<?xml version="1.0" encoding="gb2312"?><rss version="2.0"><channel><title><![CDATA[马越平律师]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net]]></link><description><![CDATA[河北省律师协会副会长，河北省直律师协会会长，河北冀华律师事务主任，河北大学等多家大学兼职教授。]]></description><language>zh_cn</language><managingEditor/><webMaster/><pubDate>Mon, 08 Sep 2008 20:16:09 CST</pubDate><lastBuildDate>Mon, 08 Sep 2008 20:16:09 CST</lastBuildDate><generator>http://blogteam.blog.inhe.net</generator><image><url>http://reg.blog.inhe.net/account/web/img/logo.gif</url><title>银河博客</title><link>http://blogteam.blog.inhe.net</link></image><item><title><![CDATA[电影《色戒》涉嫌犯罪？]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net/viewdiary.63073.html]]></link><description><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 28pt; mso-char-indent-count: 2.57; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">近读刘建平博士的大作《电影</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">&lt;</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">色戒</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">&gt;</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">批判》，对他的许多观点颇有同感。刘博士从历史、法律、艺术、政治等多个角度对影片《色戒》进行了详尽的批判，其中认为，电影《色戒》创制人员分别涉嫌</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">聚众淫乱罪；组织播放淫秽音像制品罪；组织淫秽表演罪以及制作、复制、出版、贩卖、传播淫秽物品牟利罪等四个罪名。笔者虽然赞赏刘博士渊博的法律知识，但不敢完全苟同其观点，认为《色戒》创制人员只可能涉嫌制作、复制、出版、贩卖、传播淫秽物品牟利罪，其余罪名难以成立。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 28pt; mso-char-indent-count: 2.57; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">首先，刘博士认为影片《色戒》创制人员构成聚众淫乱罪，笔者认为理据不足。《中华人民共和国刑法》第三百零一条规定：“聚众进行淫乱活动的，对首要分子或者多次参加的，处</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial">5</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">年以下有期徒刑、拘役或者管制。”聚众淫乱罪的本质是一种流氓性质的犯罪，以寻求下流无耻的精神刺激和感官刺激为目的，参加淫乱的人应为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial">3</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">人或</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial">3</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">人以上。影片《色戒》中，男女演员不堪入目的色情动作，其本质并不是寻求下流无耻的精神刺激和感官刺激，而是根据剧本和导演的需要而进行的“表演”，所以笔者认为影片《色戒》中，在导演的策划、组织和指挥下，现场观看男女演员的“性行为”并将其拍摄成影片，并不构成聚众淫乱罪。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 28pt; mso-char-indent-count: 2.57; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">其次，刘博士认为影片《色戒》创制人员构成组织播放淫秽音像制品罪，笔者认为理据不足。</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">《中华人民共和国刑法》第三百六十四条规定：“组织播放淫秽的电影、录像等音像制品的，处三年以下有期徒刑、拘役或者管制，并处罚金；情节严重的，处三年以上十年以下有期徒刑，并处罚金。制作、复制淫秽的电影、录像等音像制品组织播放的，依照第二款的规定从重处罚。”</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">组织播放淫秽音像制品罪</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">主观上并不要求行为人具有牟利目的，如果出于牟利的目的组织播放淫秽音像制品，又构成了传播淫秽物品牟利罪，由于二行为之间具有目的行为和手段行为的牵连关系，构成牵连犯，根据最高人民法院《关于审理非法出版物刑事案件具体应用法律若干问题的解释》的规定，不再单独构成组织播放淫秽音像制品罪，应以传播淫秽物品牟利罪论处。影片《色戒》作为商业大片，盈利是其首要目的，在追求盈利这个终极目标的过程中，《色戒》创制人员发行具有淫秽性质的音像制品，同时构成</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">组织播放淫秽音像制品罪和传播淫秽物品牟利罪，按照前述最高人民法院的司法解释，应该直接以</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">传播淫秽物品牟利罪论处。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 28pt; mso-char-indent-count: 2.57; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">再次，刘博士认为影片《色戒》创制人员构成组织淫秽表演罪，笔者亦认为理据不足。《中华人民共和国刑法》第三百六十五条规定：“组织进行淫秽表演的，处三年以下有期徒刑、拘役或者管制，并处罚金；情节严重的，处三年以上十年以下有期徒刑，并处罚金。”组织淫秽表演罪主观方面表现为通过色情淫荡的表演，挑动观看者的性欲，在客观方面具有表演的公开性和观众的现场性两个特征。影片《色戒》中，在导演的指挥下，男女演员在封闭的摄影棚中进行下不堪入目的情色表演，其本质目的并不在于刺激现场人员的性欲，而是电影创作的需要，且现场人员均为进行影片《色戒》拍摄工作所必要的创制人员，其“观看”的目的，也不是为了满足性欲要求，而是工作的需要。所以，影片《色戒》创制人员的上述行为，并不符合组织淫秽表演罪的构成要件，笔者认为其不构成组织淫秽表演罪。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 28pt; mso-char-indent-count: 2.57; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">最后，刘博士认为影片《色戒》创制人员涉嫌构成</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">制作、复制、出版、贩卖、传播淫秽物品牟利罪，笔者表示赞同</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。《中华人民共和国刑法》第三百六十三条规定：“以牟利为目的，制作、复制、出版、贩卖、传播淫秽物品的，处三年以下有期徒刑、拘役或者管制，并处罚金；情节严重的，处三年以上十年以下有期徒刑，并处罚金；情节特别严重的，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。”电影《色戒》的制作公司在制作和发行影片的时候，显然已经认识到影片存在大量色情内容，这一点在大陆公映的《色戒》并非完整版本以及影片推广策略上采用“情色”为卖点可以得到印证。虽然我国明文规定包含有色情内容的具有艺术价值的文学、艺术作品不视为淫秽物品，但是根据国家新闻出版署《关于认定淫秽色情出版物的暂行规定》第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">条规定，有以下七个方面的内容之一的出版物确定为淫秽出版物：（</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）淫亵性地具体描写性行为、性交及其心理感受；（</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）公然宣扬色情淫荡形象；（</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）淫亵性地描述或传授性技巧；（</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">4</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）具体描写乱伦、强奸或者其他性犯罪的手段、过程或者细节，足以诱发犯罪的；（</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">5</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）具体描写少年儿童的性行为；（</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">6</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）淫亵性地具体描写同性恋的性行为或者其他性变态行为，或者具体描写与性变态有关的暴力、虐待、侮辱行为；（</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">7</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）其他令普通人不能容忍的对性行为的淫亵性描写。我们从传入内地的片子中可以看到，《色戒》男女主角完全裸露在影院大屏幕上，将性交、性虐过程，毫无遮掩地直接演绎，赤裸裸地暴露在观众面前，</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">场超露骨激情戏约长达</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">20</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分钟。这部电影对性行为的赤裸裸的真实表现方式，并在发行过程中用情色作为卖点大肆宣传，显然已经符合我国关于淫秽物品的认定标准，</SPAN><B><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">&nbsp;</FONT></SPAN></B><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">这样一部被美国定为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">NC-17</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的顶级片，在香港被定位为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">“</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">三级片</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">”</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，在国内被删除部分色情段落后，在全国大小影院公映的电影，对我国传统的价值体系、道德标准进行了强烈冲击，对青少年的身心<SPAN style="COLOR: black">健康产生了不可估量的负面影响</SPAN>。作为以盈利为目的的商业片，影片在中国大陆上映以后，票房收入直线上升，两周就达到</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">9000</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">万人民币，制作单位从中牟取巨额经济利益。《中华人民共和国刑法》第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><FONT face="Times New Roman">363</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">条规定：以牟利为目的，制作、复制、出版、贩卖、传播淫秽物品的，处三年以下有期徒刑、拘役或者管制，并处罚金；情节严重的，处三年以上十年以下有期徒刑，并处罚金；情节特别严重的，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。影片《色戒》的制作单位，在明知自己生产的影片为淫秽物品的情况下，依然进行复制、出版、贩卖、传播，在社会上产生了恶劣影响，并且从中牟取的巨额经济利益，构成</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">制作、复制、出版、贩卖、传播淫秽物品牟利罪，相关部门应法律手段对其制作单位进行刑事惩罚。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 28pt; mso-char-indent-count: 2.57; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">刘建平博士对于影片《色戒》是否涉嫌犯罪的探讨，使公众对影片《色戒》的批判提升提高到法律的高度，笔者认同刘建平博士关于《色戒》涉嫌犯罪的观点，并认为影片《色戒》的制作、发行过程涉嫌制作、复制、出版、贩卖、传播淫秽物品牟利罪，影片的制作单位应该受到法律的制裁！同时认为，这样一部明显存在着严重历史、道德、政治问题，并且涉嫌犯罪的影片，竟然可以顺利通过审核并在全国公映，相关主管部门，也应该深刻反省了！</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></P>]]></description><category><![CDATA[法苑聊吧]]></category><author><![CDATA[马越平律师]]></author><pubDate>Thu, 07 Aug 2008 14:42:27 CST</pubDate></item><item><title><![CDATA[质疑政府发布地震预报制度]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net/viewdiary.62202.html]]></link><description><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 35pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.5; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">我国目前对于地震预报的发布实行政府统一发布预报制，这可见《中华人民共和国抗震减灾法》第十六条：“</SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">国家对地震预报实行统一发布制度。地震短期预报和临震预报，由省、自治区、直辖市人民政府按照国务院规定的程序发布。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??"><FONT face="Times New Roman">&nbsp;</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">任何单位或者从事地震工作的专业人员关于短期地震预测或者临震预测的意见，应当报国务院地震行政主管部门或者县级以上地方人民政府负责管理地震工作的部门或者机构按照前款规定处理，不得擅自向社会扩散。”由政府发布地震预报可能更多的考虑到了社会的稳定因素，但其中的弊端是值得反思的。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">首先，政府没有地震预测能力却拥有预报发布权，违反科学规律。</SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: Verdana; mso-bidi-font-size: 12.0pt">目前的地震预报是在综合分析研究地震活动、电磁、重力、地壳形变、地下水动态等方面异常后作出的预报。是用科学的思路和方法，对未来地震（主要指强烈地震）的发震时间、地点和强度（震级）作出预报。因此说，地震预报是一项专业性、理论性很强的科学。作为政府机关，对于自然科学的研究并不属于自己的职责范围，</SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 22.0pt">要求政府机关人员掌握地震预报的相关知识也不现实，那么，政府及其国家工作人员对地震科技人员所作出的地震时间、地点、强度等的预测就无能力提出任何修订意见，也即无能力予以审核、审查、判断、确认等，因而，在地震预报发布上设置行政许可或者政府垄断没有任何科学依据。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 22.0pt"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 22.0pt">其次，政府统一发布地震预报制度不符合效率原则。</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">地震预报的时效性至关重要，因为地震往往是瞬间的灾难，特别是短期预报和临震预报，层层审批的行政程序不利于对地震灾害作出快速的反映。我国的地震预报发布机制中规定了由省一级政府发布地震预报，这种层层上报审批的手续过于繁琐，很可能在这个过程中延误了人们最佳的逃生机会，也就失去了地震预报的预警作用。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">以今年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">6</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">14</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">日邻国日本发生的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">7.2</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">级地震为例，仅死亡</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">10</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">人，伤</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">200</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">余人，日本气象厅的快速地震预报机制赢得了广泛的赞誉。日本气象厅在监测到地震</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">秒后即在电视上发布了地震预报，</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">10</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">秒钟后地震发生了。正是由于日本政府赋予了日本气象厅专业研究机构的独立地位，享有独特的信息发布的权利，地震的发布才可能如此的高效，这种机制既挽救了人的生命，同时也体现了地震预报的价值。如果日本气象厅遵从我国的地震预报机制，在预测后需要经过一长串繁琐、复杂的预警发布报批程序，就不可能起到预报的效果了，地震预警的预防效用也就很难得到有效的发挥。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">其三、有谁发布灾害性天气预报对社会秩序的影响没有原则区别。</SPAN><FONT face="Times New Roman"><SPAN style="FONT-SIZE: 14pt"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 22.0pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">地震是一种灾害性自然现象，而台风、龙卷风、特大暴雨、冬雨等也属于灾害型自然现象。但台风等预报均没有设置政府统一发布制度，我们并没有发现因此造成了群众恐慌和社会的不稳定的增加。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">今年年初的雨雪冰冻自然灾害，国家气象局及时准确地发布气象信息，对指导救灾工作起到了关键的作用。党中央、国务院及地方各级政府的工作安排都是参考当时当地的气象条件作出的，气象预报既为救援争取了时间，也对减轻灾害损失起了重要的作用。过去发生的无数次的台风等，政府等部门也都是根据气象部门发布的预报组织防灾减灾功过的。我们也没有发现由气象部门直接发布预报有什么负面作用，看不出有什么必要也由政府来个统一发布制度。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">作为气象科学研究机构的国家气象局享有气象预报的权力，同样作为地震研究机构的国家地震局为什么不能享有地震预报的权力呢？同样是面对自然灾害，为什么国家气象局能预报台风、暴雨等而国家地震局的职能必须交由政府呢？</SPAN><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> <SPAN lang=EN-US><o:p></o:p></SPAN></FONT></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??; mso-bidi-font-size: 12.0pt">至于地震预报对于社会秩序的影响，笔者实在想象不出政府发布预报和地震管理机构预报会有多大的不同，难道政府发布了预报人们就没有了恐慌心里，而地震管理机构发布了地震预报就会产生恐慌心里，或者恐慌心里就有了大小之别？</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black; FONT-FAMILY: ??; mso-bidi-font-size: 12.0pt"><o:p></o:p></SPAN></P><P style="MARGIN: 0cm 2.25pt 11.25pt 2.2pt; TEXT-INDENT: 29.4pt; LINE-HEIGHT: 29pt; mso-char-indent-count: 2.1; mso-para-margin-top: 0cm; mso-para-margin-right: 2.25pt; mso-para-margin-bottom: 11.25pt; mso-para-margin-left: .21gd; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; COLOR: black">因此我们认为，非常有必要通过修改相关法律规定，建立健全我国的地震预报科学高效的发布机制，给予地震研究预测管理机构即中国地震局甚或省级地震局发布地震预报的权力，以应对未来可能发生的地震灾难。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>]]></description><category><![CDATA[天命放谈]]></category><author><![CDATA[马越平律师]]></author><pubDate>Fri, 01 Aug 2008 13:55:59 CST</pubDate></item><item><title><![CDATA[新《律师法》解读]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net/viewdiary.54095.html]]></link><description><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.5pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">我国第一部《律师法》是</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">1997</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">年</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">1</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">月</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">1</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">日起实施的，至今已有</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">10</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">年多时间。为适应新时期我国律师工作改革和发展的需要，全国人大常委会对《律师法》作了较大调整、补充和修改，新增、修订条款</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">40</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">余条，全面改革和完善了我国律师制度。其亮点多多，令人关注。现我们邀请省律师协会副会长、冀华律师事务所主任马越平律师做一解读。</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN">一、明确了律师执业性质——“接受委托或指定，为当事人提供法律服务的职业人员”。<o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">新律师法第二条第一款是关于律师执业性质的规定，该条比原律师法多了</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">接受委托或者指定</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">。律师的定位曾经历了</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">国家法律工作者</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">、</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">为社会提供法律服务的执业人员</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">和</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">为当事人提供法律服务的执业人员</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">的变化，这些变化使律师执业性质越来越具体越明确。国家法律工作者从广义的角度来讲，包括司法行政人员、律师、法官、检察官等多种职业，律师只是其中的一种职业而已。本条规定增加了</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">接受委托或者指定</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">的字样，这恰当的体现了律师的执业特性，律师执业权是一种被动权力，启动需要当事人的委托和有关部门的指定。</SPAN></SPAN><FONT face="Times New Roman"><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: ??"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></SPAN></SPAN><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN"><o:p></o:p></SPAN></B></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 35pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.49" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN">二、改善了律师在刑事业务中的“三大难”<SPAN class=pfont1><SPAN style="mso-bidi-font-size: 14.0pt; mso-ansi-font-size: 14.0pt"><o:p></o:p></SPAN></SPAN></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">律师业都知道在办理刑事业务中的“三大难”</SPAN></SPAN><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN"> ——</SPAN></B><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN">会见难、阅卷难、调查取证难</SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">。而新修订的律师法有望改善律师的“三大难”。这也是本次修法的亮点。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">以新法规定，律师会见刑事案件当事人将不再需要司法机关批准。会见难是三大难之首，也是一个老问题，律师们多年呼吁都没有得到解决。《律师法》突破了这个难题，在法律上第一次明确提出了保障会见权。根据该法第三十三条规定，律师会见当事人不需要经过司法机关批准，只需拿“三证”即可，即：律师执业证书、律师事务所证明、委托书或者法律援助公函。同时还明确规定律师会见犯罪嫌疑人、被告人，不被监听，这让刑事辩护律师看到了希望。保障律师的会见权，实质上是保护公民私权利的延伸，既为律师执业提供了有力的保护，也为律师保障当事人的权益提供了切实可行的途径，可谓民主法治的一大进步。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">　　新律师法的另一大亮点是关于调查权的规定。针对原来律师调查取证要</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">经有关单位或者个人同意</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">、实践中基本无人同意的实际情况，增加规定：受委托的律师根据案情的需要，可以申请人民检察院、人民法院收集、调取证据或者申请人民法院通知证人出庭作证；律师自行调查取证的，凭律师执业证书和律师事务所证明，可以向有关单位或者个人调查与承办法律事务有关的情况。律师需要充分的调查取证权实施保障，是因为调查取证权是实现程序公正的基本条件，是实现实体公正的重要方法，更是保障控辩双方平等对抗的基本要求。新法对律师调查取证权的肯定和确认保障了律师的执业权，也就维护了当事人的合法权益，较旧法有很大进步。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">新律师法第三十四条规定，受委托的律师自案件审查起诉之日起，有权查阅、摘抄和复制与案件有关的诉讼文书及案卷材料。受委托的律师自案件被人民法院受理之日起，有权查阅、摘抄和复制与案件有关的所有材料。把《刑事诉讼法》中的技术鉴定材料，改为案卷材料；把所指控的犯罪事实的材料，改为与案件有关的所有材料。这不仅扩大了律师阅卷的范围，也为下一步《刑事诉讼法》的修改打下了基础。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 黑体; mso-hansi-font-family: ??">三、赋予了律师</SPAN></SPAN><SPAN class=pfont1><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">了庭审发言豁免权</SPAN></B></SPAN><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN"><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 29.4pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.1" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">律师庭审发言的豁免权是律师的一项基本权利，西方文明国家的律师法都有体现，我国新律师法在第三十七条第二款也规定了这项权利：</SPAN></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">律师在法庭上发表的代理、辩护意见不受法律追究。但是，发表危害国家安全、恶意诽谤他人、严重扰乱法庭秩序的言论除外<SPAN class=pfont1><SPAN style="mso-bidi-font-size: 14.0pt; mso-ansi-font-size: 14.0pt">。这一规定适应律师事业发展的潮流，符合国际惯例。</SPAN></SPAN>执业风险往往限制了律师的庭上发挥，使律师无法尽全力为当事人伸张正义，从而影响当事人权利的维护。<SPAN class=pfont1><SPAN style="mso-bidi-font-size: 14.0pt; mso-ansi-font-size: 14.0pt">该新规定赋予律师庭审发言豁免权，</SPAN></SPAN>更加有利于保障律师履行诉讼代理人和辩护人的职责，有利于维护犯罪嫌疑人、被告人及其他诉讼委托人的合法权益。</SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman"> <SPAN lang=EN-US><o:p></o:p></SPAN></FONT></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">四、划出了律师业八大禁区</SPAN></B></SPAN><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">以禁止不正当竞争</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 14pt; COLOR: black"><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体">新修改的律师法禁止了律师及律师事务所之间的不正当竞争，为律师事务所划出了八大禁区，违法者将被处以警告、停业整顿直至吊销执业证书的处罚，为律师执业划出了九条红线，违法者将被处以停止执业六个月直至追究刑事责任的处罚，还规定了律师的累加处罚措施。这些规定给律师执业划定了框架，也限制了利用不正当手段争揽业务的行为，但是更确保了律师执业的合法性，净化了律师的执业环境。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 35pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.49" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN">五、完善了律师准入制度，保留了律师特许制度<o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.5pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none" align=left><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN">新律师法首次以法律形式明确规定申请律师执业须通过国家统一司法考试以及在律师事务所实习满一年，并首次设立了律师协会考核律师实习的制度。对</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体">律师执业许可条件和程序的完善确保了进入律师队伍人员的政治业务素质。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.3pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.02" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">对争议颇多的律师特许执业制度予以了规定，但也</SPAN></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">设定了种种严格的限定条件，除要</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">具有高等院校本科以上学历</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”“</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">具有高级职称或者同等专业水平并具有相应的专业法律知识</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">等限制条件外，还特别限定了要</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">在法律服务人员紧缺领域从事专业工作满十五年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”“</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">经国务院司法行政部门考核合格</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">等，才能</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">“</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">准予执业。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><FONT face="Times New Roman">”</FONT></SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">该项制度为吸收紧缺法律服务人员领域的高素质人才进入律师队伍提供了必要的保证</SPAN><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN"><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN">六、调整和完善了律师事务所组织形式<o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">原来的合伙、合作、国资三种律师事务所，已经不能完全符合律师事业发展的需要，而且在一定程度上限制了律师业的发展。本次律师法关于律师事务所组织形式进行了较大的修订。其一是规定了特殊的普通合伙形式律师事务所。第十六条首次确定合伙律师事务所可以采用普通合伙或者特殊的普通合伙形式设立。合伙律师事务所的合伙人按照合伙形式对该律师事务所的债务依法承担责任。对于特殊的普通合伙形式律师事务所的组织形式、设立条件尚未明确规定，我们还得拭目以待，等待新的条例或解释的出台，这种组织形式应当最大限度的控制律师执业风险，促进律所向规模化、品牌化发展。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">其二是第十六条增设了个人律所。许可个人设立律师事务所，作为律师个人出资且以个人全部资产对律师事务所的债务承担无限责任的律师执业机构，符合律师行业的实际状况和业务活动特点。它责任明确，运行成本低，有利于促进律师走入乡镇、深入社区、方便群众，有助于解决群众打官司难的问题。也是国际通行的一种惯例。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 30pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">其三该法还删去了合作形式的律师事务所。</SPAN></SPAN><FONT face="Times New Roman"><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: ??"> </SPAN></SPAN><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN"><o:p></o:p></SPAN></B></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 180&#37;; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN">七、</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体">改进和强化了对律师执业的监管措施和“两结合”管理体制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 180&#37;; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">新律师法调整了司法行政机关对律师和律师事务所监管职能的层级配置，强化了地方各级特别是设区市和区（县、市）司法行政机关对律师事务所的日常监督管理职能，目的是充分调动利用地方各级特别是基层的行政资源，提升基层司法行政部门的管理水平，强化对律师执业的监督。</SPAN></SPAN><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: ??"><FONT face="Times New Roman"> <SPAN lang=EN-US><o:p></o:p></SPAN></FONT></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 180&#37;; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">同时，新律师法增加了制定行业规范、惩戒规则、职业考核等新职能，强化了律协实行行业自律的地位和职能，从而确立了对律师和律师事务所实行行政管理为主、行业管理为辅的“两结合”管理体制，为促进各级司法行政机关和律师协会依法履行管理职责提供了保障。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 180&#37;; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-layout-grid-align: none" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 12pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN"><o:p>&nbsp;</o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24.1pt; LINE-HEIGHT: 180&#37;; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-char-indent-count: 2.0" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 12pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 宋体; mso-ansi-language: ZH-CN"><SPAN style="mso-spacerun: yes">&nbsp;</SPAN></SPAN></B><SPAN class=pfont1><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: 宋体; mso-ascii-font-family: ??; mso-hansi-font-family: ??">修订后的律师法根据十年来律师工作取得的成绩和经验，适应经济社会的新发展，从我国的基本国情出发，对原律师法作了较大修改和完善，以立法的形式肯定了我国律师制度改革发展取得的成果，进一步完善了我国律师制度，为进一步推进律师工作建设，加强律师队伍建设，完善律师管理体制，提高律师工作水平提供了重要法律依据。</SPAN></SPAN><SPAN class=pfont1><SPAN lang=EN-US style="FONT-SIZE: 14pt; LINE-HEIGHT: 180&#37;; FONT-FAMILY: ??"><o:p></o:p></SPAN></SPAN></P>]]></description><category><![CDATA[默认栏目]]></category><author><![CDATA[马越平律师]]></author><pubDate>Fri, 30 May 2008 09:33:21 CST</pubDate></item><item><title><![CDATA[为什么说《色戒》侮辱了中国人？]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net/viewdiary.54047.html]]></link><description><![CDATA[<SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">马越平</SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">原本以为随着对电影《色戒》恶意改编“刺丁案”事实的披露，社会公众特别是知识阶层会充分认识到《色戒》的反动本质。然而，近日浏览网上文章，仍有不少人在“争鸣”着。为此，就《色戒》是否侮辱了中国人，贬损了抗日战争，诋毁了抗日英烈，也争一鸣。<SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">一、抗日战争是中华民族神圣伟大的救亡图存的战争。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">抗日战争是在中国共产党倡导的抗日民族统一战线旗帜下，以国共合作为基础，全中华民族共同参与的救亡图存的战争。她使中华民族免于灭亡，以此为转折点走向振兴，同时也为全世界的反法西斯战争做出了不可磨灭的贡献。她的光荣与神圣超越了党派，超越了民族，超越了国界。任何人对抗日战争的贬损、玷污都是违法的、反动的。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">二、电影《色戒》的故事取材于抗日战争中汪精卫成立汉奸政府时期的“刺丁案”。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">首先，关键词一致。历史上的“刺丁案”几个关键词与电影《色戒》内容的关键词相同，即汪伪政府、特务头子、色诱刺杀、事败身亡。在汪伪政府的历史上，只出现过一起女青年色诱刺杀特务头子的事件，没有第二件！那么无论小说还是电影，只要反映汪伪政府时期色诱刺杀部长级特务头子的故事，人们自然就会认为是以“刺丁案”为蓝本写的。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">其次，社会公众一致指称。小说《色戒》出版以后被世人指出这是以汪伪政府时期发生的“刺丁案”为背景写的，这与电影《色戒》公映以来绝大多数观众的看法是一致的。郑苹如的妹妹郑天如也曾就电影《色戒》提出过抗议。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">其三，导演李安认可。尽管我们尚不能看到张爱玲认可小说取材于“刺丁案”的资料，但我想如果她没死也无法否认。而电影导演李安则是认可的，在记者问及郑苹如家属指控时，他只能说“张爱玲已经对这件事情做了艺术处理，而我是第二次艺术处理”——认可了这一故事取材于“刺丁案”，只不过是认为做了艺术处理。另外，编剧王惠玲也承认，在剧本创作中研究了汪政府特工机关<SPAN lang=EN-US>76</SPAN>号的有关资料。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">第四，法律的规定。对此类情况，最高人民法院在《关于审理名誉权案件若干问题的解答》中规定，虽未写明真实姓名和住址，但事实是以特定人和特定人的特定事实为描写对象，文中有侮辱、诽谤或者披露隐私的内容，致其名誉受到损害的，应认定为侵害他人名誉权。这一司法解释所界定的“特定人的特定事实”在本案中也就是“刺丁案”的基本情节。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 30pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 新宋体">尽管电影《色戒》的片尾也专门有一段声明，大意是如有雷同，纯属偶然之类（因字太小看不清楚），但以上事实和理由足以说明，电影《色戒》就是取材于“刺丁案”。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">三、电影《色戒》对刺丁失败原因的恶意改编，是对抗日先烈郑苹如的侮辱，也是对中国人的侮辱。 <SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">历史上，郑苹如刺杀丁默村失败的原因，纯属技术问题。<SPAN lang=EN-US>1939</SPAN>年<SPAN lang=EN-US>12</SPAN>月<SPAN lang=EN-US>21</SPAN>日，丁默村去沪西一个朋友处赴宴，打电话约了郑苹如。中统特务立即做好中途截杀丁默村的计划，郑苹如依计将丁默村引到预先设好埋伏的某皮货店。但在挑选皮衣的过程中，丁默村发现店外埋伏的刺客，于是仓皇逃离。此次刺杀行动失败，郑苹如的身份随之暴露。此后丁默村以郑家老少性命相胁，要郑苹如到“七十六号特工总部”自首。郑苹如将计就计约丁默村在某戏院“自首”，实则随身携带手枪准备手刃丁贼。然而计划实施过程中不幸中计被俘，但仍誓死不降，最终以身殉国。但是电影中对王佳芝刺杀<?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生失败的原因则改编成了另一种情况：王佳芝见了<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生之后，先是遭受了<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生的性虐待，此后则经常与其用各种姿势、各种技巧做爱，王佳芝被<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生的性爱所征服。某日王佳芝将<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生引入有抗日志士埋伏的珠宝店谋刺，在<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生将一枚六克拉的钻戒戴在其手上之后，王佳芝即刻彻底叛变，提示易“快走”，致刺杀失败。随后王佳芝及其他五人全遭拘捕并被枪杀。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">这一改编，是否对郑苹如构成侮辱呢？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">所谓侮辱，是指使用暴力或其他方法，公然贬损他人人格，破坏他人名誉，使他人蒙受耻辱、社会评价降低的行为。情节严重的，依法可以构成犯罪。电影《色戒》用艺术手段把大义凌然、英勇赴死的郑苹如改编成了深陷情欲、爱上汉奸、叛变抗日的王佳芝。且为了表现其叛变过程的合理性，在制片方流传出去的未删节版中，用二十多分钟的时间描写王佳芝与大汉奸<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生赤裸裸做爱的镜头，显而易见，这贬损了郑苹如的人格，侵犯了郑苹如的名誉权，降低了郑苹如的社会评价，构成了对郑苹如的侮辱，而且情节严重、恶劣！郑苹如<SPAN lang=EN-US>80</SPAN>岁的妹妹郑天如老人接受采访时说：“很难听、很可怕、很心痛，根本与事实不符，我不忍心看下去。” <SPAN style="mso-spacerun: yes">&nbsp;</SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; TEXT-ALIGN: left; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-line-height-alt: 13.5pt" align=left><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">如前所述，抗日战争是中国共产党倡导下的抗日民族统一战线的全民族战争，郑苹如参与抗日行动，当然就属于抗日志士，郑苹如刺杀汉奸头子的行为，就是抗日行为。由毛泽东主席亲自撰写的人民英雄纪念碑碑文写到：“三年以来，在人民解放战争和人民革命中牺牲的人民英雄们永垂不朽！三十年以来，在人民解放战争和人民革命中牺牲的人民英雄们永垂不朽！由此上溯到一千八百四十年，从那时起，为了反对内外敌人，争取民族独立和人民自由幸福，在历次斗争中牺牲的人民英雄们永垂不朽！”由此我们认为，郑苹如就是人民英雄，就是人民英烈，我们应当永远景仰她、缅怀她。而侮辱郑苹如，也就是侮辱中华人民共和国的英烈，就是侮辱伟大神圣的抗日战争，侮辱中华民族，侮辱中国人。作为抗日志士，郑苹如的名誉权，在郑苹如牺牲以后，不仅仅是郑苹如亲属的，也是国家的，是民族的。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; TEXT-ALIGN: left; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-line-height-alt: 13.5pt" align=left><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">《色戒》除有恶搞郑苹如烈士这一侮辱抗战的行为外，还将影片中的汉奸头子<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生的名字作为电影出品人的字号——“<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生电影制作有限公司”，公然向我们进行嘲弄、挑衅、叫板。这一事实说明，编导人员改编刺杀丁默村失败原因，不是某些好心人推断的失误，而是蓄意的。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; mso-char-indent-count: 2.0"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">四、不感觉受到侮辱的情况<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">笔者在本文开头就说了，仍有一些人不感到电影《色戒》侮辱了中国人。我认为缘由是多种多样的。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">一部分人是糊涂。侮辱抗日志士，贬损抗日战争，如此严重的问题，也竟有那么一部分人看得不太严重，反而将电影中的床上戏看作百年一遇的杰作，为该片的精华。广电总局删掉了一部分，就有博士嫌其不色而起诉广电总局。少数广东人为一睹“精彩”不惜香港一游过瘾。更有专家学者呼吁这是建立电影分级制度的契机。同时，还有一部分人未懂其意，其中包括台湾的<st1:PersonName w:st="on" ProductID="马英九">马英九</st1:PersonName>先生竟也认为这是宣传全民抗日的片子而动情地眼泪打转等等。显然这都是未能洞穿李安、王惠玲等人之奸、未能充分认识该片的反动性质所致。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">但另两部分人不是糊涂。其中一部分日寇、汉奸的粉丝们，他们认为如果日本人不被打走才好呢，那样中国比现在发展的更好；再有一部分是婊子，他们认为<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生是优秀嫖客，会技巧、有干劲、还懂情义，他们盼着现实生活中能邂逅<st1:PersonName w:st="on" ProductID="易">易</st1:PersonName>先生！<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28.1pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">五、不怕不讲理，就怕颠倒比<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">导演李安、编剧王蕙玲肯定不同意我的上述观点。他们不认为这是糊涂或失误。至于他们是婊子还是日寇汉奸的粉丝我不得而知，但不同意我的观点，我也能让他们哑口无言、不能辩驳，办法就是换位一比。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">“不怕不讲理，就怕颠倒比”。李、王二人如果认为电影《色戒》没有侮辱郑苹如，可以把郑苹如与他们的母亲做个换位比一比。如果你们的母亲是当年色诱刺杀丁默村的先烈郑苹如，现在有人拍这样的一个电影，你们是拍手称赞呢，还是感到受到了侮辱呢？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">如果亦认为会受到侮辱，“己所不欲，勿施于人”，又为什么作践郑苹如呢？做人的道德何在？作为艺术家的良知何在？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">如果认为不会受到侮辱，也好，有人把你们的母亲作主角编个电影：你们的父亲为报家仇，派你们的母亲色诱仇敌，由于仇敌床上功夫甚好，结果你们的母亲爱上了仇敌，致使色诱失败、死亡，你们同意吗？如果不同意，还是因为这是侮辱；如果同意，告诉你们母亲的简历，我相信会有人三天之内拿出剧本来！<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">道理就这么简单！ <SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; LINE-HEIGHT: 26pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"></SPAN></P>]]></description><category><![CDATA[色戒批判]]></category><author><![CDATA[马越平律师]]></author><pubDate>Thu, 29 May 2008 14:35:05 CST</pubDate></item><item><title><![CDATA[谁是抗震救灾的第一功臣？]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net/viewdiary.53800.html]]></link><description><![CDATA[<P><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&nbsp;&nbsp;&nbsp; 马越平 田</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-ascii-font-family: 仿宋_GB2312">祎</SPAN></P><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-ascii-font-family: 仿宋_GB2312"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312">谁是抗震救灾的第一功臣？是临危受命、舍生忘死的解放军及武警官兵吗？是救死扶伤、忘我工作的医务工作者吗？是身先士卒、恪尽职守的各级领导干部吗……他们当然都是功臣。但是，若论“第一”功臣，那些抵御八级地震岿然不动的教学楼的建筑者才当之无愧。<SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312">因为，正是那些屹立不倒的楼房校舍，挽救了数以千计人的生命。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312">你一定不会忘记，瓦砾堆中伸出的求救的小手；你一定听见过，废墟旁锥心刺骨的呼喊；你一定感同身受着，遗体旁父母们悲情绝望的泪花。望着这些在震后学校里的场景，一幕幕、一段段，给我们的印象应该是刻骨铭心的。当我们为这些伤亡的孩子悲伤流泪的同时，却不得不思考另一个问题，同样是在这次地震的重灾区，却有震不倒的校舍，零伤亡的记录。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">四川汉龙集团捐建的“史上最牛的五所希望小学”，包括北川两座，绵阳三座，地震中未被撼动一座，师生们毫发未伤，奇迹般躲过了这场灾难。面对媒体<SPAN lang=EN-US>,</SPAN>异常低调的承建人说：“所谓奇迹，就是你修房子时，能在十年前想到十年后的事情。”还有，</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312">桑枣中学，四川安县一所初级中学，在这次地震中，全校<SPAN lang=EN-US>2300</SPAN>名师生无一伤亡。因为正是一位</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">名叫叶志平的校长，舍得用<SPAN lang=EN-US>40</SPAN>万元加固建筑成本仅<SPAN lang=EN-US>17</SPAN>万的危楼，且甘愿为这<SPAN lang=EN-US>40</SPAN>万低下身子四处“化缘”。</SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312"> 网友称颂他“平凡的英雄，伟大的校长”。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体"><o:p></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 1.5"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">“质量就是生命”，大地震成为这句话最好的注脚。天灾虽然不可避免，但人祸却理应斩除。如果我们都能象汉龙集团那样盖房子，严把质量关，这次地震中多少人也许能活下来，多少家庭也许就能是完整的。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">凭良心做事，凭良心盖楼，不再为利益迷住了双眼，不再为金钱泯灭了良知。在灾难中，我们除了要学会坚强，也更应该明白“社会责任”的份量。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">当然，我们知道，倒了的房子未必都有设计错误、偷工减料，但不倒的房子肯定没有。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">虽然房子不倒也许还有偶然因素，比如地理位置是否处于断层地带，但哪位将军的大功没有偶然因素呢？比如借东风的周瑜，严寒相助打败德军的朱可夫。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 28pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">因此我要说，建筑八级地震不倒的教学楼的建筑者应属第一功臣！<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P></SPAN>&nbsp;</P>]]></description><category><![CDATA[天命放谈]]></category><author><![CDATA[马越平律师]]></author><pubDate>Wed, 28 May 2008 14:23:17 CST</pubDate></item><item><title><![CDATA[撤销地震局？]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net/viewdiary.53799.html]]></link><description><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 25.2pt; mso-char-indent-count: 1.8"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">近来，地震不可预报论甚嚣尘上。什么“地震预报全世界都未攻克”啦，“上天容易下地难”啦等等，在七、八万个无辜的生命瞬间殒失，全国人民无不悲痛惋惜的现在，不见有地震系统官员和地震科学工作者出来对未能预报这一惨绝人寰的灾难进行检讨，表示遗憾和愧疚，却频见地震系统的官员大讲地震不可预报论，让人不得不质疑：是否要建议撤销各级地震局及地震研究机构？<SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 25.2pt; mso-char-indent-count: 1.8"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">的确，对于地震的预报，全世界都在探索，都在研究，都在攻关，其预报的水平较之对天气预报的水平差距很大。但是，难以预报不等于不能预报。从哲学上讲，任何科学研究都是以相信最终能够认识掌握研究对象为前提的，失去了这个前提，还研究它干什么？这不是拿着钱打水漂么？有些事物的客观规律我们认识了，掌握了，有些只认识、掌握了一部分，有些一部分也没有。而对于地震当然不是全认识、全掌握了，但也不是一点儿都没认识、没掌握，只能是认识、掌握了一部分。否则，我们还会建立这么庞大的地震行政管理系统，养着一大批科技人员吗？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 25.2pt; mso-char-indent-count: 1.8"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">事实上，我们国家在上世纪七十年代也预测出来过辽宁海城大地震，那次拯救了十多万人的生命，几十亿元的财产。同时对于唐山大地震，看过凤凰卫视纪录片《唐山地震<SPAN lang=EN-US>29</SPAN>年祭》和张庆洲报告文学《唐山警示录》的人都知道，那次地震也是已经被多人预测出来了，仅仅由于官僚体制和部分官员的失误，除青龙县以外均未能发出预报而已，以致造成了<SPAN lang=EN-US>24</SPAN>万生灵的罹难。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 25.2pt; mso-char-indent-count: 1.8"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">现实中，除了我们国家设立了国家地震局、省、市地震局，并组织了庞大的地震科研系统外，全世界多数国家都在设立相应的机构，建立相应的科研系统，积极进行探索预报。哪个国家都不承认“地震不可预报”论，都不是在听天由命，坐等房倒屋塌。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 25.2pt; mso-char-indent-count: 1.8"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体">当然，我们反对“地震不可预报”论，并不是认为地震完全可以预报，如前所述，我们只是掌握了地震的一部分规律，有了一部分认识。未能预报出来不一定就是什么罪过，相信是技术上的原因，但是也不排除最小可能是责任上的原因。这里如果四川等地地震系统的官员、科技人员认为自己没有什么过失，就应该把相应的观测资料公诸于世——请大家看看，“这汶川大地震一点儿征兆都没有，以我国现有的科技水平无法预测得到。”那时，尽管“反正是人民养着你们”，你们也问心无愧了，人民不会责怪你们，正如不会责怪偶尔未能预报出下大雨的气象局一样。请问，你们愿意拿出来吗？即便不是为了证明“地震不可预报”论，按照国务院《信息公开条例》亦当公开，我看你们是不会公开的，难道不是吗？！<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 仿宋_GB2312; mso-hansi-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">地震难于预报，这是人所共知。但有预报的可能性也应当是全社会的共识。地震工作者未能做出预报出，只是没有立功。当然无功不等于有过，但是，无功不等于没有立功的机会，如果坚持说根本没有立功的机会——地震不可预报，我看就可以建议撤销各级地震局及科研机构了！</SPAN>]]></description><category><![CDATA[天命放谈]]></category><author><![CDATA[马越平律师]]></author><pubDate>Wed, 28 May 2008 14:21:14 CST</pubDate></item><item><title><![CDATA[走穴明星们的福音？（二）]]></title><link><![CDATA[http://jhmayueping.blog.inhe.net/viewdiary.53668.html]]></link><description><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">&nbsp;&nbsp; </SPAN></FONT><FONT size=3><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">二</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">关于《补充协议》的效力问题。太重公司认为《补充协议》合法有效。嘉和泰公司认为《补充协议》也是效力瑕疵合同，已被《转让合同》取代。一审法院认为，双方在《协议书》的基础上，签订《补充协议》，对土地增值税、流转税的金额及履行方式等进行了明确约定，其内容与《协议书》内容并不冲突，与《协议书》的内容共同构成完整的合同内容，二者是同一的关系。根据《</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;200)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>中华人民共和国合同法</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">》</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;2061)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第六十一条</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">规定，该《补充协议》的内容是对《协议书》内容的补充。可以确认其与《协议书》具有相同的法律效力。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">　</SPAN><SPAN style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"> <SPAN lang=EN-US>(</SPAN></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">三</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">关于《转让合同》的效力问题。太重公司认为《转让合同》也是合法有效的。嘉和泰公司认为《转让合同》是唯一有效合同。一审法院认为，</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(1)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">《转让合同》第</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">7</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">条约定的土地转让价格</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5255</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">08</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，是国土局的评估价格，是国家土地管理部门对土地交易双方成交价格进行间接调控和引导的最低限价，并非双方达成合意的表示。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(2)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">《转让合同》约定的价格不符合客观事实，按照《转让合同》约定，该宗土地价格为</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5255</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">08</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，土地增值税由太重公司承担，相关税费没有约定，按规定由太重公司承担。则太重公司在取得</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5255</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">08</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元收入时，需向国家交纳土地出让金</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1417</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">97</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，需向国家交纳土地增值税及其他相关税费，还要负责拆迁、安置，且该宗土地上建筑物评估价为</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1041</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2171</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元。显然，太重公司以</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5255</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">08</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元转让该宗土地与客观事实和真实合意不符。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(3)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">按照《转让合同》约定的价款</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5255</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">08</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，嘉和泰公司的支付有悖常理。嘉和泰公司在已支付</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">3300</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元前提下，只应向太重公司支付</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1955</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">08</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元。但嘉和泰公司于</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2003</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">年</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">20</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日支付了</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2000</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，在取得土地使用证，认为已超额支付的情况下，又于</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2005</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">年</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日、</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">8</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">19</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日、</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">8</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">29</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日、</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">9</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">22</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日四次向太重公司共付款</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">330</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，显然与常理不符。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(4)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">《转让合同》约定的重要条款形同虚设。《转让合同》第</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">8</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">条约定：太重公司同意按原出让合同规定向国家交纳土地增值税。但原出让合同中并无交纳土地增值税的约定。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(5)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">《转让合同》没有约定土地交付、价款支付、违约责任、纠纷解决方式等内容，不具备土地使用权转让合同的必要条款，不符合一般的交易习惯。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(6)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">按照《协议书》第四条</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">约定：太重公司土地出让完毕，且已取得国有出让土地使用权后，与嘉和泰公司签订该土地使用权转让合同</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">按土地局规定文本</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">，此合同一经土地局批准十日内，即由嘉和泰公司向太重公司支付剩余的土地补偿金，太重公司收到土地补偿金后，将土地证及已批准的土地使用权转让协议交由嘉和泰公司办理过户手续。《协议书》第三条</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">8</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">约定：出让费标准为太重公司在政策中能享受到的最优惠的价格标准。显然双方存在合理减少土地转让费的合意。由此可以推断，《转让合同》是按照土地局规定文本，为履行土地局的批准手续而作出的。双方将转让价格约定为</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5255</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">08</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，是为了少报纳税金额，而非变更原约定的转让价格。因此，《转让合同》中关于转让价格及土地增值税的约定并非双方当事人真实意思表示，该类条款只会使国家税款减少，因此该类条款应认定无效。其余条款与以前协议内容基本竞合，是双方当事人的真实意思表示，且经土地管理部门审查，并作了土地权属变更登记，双方已实际履行，为有效条款。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">　　</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">四</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">关于嘉和泰公司已付价款数额的确定问题、税金问题及违约金问题。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; TEXT-ALIGN: left; mso-char-indent-count: 2.0; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(1)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">嘉和泰公司已付土地补偿金数额的问题。太重公司和嘉和泰公司对已付款有两个问题意见不同：一是承兑汇票。太重公司认为</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2002</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">年</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">4</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2000</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元和</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">8</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">12</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1000</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元承兑汇票应当扣除贴现利息；嘉和泰公司认为应以收款金额和收据金额为准。一审法院认为，在双方未就付款方式作出明确约定情况下，嘉和泰公司以承兑汇票方式付款并无不妥，太重公司收取承兑汇票后也没有提出异议。对太重公司扣除贴现利息的主张不予支持。二是国土资源局收取的</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">386</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">72</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元土地出让金。嘉和泰公司认为其向国土资源局交纳的</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">386</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">72</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元出让金应计入太重公司收取的土地补偿金数额。一审法院认为，太重公司出售该地，实际就是要取得</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">94</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元／亩，合计</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">6058</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元的土地补偿金收益，其他一切费用均由嘉和泰公司支付。《协议书》第三条</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">9</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">约定：太重公司土地出让手续办理完毕且嘉和泰公司已支付全部土地补偿金后，太重公司即为嘉和泰公司办理土地使用权转让手续，转让费由嘉和泰公司承担。因此，该笔出让金不应算在太重公司收取的补偿金中。</SPAN></FONT><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">故按照《协议书》约定，嘉和泰公司应支付太重公司土地补偿金</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">6058</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，已支付</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">4580</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，欠付太重公司土地补偿金</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1478</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">　　</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(2)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">税金问题。双方在《补充协议》中约定：除流转税按</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">76</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">％和</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">24</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">％的比例由太重公司和嘉和泰公司承担外，其余所有税费均由嘉和泰公司承担。嘉和泰公司认为，各项税金的纳税主体是明确的，双方的约定是规避法律的行为，应属无效。双方当事人对税金的约定并不违反法律、法规强制性规定。嘉和泰公司向太重公司支付的补偿金是双方约定的不含税价格，双方约定各种税金由嘉和泰公司承担合法有效。但是土地增值税和印花税太重公司并未交纳，营业税部分交纳部分未发生，对于未交纳的税费太重公司没有权利向嘉和泰公司主张，在各税费实际发生后，太重公司可依据《协议书》及《补充协议》向嘉和泰公司主张或另行起诉。对太重公司已缴付的</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">41</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">25</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元契税，予以支持。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">　　</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(3)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">违约金问题。嘉和泰公司没有完全履行其付款义务，是基于双方签订了两份合同，双方都有过错，因此对太重公司主张按照日万分之四计算违约金的请求，不予支持。但由于嘉和泰公司迟延付款的责任显然大过太重公司，其迟延付款的行为客观上给太重公司造成了利息损失。依照《</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;200)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>中华人民共和国合同法</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">》</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;20107)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第一百零七条</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">的规定，利息损失也属违约责任的一种，太重公司虽然未提出利息损失的请求，但提出了违约金请求。因此嘉和泰公司应负担迟延付款的利息。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">　　综上，一审法院依照《</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(27866,&#37;200)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>中华人民共和国民事诉讼法</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">》</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(27866,&#37;2064)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第六十四条</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">第一款，《</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;200)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>中华人民共和国合同<SPAN lang=EN-US>法</SPAN></SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">》</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;2056)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第五十六条</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">、</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;2078)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第七十八条</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">、</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;20107)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第一百零七条</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">、</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><A href="gotoAct(28319,&#37;20109)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第一百零九条</SPAN></SPAN></A></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">之规定，判决：</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">一</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">嘉和泰公司于判决生效后三十日内向太重公司支付土地补偿金</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1478</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元及利息</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">自</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">2005</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">年</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">9</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">月</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">23</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">日起至判决确定的支付之日，以</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">1478</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元为基数，按照中国人民银行同期贷款利率计算</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">二</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">嘉和泰公司于判决生效后三十日内，向太重公司支付契税</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">41</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">25</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">三</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">驳回太重公司的其他诉讼请求。案件受理费</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">51</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">7998</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，保全费</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">26</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，其他诉讼费</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">4</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">5</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，由太重公司负担</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">50</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元，由嘉和泰公司负担</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">32</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">．</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">7998</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">万元。</SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">&nbsp;&nbsp;&nbsp; 两公司均向本院提起上诉。</SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">　　</SPAN></FONT><FONT size=3><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">本院二审查明的事实与一审法院查明的事实相同。</SPAN><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: Arial; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></SPAN></FONT></P><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　本院认为，嘉和泰公司和太重公司对于《协议书》、《补充协议》及《转让合同》的真实性均无异议。综合双方当事人的上诉请求及事实和理由，本案二审争议的焦点问题是 ：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">(</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">一</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">)</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">关于《协议书》、《补充协议》和《转让合同》的效力及相互关系问题。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　首先，关于《协议书》、《补充协议》的效力，太重公司认为《协议书》、《补充协议》是双方的真实意思表示，不违反国家法律法规，是合法有效的合同。嘉和泰公司认为《协议书》签订时，该宗土地为行政划拨地，根据法律规定，太重公司无权转让该宗土地，应属无效协议。而《补充协议》就税费负担的约定，违反了税法的强制性规定。本院认为，《协议书》、《补充协议》是双方在乎等的基础上，自愿协商达成的协议，是双方真实的意思表示。《协议书》不仅详细的约定了所转让土地的面积、价格、付款方式、违约责任，还具体约定了双方权利义务及履行程序。《协议书》签订时，嘉和泰公司及太重公司均知道该宗土地属于划拨用地，所以在《协议书》第三条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">8</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">约定：由太重公司负责办理土地出让手续；第三条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">9</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">约定：太重公司土地出让手续办理完毕，即为嘉和泰公司办理土地使用权转让手续。这一缔约行为并没有规避法律损害国家利益，事实上，太重公司和嘉和泰公司正是按照上述约定完成该宗土地转让的。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">2002</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">9</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">24</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">日太重公司与太原市国土资源局签订《出让合同》，取得该宗土地的使用权，嘉和泰公司支付土地出让金；同年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">12</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">月太重公司与嘉和泰公司签订《转让合同》，嘉和泰公司依据《协议书》向太原市国土资源局支付土地转让款，随后完成土地使用权变更登记；均是双方履行《协议书》的真实行为。根据</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"><A href="gotoAct(319816,&#37;200)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>最高人民法院《关于审理涉及国<SPAN lang=EN-US>有土地使用权合同纠纷案件适用法律问题的解释》</SPAN></SPAN></SPAN></A><A href="gotoAct(319816,&#37;209)"><SPAN lang=EN-US style="COLOR: #0033cc; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; text-underline: none"><SPAN lang=EN-US>第九条</SPAN></SPAN></A></SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"