除。企业应当自固定资产投入使用月份的次月起计算折旧。飞机、火车、轮船、机器、机械和其他生产设备提取折旧最低年限为10年，则当年允许抵扣折旧费=600/(10x12)x8=40万元。企业自己取得折旧=600/5x(8/12)=80万元。需要缴纳调整的金额=80-40=40万元。 (4)以土地使用权对外投资。发生了资产评估增值，土地账面价值5000万元，公允价值8000万元，应对其增值部分3000万元缴纳企业所得税。 (6)不得扣除。企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费，以及非银行企业内营业机构之间支付的利息，均不得在税前扣除。 学易网校 www.studyez.com (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen 学易网校 www.studyez.com party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations 学易网校 www.studyez.com repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth 学易网校 www.studyez.com Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political 学易网校 www.studyez.com Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision 学易网校 www.studyez.com of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and 学易网校 www.studyez.com to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on 学易网校 www.studyez.com a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a 学易网校 www.studyez.com total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > 学易网校 www.studyez.com real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years 学易网校 www.studyez.com implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, 学易网校 www.studyez.com exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should 学易网校 www.studyez.com be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective 学易网校 www.studyez.com convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts 学易网校 www.studyez.com of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application 学易网校 www.studyez.com of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation 学易网校 www.studyez.com made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give 学易网校 www.studyez.com expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental 学易网校 www.studyez.com organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post 学易网校 www.studyez.com processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in 学易网校 www.studyez.com the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in 学易网校 www.studyez.com the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management 学易网校 www.studyez.com of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, 学易网校 www.studyez.com around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one 学易网校 www.studyez.com size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are 学易网校 www.studyez.com relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < 学易网校 www.studyez.com new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform 学易网校 www.studyez.com comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation 学易网校 www.studyez.com of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 学易网校 www.studyez.com about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily 学易网校 www.studyez.com blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres 学易网校 www.studyez.com should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection 学易网校 www.studyez.com with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace 学易网校 www.studyez.com with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of 学易网校 www.studyez.com the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline 学易网校 www.studyez.com must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be 学易网校 www.studyez.com held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations.