iSinoLaw Weekly

¤¤µØªk«ßºô¨C©P§ó·s

 

Volume 25, July 10 ¡V July 16, 2006

²Ä25´Á¡A2006¦~7¤ë10 - 7¤ë16¤é

 

 

I.                  Highlights of New Laws

 

The State Administration of Taxation issued a notice to further strengthen the administration of filing tax return by cargo transportation enterprises

 

 

In order to further increase the standard concerning filing tax return and levy of tax from cargo transportation enterprises, the State Administration of Taxation promulgated the ¡§Notice of the State Taxation Administration on Strengthening the Administration of Filing Tax Return by Cargo Transportation Enterprises¡¨ (iSinolaw Reference ID: 10017398, hereinafter referred to as the Notice) on July 10, 2006 so as to request all local authorities to strengthen the administration of filing tax return by cargo transportation enterprises.

 

Under the Notice, the invoice-issuing unit shall fill in and submit the list of cargo transportation invoices in compliance with the relevant provisions in the document Guo Shui Fa [2003] No.121.

 

When local tax bureau issues a cargo transportation invoice for others, it shall comply with the relevant provisions to  issue the cargo transportation invoice after the levy of the tax, and shall fill in the ¡§List Concerning Local Tax Bureau Issuing the Cargo Transportation Invoices for others¡¨ on the cargo transportation invoice. When the taxpayer who issues invoices for himself files the business tax return, such taxpayer shall submit paper document and electronic information of  the ¡§List of Cargo Transportation Invoice of Self-Issuing Taxpayer¡¨ to competent local tax bureau apart from the business tax return. When the intermedia insitution issuing cargo transportation invoices for others, it shall withhold the tax before issuing the cargo transportation invoice. After the intermedia insitution which issuing the invoice for others remited the withholding tax, it shall submit paper document and electronic information of the ¡§List Concerning the Intermedia Institution Issuing Cargo Transportation Invoice for others¡¨ within the time limit for tax return prescribed by the competent local tax bureau.

 

Regarding the verification of the List of Cargo Tansportation Invoice, the Notice provides that when tax levy department of local tax bureau receives the tax return of the self-issuing taxpayer and the list concerning the intermedia institution issuing cargo transportation invoice for others and withholding tax, he shall conscientiously check the amount of the collected paper list, amount of collected electronic information and amount of tax payment. When the national tax bureau receives credit declaration concerning the cargo transportation invoice of ordinary value added taxpayer, he shall strictly check whether the amount of declaration paper list collected is consistent with the amount of electronic information collected, whether the input  information of the list is accurate and standardized.

 

Moreover, the Notice requires that when competent tax authority receive the tax return of enterprise income tax by self-issuing taxpayer, he shall compare the amount on cargo trasportation invoice which is issued to outsider and amount of revenue of declaration of enterprise income tax. Where the amount of revenue for the declaration of enterprise income tax is lower than total amount of invoice of cargo trasportation industry issued to outsider, the competent tax authority shall investigate and make corresponding taxation adjustment.

 

The promulgation and implementation of the Notice will propose stricter requirements regarding the administration of filing tax return by cargo transportation enterprises and further increase the standard of the national taxation departments in taxation monitor in respect of cargo transportation enterprises.

 

 

(Translator: JS)

 

II.               Major Laws and Regulations in the Week

 

1. Laws and Regulations Promulgated in the Week

 

NO

Title

Promulgation Date

Effective Date

1

Circular of the State Administration of Work Safety on the Situations Concerning the Work of Business License for Hazardous Chemicals

14/7/2006

14/7/2006

2

Notice of the Ministry of Communications on Organizing the  Occupational Qualification Examination 2006 of Supervising Engineers of  Road and Water Transportation Projects

14/7/2006

14/7/2006

3

Urgent Notice of the General Office of the Ministry of Communications on Strengthening the Safety Supervision on the Construction of Communications Projects

14/7/2006

14/7/2006

4

Public Announcement of the Stock Issuance Examination and Verification Committee of China Securities Regulatory Commission on the Verification Results in the 20th Session of  2006

14/7/2006

14/7/2006

5

Urgent Notice of the General Office of the People¡¦s Government of Zibo Municipality on Practically Accomplishing the Work Safety and Social Stability in High Temperature Condition

14/7/2006

14/7/2006

6

Public Announcement of the Ministry of Commerce on Adjusting the Anti-dumping Duty Rate on Toluene Diisocyanate from Japan Mitsui takeda chemicals, inc.

13/7/2006

13/7/2006

7

Decision of the State  Patriotic Health Movement Committee on Naming Eight Cities (Regions) Including Rizhao of Shandong Province as the National Sanitary City (Region)

13/7/2006

13/7/2006

8

Notice of the Ministry of Commerce on Accomplishing the Implementation of the ¡§System of Monitoring the Statistics and Reports of Key Circulation Enterprises¡¨

13/7/2006

13/7/2006

9

Public Announcement No.53 of 2006 of the People¡¦s Bank of China on Publicizing the Market Business Transactions

13/7/2006

13/7/2006

10

Public Announcement No.52 of 2006 of the People¡¦s Bank of China on Publicizing the Market Business Transactions

13/7/2006

13/7/2006

11

Notice of Yunan Province on Adjusting the Price of the Electric Wires and Cables

13/7/2006

13/7/2006

12

Urgent Notice of the State Administration of Work Safety and the State Administration of Coal Mine Safety on Strengthening the Safety Administration of Explosives

13/7/2006

13/7/2006

13

Public Announcement of the Stock Issuance Examination and Verification Committee of China Securities Regulatory Commission on the Verification Results in the 18th Session of  2006

12/7/2006

12/7/2006

14

Letter of the Labor and Social Security Bureau of Xiamen Municipality on the Consent to  Establish Occupational Skills Appraisal Station under the Landscape Afforestation Construction Industry Committee of Xiamen Municipality

12/7/2006

12/7/2006

15

Notice of the Office of Work Safety Administration Committee of the Ministry of Construction on Issuing the ¡§Situation Analysis and Work Summary of the National Construction Work Safety of the First Half of 2006 and the Key Points of the Second Half of 2006¡¨

12/7/2006

12/7/2006

16

Notice of the Shenzhen Stock Exchange on Issuing the ¡§Administration Rules on Raising Funds by Listed Medium and Small Enterprise Board¡¨

12/7/2006

12/7/2006

17

Administration Rules on Raising Funds by Listed Medium and Small Enterprise Board

12/7/2006

12/7/2006

18

Notice of the China Securities Regulatory Commission on the Relevant Issues Concerning Deeply Studying the ¡§Amendment (VI) to the Criminal Law ¡¨by the Listed Companies

12/7/2006

12/7/2006

19

Opinions of the State Administration of Work Safety on the Relevant Issues Concerning the Work Safety Licenses for Factories Including Natural Gas Cleaning Factories

12/7/2006

12/7/2006

20

Public Announcement No.51 of 2006 of the People¡¦s Bank of China on Publicizing the Market Business Transactions

11/7/2006

11/7/2006

21

Notice of the General Office of the People¡¦s Government of Hangzhou Municipality on Forwarding the Opinions of Municipal Bureau of Commodity Price on Implementing the Work of Launching Price Supervision Service in Communities

11/7/2006

11/7/2006

22

Notice of the Ministry of Construction on Approving 12 National Construction Standard Design Including the ¡§Energy Economizing Reform of Existing Construction (I)¡¨

11/7/2006

1/9/2006

23

Public Announcement of the Ministry of Commerce on Proposing to Implement Punishment for the Unpaid Bid-winning Earnest Money on Enterprises of Second Bidding in 2006 for Quantity of Export License of Textiles Exported to Europe and the U.S.

11/7/2006

11/7/2006

24

Notice of the State Tobacco Monopoly Bureau on Carrying Out the Verification and Registration of Judges of the Tobacco Industry National-level Occupational Skills Competition

11/7/2006

11/7/2006

25

Public Announcement of the State Administration of Work Safety on Repealing 15 Industrial Standards of Work Safety

11/7/2006

11/7/2006

26

Notice of the State Food and Drug Administration on Repealing the ¡§Notice of the Relevant Issues Concerning Resuming the Sanction Number of the Terminated Varieties After Terminating the Protection of Protected Traditional Chinese Medicine Varieties¡¨

11/7/2006

11/7/2006

27

Notice of the State Administration of Radio Film and Television on Issuing the ¡§Interim Provisions on the Administration System of Filing and Publicity of Domestically Made TV Cartoons¡¨

11/7/2006

11/7/2006

28

Interim Provisions on the Administration System of Filing and Publicity of Domestically Made TV Cartoons

11/7/2006

11/7/2006

29

Public Announcement of the Ministry of Commerce on the Primary Arbitration of the Import Nonyl Phenol Originated from India and Taiwan Region

10/7/2006

10/7/2006

30

Public Announcement of the China Insurance Regulatory Commission on the Situation Concerning the Withdrawal and System Transforming of Insurance Professional Intermediate Agencies from the Market

10/7/2006

10/7/2006

31

Announcement of the Ministry of Information Industry on Adjusting and Unifying the Access Code of the Short Message Service

10/7/2006

10/7/2006

32

Public Announcement of the Ministry of Land and Resources on Implementing the ¡§Scheme on the Amendment to the Returns Evaluation Method for Evaluating the Mining Rights ¡¨

10/7/2006

10/7/2006

33

Public Announcement of the Ministry of Land and Resources on the Ninth Batch of Development Zones in Implementing the Four-reaching Scopes

10/7/2006

10/7/2006

34

Public Announcement of the Stock Issuance Examination and Verification Committee of China Securities Regulatory Commission on the Approval Results in the 17th Session of  2006

10/7/2006

10/7/2006

35

Reply of Public Health Office of Hunan Province on Verifying and Approving  the Report on Pre-evaluating Occupational Disease Hazard (Radiation-proof) in the Construction of Accelerator Room of the Affiliated Hospital of Xiangnan College

10/7/2006

10/7/2006

36

Reply of Public Health Office of Hunan Province on Verifying and Approving  the Report on Pre-evaluating the Occupational Disease Hazard in the Project of Reforming the Techniques of Yuduoxin Metal Mineral Deposit of Yaogangxian Tungsten Mine

10/7/2006

10/7/2006

37

Notice of the General Office of the Ministry of Construction on Supervising and Inspecting the Implementation of the Measures for Administration of City Green Line

10/7/2006

10/7/2006

38

Notice of the State Administration of Work Safety on Conscientiously Implementing the Opinions of the State Council on Further Strengthening the Firefighting Work

10/7/2006

10/7/2006

39

Notice of the State Administration of Taxation on Strengthening the Administration of Tax Declaration of Cargo Transportation Enterprises

10/7/2006

10/7/2006

40

Urgent Notice of the General Office of the State Council on Practically Strengthening the Safety Administration of Civil Explosives

10/7/2006

10/7/2006

41

Public Announcement of the National Development and Reform Commission on Approving the Numbers, Names and Effective Dates of 94 Industrial Standards for the Textile, Coal, Oil and Natural Gas, Boiler Pressure Container Industries

10/7/2006

10/7/2006

 

 

2. Laws and Regulations Coming into Force in the Week

 

NO

Title

Promulgation Date

Effective Date

1

Circular of the State Administration of Work Safety on the Situations Concerning the Work of Business License for Hazardous Chemicals

14/7/2006

14/7/2006

2

Notice of the Ministry of Communications on Organizing the  Occupational Qualification Examination 2006 of Supervising Engineers of  Road and Water Transportation Projects

14/7/2006

14/7/2006

3

Urgent Notice of the General Office of the Ministry of Communications on Strengthening the Safety Supervision on the Construction of Communications Projects

14/7/2006

14/7/2006

4

Public Announcement of the Stock Issuance Examination and Verification Committee of China Securities Regulatory Commission on the Verification Results in the 20th Session of  2006

14/7/2006

14/7/2006

5

Urgent Notice of the General Office of the People¡¦s Government of Zibo Municipality on Practically Accomplishing the Work Safety and Social Stability in High Temperature Condition

14/7/2006

14/7/2006

6

Public Announcement of the Ministry of Commerce on Adjusting the Anti-dumping Duty Rate on Toluene Diisocyanate from Japan Mitsui takeda chemicals, inc.

13/7/2006

13/7/2006

7

Decision of the State  Patriotic Health Movement Committee on Naming Eight Cities (Regions) Including Rizhao of Shandong Province as the National Sanitary City (Region)

13/7/2006

13/7/2006

8

Notice of the Ministry of Commerce on Accomplishing the Implementation of the ¡§System of Monitoring the Statistics and Reports of Key Circulation Enterprises¡¨

13/7/2006

13/7/2006

9

Public Announcement No.53 of 2006 of the People¡¦s Bank of China on Publicizing the Market Business Transactions

13/7/2006

13/7/2006

10

Public Announcement No.52 of 2006 of the People¡¦s Bank of China on Publicizing the Market Business Transactions

13/7/2006

13/7/2006

11

Notice of Yunan Province on Adjusting the Price of the Electric Wires and Cables

13/7/2006

13/7/2006

12

Urgent Notice of the State Administration of Work Safety and the State Administration of Coal Mine Safety on Strengthening the Safety Administration of Explosives

13/7/2006

13/7/2006

13

Public Announcement of the Stock Issuance Examination and Verification Committee of China Securities Regulatory Commission on the Verification Results in the 18th Session of  2006

12/7/2006

12/7/2006

14

Letter of the Labor and Social Security Bureau of Xiamen Municipality on the Consent to  Establish Occupational Skills Appraisal Station under the Landscape Afforestation Construction Industry Committee of Xiamen Municipality

12/7/2006

12/7/2006

15

Notice of the Office of Work Safety Administration Committee of the Ministry of Construction on Issuing the ¡§Situation Analysis and Work Summary of the National Construction Work Safety of the First Half of 2006 and the Key Points of the Second Half of 2006¡¨

12/7/2006

12/7/2006

16

Notice of the Shenzhen Stock Exchange on Issuing the ¡§Administration Rules on Raising Funds by Listed Medium and Small Enterprise Board¡¨

12/7/2006

12/7/2006

17

Administration Rules on Raising Funds by Listed Medium and Small Enterprise Board

12/7/2006

12/7/2006

18

Notice of the China Securities Regulatory Commission on the Relevant Issues Concerning Deeply Studying the ¡§Amendment (VI) to the Criminal Law ¡¨by the Listed Companies

12/7/2006

12/7/2006

19

Opinions of the State Administration of Work Safety on the Relevant Issues Concerning the Work Safety Licenses for Factories Including Natural Gas Cleaning Factories

12/7/2006

12/7/2006

20

Public Announcement No.51 of 2006 of the People¡¦s Bank of China on Publicizing the Market Business Transactions

11/7/2006

11/7/2006

21

Notice of the General Office of the People¡¦s Government of Hangzhou Municipality on Forwarding the Opinions of Municipal Bureau of Commodity Price on Implementing the Work of Launching Price Supervision Service in Communities

11/7/2006

11/7/2006

22

Public Announcement of the Ministry of Commerce on Proposing to Implement Punishment for the Unpaid Bid-winning Earnest Money on Enterprises of Second Bidding in 2006 for Quantity of Export License of Textiles Exported to Europe and the U.S.

11/7/2006

11/7/2006

23

Notice of the State Tobacco Monopoly Bureau on Carrying Out the Verification and Registration of Judges of the Tobacco Industry National-level Occupational Skills Competition

11/7/2006

11/7/2006

24

Public Announcement of the State Administration of Work Safety on Repealing 15 Industrial Standards of Work Safety

11/7/2006

11/7/2006

25

Notice of the State Food and Drug Administration on Repealing the ¡§Notice of the Relevant Issues Concerning Resuming the Sanction Number of the Terminated Varieties After Terminating the Protection of Protected Traditional Chinese Medicine Varieties¡¨

11/7/2006

11/7/2006

26

Notice of the State Administration of Radio Film and Television on Issuing the ¡§Interim Provisions on the Administration System of Filing and Publicity of Domestically Made TV Cartoons¡¨

11/7/2006

11/7/2006

27

Interim Provisions on the Administration System of Filing and Publicity of Domestically Made TV Cartoons

11/7/2006

11/7/2006

28

Public Announcement of the Ministry of Commerce on the Primary Arbitration of the Import Nonyl Phenol Originated from India and Taiwan Region

10/7/2006

10/7/2006

29

Public Announcement of the China Insurance Regulatory Commission on the Situation Concerning the Withdrawal and System Transforming of Insurance Professional Intermediate Agencies from the Market

10/7/2006

10/7/2006

30

Announcement of the Ministry of Information Industry on Adjusting and Unifying the Access Code of the Short Message Service

10/7/2006

10/7/2006

31

Public Announcement of the Ministry of Land and Resources on Implementing the ¡§Scheme on the Amendment to the Returns Evaluation Method for Evaluating the Mining Rights ¡¨

10/7/2006

10/7/2006

32

Public Announcement of the Ministry of Land and Resources on the Ninth Batch of Development Zones in Implementing the Four-reaching Scopes

10/7/2006

10/7/2006

33

Public Announcement of the Stock Issuance Examination and Verification Committee of China Securities Regulatory Commission on the Approval Results in the 17th Session of  2006

10/7/2006

10/7/2006

34

Reply of Public Health Office of Hunan Province on Verifying and Approving  the Report on Pre-evaluating Occupational Disease Hazard (Radiation-proof) in the Construction of Accelerator Room of the Affiliated Hospital of Xiangnan College

10/7/2006

10/7/2006

35

Reply of Public Health Office of Hunan Province on Verifying and Approving  the Report on Pre-evaluating the Occupational Disease Hazard in the Project of Reforming the Techniques of Yuduoxin Metal Mineral Deposit of Yaogangxian Tungsten Mine

10/7/2006

10/7/2006

36

Notice of the General Office of the Ministry of Construction on Supervising and Inspecting the Implementation of the Measures for Administration of City Green Line

10/7/2006

10/7/2006

37

Notice of the State Administration of Work Safety on Conscientiously Implementing the Opinions of the State Council on Further Strengthening the Firefighting Work

10/7/2006

10/7/2006

38

Notice of the State Administration of Taxation on Strengthening the Administration of Tax Declaration of Cargo Transportation Enterprises

10/7/2006

10/7/2006

39

Urgent Notice of the General Office of the State Council on Practically Strengthening the Safety Administration of Civil Explosives

10/7/2006

10/7/2006

40

Public Announcement of the National Development and Reform Commission on Approving the Numbers, Names and Effective Dates of 94 Industrial Standards for the Textile, Coal, Oil and Natural Gas, Boiler Pressure Container Industries

10/7/2006

10/7/2006

41

Provisions on the Prohibition of Entry into Securities Market

7/6/2006

10/7/2006

42

Provisions of Shanghai Municipality on Investigating and Punishing the Illegal Vehicle Passenger Transportation

7/6/2006

10/7/2006

43

Notice of the State Food and Drug Administration on Issuing the Documents Including the ¡§Provisions on Sampling the Import Medicines¡¨

6/6/2006

15/7/2006

 

 

 

* For the full text of the laws and regulations stated in this Weekly, please see http://www.isinolaw.com

* If you need any assistance on China law materials, either English or Chinese, or need any translation services on China law, please email rayli@isinolaw.com or call (852) 2189-7810

* If you do not wish to receive the free isinolaw Weeklies in the future, please email rayli@isinolaw.com to remove your name from our list.

* All rights reserved by iSinolaw Limited.

 

 

 

 

¡]¤@¡^¡@·s¡@ªk¡@¼¼¡@­n

 

°ê®aµ|°ÈÁ`§½µo§G³qª¾ ¶i¤@¨B¥[±j³fª«¹B¿é¥ø·~¯Çµ|¥Ó³øºÞ²z¤u§@

 

¬°¤F¶i¤@¨B´£°ª¹ï³fª«¹B¿é¥ø·~ªº¯Çµ|¥Ó³ø©Mµ|´Ú¼x¦¬¤u§@ªººÞ²z¤ô·Ç¡A¤¤°ê°ê®aµ|°ÈÁ`§½©ó7¤ë10¤éµo§G¤F¡m°ê®aµ|°ÈÁ`§½Ãö©ó¥[±j³fª«¹B¿é¥ø·~¯Çµ|¥Ó³øºÞ²z¤u§@ªº³qª¾¡n¡]¤¤µØªk«ßºô¤§°Ñ¦Ò½s¸¹¡G10017398¡A¥H¤U²ºÙ¡§¡m³qª¾¡n¡¨¡^¡A­n¨D¦U¦a¥[±j¹ï³f¹B¥ø·~¯Çµ|¥Ó³øªººÞ²z¡C

 

¡m³qª¾¡n­n¨D¡A¶}²¼³æ¦ì¥²¶·«ö·Ó°êµ|µo¡e2003¡f121¸¹¤å¥óªº¦³Ãö³W©w¡A¶ñ¼g©M³ø°e³fª«¹B¿é·~µo²¼²M³æ¡C

 

¦a¤èµ|°È§½¥N¶}³fª«¹B¿é·~µo²¼®É¡A­n«ö³W©w¥ý¼x¦¬µ|´Ú«á¦A¶}¨ã³fª«¹B¿é·~µo²¼¡A¨Ã±N¥N¶}ªº³fª«¹B¿é·~µo²¼¶ñ¼g¡m¦aµ|§½¥N¶}³fª«¹B¿é·~µo²¼²M³æ¡n¡C¦Û¶}²¼¯Çµ|¤H¦b¥Ó³øú¯ÇÀç·~µ|®É¡A°£³ø°eÀç·~µ|¥Ó³øªí¥~¡A¥²¶·¦V¥DºÞ¦a¤èµ|°È§½³ø°e¡m¦Û¶}²¼¯Çµ|¤H³fª«¹B¿é·~µo²¼²M³æ¡nªº¯È¨îÀÉ©M¹q¤l¸ê°T¡C¥N¶}²¼¥ò¤¶¾÷ºc¥N¶}³fª«¹B¿é·~µo²¼®É­n¥ý¥N¼xµ|´Ú«á¦A¶}¨ã³fª«¹B¿é·~µo²¼¡C¥N¶}²¼¥ò¤¶¾÷ºc¦b¸Ñú¥N¼xµ|´Ú«á¡A¥²¶·«ö¥DºÞ¦a¤èµ|°È§½³W©wªº¥Ó³ø´Á­­³ø°e¡m¥ò¤¶¾÷ºc¥N¶}³fª«¹B¿é·~µo²¼²M³æ¡nªº¯È¨îÀÉ©M¹q¤l¸ê°T¡C

 

Ãö©ó³fª«¹B¿é·~µo²¼²M³æªº¼f®Ö°ÝÃD¡A¡m³qª¾¡n³W©w¡A¦a¤èµ|°È§½¼x¦¬¾÷Ãö¦b¨ü²z¦Û¶}²¼¯Çµ|¤H¯Çµ|¥Ó³ø©M¥ò¤¶¾÷ºc¥N¶}²¼²M³æ¤Î¥N¼xµ|´Ú®É¡A­n¹ï¨ä¥Ó³øªº¯È½è²M³æ¶×Á`¼Æ»P¹q¤l¸ê°T¶×Á`¼Æ¥H¤Îú¯Çµ|´Ú¼Æ¶i¦æ»{¯u®Ö¹ï¡C°ê®aµ|°È§½¦b¨ü²z¼W­Èµ|¤@¯ë¯Çµ|¤H³fª«¹B¿é·~µo²¼¥Ó³ø©è¦©®É¡A­nÄY®æ®Ö¹ï¨ä¥Ó³øªº¯È½è²M³æ¶×Á`¼Æ»P¹q¤l¸ê°T¶×Á`¼Æ¬O§_¤@­P¡A¿ý¤Jªº²M³æ¸ê°T¬O§_·Ç½T¡B³W½d¡C

 

¡m³qª¾¡nÁÙ­n¨D¡A¥DºÞµ|°È¾÷Ãö¦b¨ü²z¦Û¶}²¼¯Çµ|¤H¥Ó³øú¯Ç¥ø·~©Ò±oµ|®É¡A­n¹ï¨ä¹ï¥~¶}¨ãªº³fª«¹B¿é·~µo²¼ª÷ÃB©M¥Ó³øú¯Ç¥ø·~©Ò±oµ|ªº¦¬¤JÃB¶i¦æ¤ñ¹ï¡A¹ï¥Ó³øú¯Ç¥ø·~©Ò±oµ|ªº¦¬¤JÃB§C©ó¹ï¥~¶}¨ã³fª«¹B¿é·~µo²¼Á`ÃBªº¡A¥DºÞµ|°È¾÷Ãö­n¤©¥H¬d¹ê¡A¨Ã§@¬ÛÀ³¯Çµ|½Õ¾ã¡C

 

¸Ó¡m³qª¾¡nªº¹{§G¹ê¬I¡A¹ï³fª«¹B¿é¥ø·~¯Çµ|¥Ó³øºÞ²z¤u§@´£¥X¤F§ó¥[ÄY®æªº­n¨D¡A±N·|¶i¤@¨B´£°ª°ê®aµ|°È³¡ªù¹ï³fª«¹B¿é¥ø·~ªº¯Çµ|ºÊºÞ¤ô·Ç¡C

 

 

                                                                                                         ¡]Author¡GYXD¡^

 

¡]¤G¡^¡@¥»¡@©P¡@¥D¡@­n¡@ªk¡@«ß¡@ªk¡@³W

 

1.         ¥»©P·s¹{ªk«ßªk³W

 

½s¸¹

¦WºÙ

¹{§G¤é´Á

¹ê¬I¤é´Á

1

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²zÁ`§½Ãö©ó¦MÀI¤Æ¾Ç«~¸gÀç³\¥i¤u§@±¡ªpªº³q³ø¡n

14/7/2006

14/7/2006

2

¡m¥æ³q³¡Ãö©ó²Õ´2006¦~¤½¸ô¤ô¹B¤uµ{ºÊ²z¤uµ{®v°õ·~¸ê®æ¦Ò¸Õ¤u§@ªº³qª¾¡n

14/7/2006

14/7/2006

3

¡m¥æ³q³¡¿ì¤½ÆUÃö©ó¥[±j¥æ³q«Ø³]¤uµ{¬I¤u¦w¥þºÊºÞªººò«æ³qª¾¡n

14/7/2006

14/7/2006

4

¡m¤¤°êÃÒ¨éºÊ·þºÞ²z©e­û·|µo¼f©e2006¦~²Ä20¦¸·|ij¼f®Öµ²ªG¤½§i¡n

14/7/2006

14/7/2006

5

¡m²d³Õ¥«¤H¥Á¬F©²¿ì¤½ÆUÃö©ó¤Á¹ê°µ¦n°ª·Å®ð­Ô±ø¥ó¤U¦w¥þ¥Í²£ªÀ·|í©w¤u§@ªººò«æ³qª¾¡n

14/7/2006

14/7/2006

6

¡m°Ó°È³¡Ãö©ó½Õ¾ã¤é¥»¤T¤«ªZ¥Ð¤Æ¾Ç®è¦¡·|ªÀ¥Ò­f¤G²§Ùæ»Ä୤϶ɾPµ|µ|²vªº¤½§i¡n

13/7/2006

13/7/2006

7

¡m¥þ°ê·R½Ã·|Ãö©ó©R¦W¤sªF¬Ù¤é·Óµ¥8¥«¡]°Ï¡^¬°°ê®a½Ã¥Í«°¥«¡]°Ï¡^ªº¨M©w¡n

13/7/2006

13/7/2006

8

°Ó°È³¡Ãö©ó°µ¦n¡m­«ÂI¬y³q¥ø·~ºÊ´ú²Î­p³øªí¨î«×¡n°õ¦æ¤u§@ªº³qª¾

13/7/2006

13/7/2006

9

¡m¤¤°ê¤H¥Á»È¦æ¤½¶}¥«³õ·~°È¥æ©ö¤½§i2006¦~²Ä53¸¹¡n

13/7/2006

13/7/2006

10

¡m¤¤°ê¤H¥Á»È¦æ¤½¶}¥«³õ·~°È¥æ©ö¤½§i2006¦~²Ä52¸¹¡n

13/7/2006

13/7/2006

11

¡m¶³«n¬Ù¹q½u¹qÆl»ù®æ½Õ¾ã³qª¾¡n

13/7/2006

13/7/2006

12

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²z§½¡B°ê®a·ÑÄq¦w¥þºÊ¹î§½Ãö©ó¥[±jÃz¬µª««~¦w¥þºÞ²z¤u§@ªººò«æ³qª¾¡n

13/7/2006

13/7/2006

13

¡m¤¤°êÃҺʷ|µo¼f©e2006¦~²Ä18¦¸·|ij¼f®Öµ²ªG¤½§i¡n

12/7/2006

12/7/2006

14

¡m·Hªù¥«³Ò°Ê©MªÀ·|«O»Ù§½Ãö©ó¦P·N³]¥ß·Hªù¥«´ºÆ[ºñ¤Æ«Ø³]¦æ·~¨ó·|¾·~§Þ¯àų©w¯¸ªº¨ç¡n

12/7/2006

12/7/2006

15

«Ø³]³¡¦w¥þ¥Í²£ºÞ²z©e­û·|¿ì¤½«ÇÃö©ó¦Lµo¡m2006¦~¤W¥b¦~¥þ°ê«Ø¿v¦w¥þ¥Í²£§Î¶Õ¤ÀªR¡B¤u§@Á`µ²¤Î¤U¥b¦~¤u§@­nÂI¡nªº³qª¾

12/7/2006

12/7/2006

16

²`¦`ÃÒ¨é¥æ©ö©ÒÃö©óµo§G¡m¤¤¤p¥ø·~ªO¤W¥«¤½¥q¶Ò¶°¸êª÷ºÞ²z²Ó«h¡nªº³qª¾

12/7/2006

12/7/2006

17

¡m¤¤¤p¥ø·~ªO¤W¥«¤½¥q¶Ò¶°¸êª÷ºÞ²z²Ó«h¡n

12/7/2006

12/7/2006

18

¤¤°êÃҺʷ|Ãö©ó¤W¥«¤½¥q²`¤J¾Ç²ß¡m¦Dªk­×¥¿®×¡]¤»¡^¡n¦³Ãö¨Æ©yªº³qª¾

12/7/2006

12/7/2006

19

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²zÁ`§½Ãö©ó¤ÑµM®ðÐä¤Æ¼tµ¥¦w¥þ¥Í²£³\¥iÃÒ¦³Ãö¨Æ¶µªº·N¨£¡n

12/7/2006

12/7/2006

20

¡m¤¤°ê¤H¥Á»È¦æ¤½¶}¥«³õ·~°È¥æ©ö¤½§i2006¦~²Ä51¸¹¡n

11/7/2006

11/7/2006

21

¡mªC¦{¥«¤H¥Á¬F©²¿ì¤½ÆUÂàµo¥«ª«»ù§½Ãö©ó¦b¥þ¥«¶}®i»ù®æºÊ·þªA°È¶iªÀ°Ï¤u§@¹ê¬I·N¨£ªº³qª¾¡n

11/7/2006

11/7/2006

22

«Ø³]³¡Ãö©ó§å­ã¡m¬J¦³«Ø¿v¸`¯à§ï³y¡]¤@¡^¡nµ¥¤Q¤G¶µ°ê®a«Ø¿v¼Ð·Ç³]­pªº³qª¾

11/7/2006

1/9/2006

23

¡m°Ó°È³¡Ãö©óÀÀ¹ï2006¦~«×¿é¼Ú¡B¿é¬ü¯¼Â´«~¥X¤f³\¥i¼Æ¶q²Ä¤G¦¸©Û¼Ð¥¼¥æ¤¤¼Ð«OÃÒª÷ªº¥ø·~¹ê¬I³B»@ªº¤½§i¡n

11/7/2006

11/7/2006

24

¡m°ê®a·Ï¯ó±M½æ§½Ãö©ó¸¨¹ê·Ï¯ó¦æ·~°ê®a¯Å¾·~§Þ¯àÄvÁɵô§P­û¼fÅçµù¥U¤u§@ªº³qª¾¡n

11/7/2006

11/7/2006

25

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²z§½Ãö©ó¼o¤î15¶µ¦w¥þ¥Í²£¦æ·~¼Ð·Çªº¤½§i¡n

11/7/2006

11/7/2006

26

°ê®a­¹«~ÃÄ«~ºÊ·þºÞ²z§½Ãö©ó¼o¤î¡mÃö©ó¤¤ÃÄ«OÅ@«~ºØ²×¤î«OÅ@«á«ì´_³Q¤¤¤î«~ºØ§å­ã¤å¸¹¦³Ãö°ÝÃDªº³qª¾¡nªº³qª¾

11/7/2006

11/7/2006

27

°ê®a¼s¹qÁ`§½Ãö©ó¦Lµo¡m°ê²£¹qµø°Êµe¤ù»s§@³Æ®×¤½¥ÜºÞ²z¨î«×¼È¦æ³W©w¡nªº³qª¾

11/7/2006

11/7/2006

28

¡m°ê²£¹qµø°Êµe¤ù»s§@³Æ®×¤½¥ÜºÞ²z¨î«×¼È¦æ³W©w¡n

11/7/2006

11/7/2006

29

¡m°Ó°È³¡¹ï­ì²£©ó¦L«×©M¥xÆW¦a°Ïªº¶i¤f¤Ð°ò×ô¤Ï¶É¾P®×ªìµôªº¤½§i¡n

10/7/2006

10/7/2006

30

¡m¤¤°ê«OºÊ·|Ãö©ó«OÀI±M·~¥ò¤¶¾÷ºc¥«³õ°h¥X©MÂà¨î±¡ªpªº¤½§i¡n

10/7/2006

10/7/2006

31

¡m«H®§²£·~³¡Ãö©ó½Õ¾ã©M²Î¤@µu®ø®§ÃþªA°È±µ¤J¥N½Xªº³q§i¡n

10/7/2006

10/7/2006

32

°ê¤g¸ê·½³¡Ãö©ó¹ê¬I¡mÄq·~Åvµû¦ô¦¬¯q³~®|µû¦ô¤èªk­×§ï¤è®×¡nªº¤½§i

10/7/2006

10/7/2006

33

¡m°ê¤g¸ê·½³¡Ãö©ó²Ä¤E§å¸¨¹ê¥|¦Ü½d³òªº¶}µo°Ï¤½§i¡n

10/7/2006

10/7/2006

34

¡m¤¤°êÃҺʷ|µo¼f©e2006¦~²Ä17¦¸·|ij¼f®Öµ²ªG¤½§i¡n

10/7/2006

10/7/2006

35

¡m´ò«n¬Ù½Ã¥ÍÆUÃö©ó¼f®Ö¦P·N´ð«n¾Ç°|ªþÄÝÂå°|¥[³t¾¹¾÷©Ð«Ø³]¶µ¥Ø¾·~¯f¦M®`¡]©ñ®g¨¾Å@¡^¹wµû»ù³ø§iªº§å´_¡n

10/7/2006

10/7/2006

36

¡m´ò«n¬Ù½Ã¥ÍÆUÃö©ó¼f®Ö¦P·Nº½±^¥PÂëÄq¸Î·s¦hª÷ÄÝÄq§É§Þ³N§ï³y¤uµ{¾·~¯f¦M®`¹wµû»ù³ø§iªº§å´_¡n

10/7/2006

10/7/2006

37

¡m«Ø³]³¡¿ì¤½ÆUÃö©ó¹ï³e¹ý¸¨¹ê«°¥«ºñ½uºÞ²z¿ìªk±¡ªp¶i¦æºÊ·þÀˬdªº³qª¾¡n

10/7/2006

10/7/2006

38

°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²zÁ`§½Ãö©ó»{¯u³e¹ý¸¨¹ê¡m°ê°È°|Ãö©ó¶i¤@¨B¥[±j®ø¨¾¤u§@ªº·N¨£¡nªº³qª¾

10/7/2006

10/7/2006

39

¡m°ê®aµ|°ÈÁ`§½Ãö©ó¥[±j³fª«¹B¿é¥ø·~¯Çµ|¥Ó³øºÞ²z¤u§@ªº³qª¾¡n

10/7/2006

10/7/2006

40

¡m°ê°È°|¿ì¤½ÆUÃö©ó¤Á¹ê¥[±j¥Á¥ÎÃz¬µª««~¦w¥þºÞ²zªººò«æ³qª¾¡n

10/7/2006

10/7/2006

41

¡m°ê®aµo®i§ï­²©eÃö©ó§å­ã94¶µ¯¼Â´¡B·Ñ¬´¡B¥Ûªo¤ÑµM®ð¡BÁçÄlÀ£¤O®e¾¹¦æ·~¼Ð·Ç½s¸¹¡B¦WºÙ¤Î°_©l¹ê¬I¤é´Áªº¤½§i¡n

10/7/2006

10/7/2006

 

 

2.         ¥»©P¥Í®Äªk«ßªk³W

 

½s¸¹

¦WºÙ

¹{§G¤é´Á

¹ê¬I¤é´Á

1

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²zÁ`§½Ãö©ó¦MÀI¤Æ¾Ç«~¸gÀç³\¥i¤u§@±¡ªpªº³q³ø¡n

14/7/2006

14/7/2006

2

¡m¥æ³q³¡Ãö©ó²Õ´2006¦~¤½¸ô¤ô¹B¤uµ{ºÊ²z¤uµ{®v°õ·~¸ê®æ¦Ò¸Õ¤u§@ªº³qª¾¡n

14/7/2006

14/7/2006

3

¡m¥æ³q³¡¿ì¤½ÆUÃö©ó¥[±j¥æ³q«Ø³]¤uµ{¬I¤u¦w¥þºÊºÞªººò«æ³qª¾¡n

14/7/2006

14/7/2006

4

¡m¤¤°êÃÒ¨éºÊ·þºÞ²z©e­û·|µo¼f©e2006¦~²Ä20¦¸·|ij¼f®Öµ²ªG¤½§i¡n

14/7/2006

14/7/2006

5

¡m²d³Õ¥«¤H¥Á¬F©²¿ì¤½ÆUÃö©ó¤Á¹ê°µ¦n°ª·Å®ð­Ô±ø¥ó¤U¦w¥þ¥Í²£ªÀ·|í©w¤u§@ªººò«æ³qª¾¡n

14/7/2006

14/7/2006

6

¡m°Ó°È³¡Ãö©ó½Õ¾ã¤é¥»¤T¤«ªZ¥Ð¤Æ¾Ç®è¦¡·|ªÀ¥Ò­f¤G²§Ùæ»Ä୤϶ɾPµ|µ|²vªº¤½§i¡n

13/7/2006

13/7/2006

7

¡m¥þ°ê·R½Ã·|Ãö©ó©R¦W¤sªF¬Ù¤é·Óµ¥8¥«¡]°Ï¡^¬°°ê®a½Ã¥Í«°¥«¡]°Ï¡^ªº¨M©w¡n

13/7/2006

13/7/2006

8

°Ó°È³¡Ãö©ó°µ¦n¡m­«ÂI¬y³q¥ø·~ºÊ´ú²Î­p³øªí¨î«×¡n°õ¦æ¤u§@ªº³qª¾

13/7/2006

13/7/2006

9

¡m¤¤°ê¤H¥Á»È¦æ¤½¶}¥«³õ·~°È¥æ©ö¤½§i2006¦~²Ä53¸¹¡n

13/7/2006

13/7/2006

10

¡m¤¤°ê¤H¥Á»È¦æ¤½¶}¥«³õ·~°È¥æ©ö¤½§i2006¦~²Ä52¸¹¡n

13/7/2006

13/7/2006

11

¡m¶³«n¬Ù¹q½u¹qÆl»ù®æ½Õ¾ã³qª¾¡n

13/7/2006

13/7/2006

12

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²z§½¡B°ê®a·ÑÄq¦w¥þºÊ¹î§½Ãö©ó¥[±jÃz¬µª««~¦w¥þºÞ²z¤u§@ªººò«æ³qª¾¡n

13/7/2006

13/7/2006

13

¡m¤¤°êÃҺʷ|µo¼f©e2006¦~²Ä18¦¸·|ij¼f®Öµ²ªG¤½§i¡n

12/7/2006

12/7/2006

14

¡m·Hªù¥«³Ò°Ê©MªÀ·|«O»Ù§½Ãö©ó¦P·N³]¥ß·Hªù¥«´ºÆ[ºñ¤Æ«Ø³]¦æ·~¨ó·|¾·~§Þ¯àų©w¯¸ªº¨ç¡n

12/7/2006

12/7/2006

15

«Ø³]³¡¦w¥þ¥Í²£ºÞ²z©e­û·|¿ì¤½«ÇÃö©ó¦Lµo¡m2006¦~¤W¥b¦~¥þ°ê«Ø¿v¦w¥þ¥Í²£§Î¶Õ¤ÀªR¡B¤u§@Á`µ²¤Î¤U¥b¦~¤u§@­nÂI¡nªº³qª¾

12/7/2006

12/7/2006

16

²`¦`ÃÒ¨é¥æ©ö©ÒÃö©óµo§G¡m¤¤¤p¥ø·~ªO¤W¥«¤½¥q¶Ò¶°¸êª÷ºÞ²z²Ó«h¡nªº³qª¾

12/7/2006

12/7/2006

17

¡m¤¤¤p¥ø·~ªO¤W¥«¤½¥q¶Ò¶°¸êª÷ºÞ²z²Ó«h¡n

12/7/2006

12/7/2006

18

¤¤°êÃҺʷ|Ãö©ó¤W¥«¤½¥q²`¤J¾Ç²ß¡m¦Dªk­×¥¿®×¡]¤»¡^¡n¦³Ãö¨Æ©yªº³qª¾

12/7/2006

12/7/2006

19

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²zÁ`§½Ãö©ó¤ÑµM®ðÐä¤Æ¼tµ¥¦w¥þ¥Í²£³\¥iÃÒ¦³Ãö¨Æ¶µªº·N¨£¡n

12/7/2006

12/7/2006

20

¡m¤¤°ê¤H¥Á»È¦æ¤½¶}¥«³õ·~°È¥æ©ö¤½§i2006¦~²Ä51¸¹¡n

11/7/2006

11/7/2006

21

¡mªC¦{¥«¤H¥Á¬F©²¿ì¤½ÆUÂàµo¥«ª«»ù§½Ãö©ó¦b¥þ¥«¶}®i»ù®æºÊ·þªA°È¶iªÀ°Ï¤u§@¹ê¬I·N¨£ªº³qª¾¡n

11/7/2006

11/7/2006

22

¡m°Ó°È³¡Ãö©óÀÀ¹ï2006¦~«×¿é¼Ú¡B¿é¬ü¯¼Â´«~¥X¤f³\¥i¼Æ¶q²Ä¤G¦¸©Û¼Ð¥¼¥æ¤¤¼Ð«OÃÒª÷ªº¥ø·~¹ê¬I³B»@ªº¤½§i¡n

11/7/2006

11/7/2006

23

¡m°ê®a·Ï¯ó±M½æ§½Ãö©ó¸¨¹ê·Ï¯ó¦æ·~°ê®a¯Å¾·~§Þ¯àÄvÁɵô§P­û¼fÅçµù¥U¤u§@ªº³qª¾¡n

11/7/2006

11/7/2006

24

¡m°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²z§½Ãö©ó¼o¤î15¶µ¦w¥þ¥Í²£¦æ·~¼Ð·Çªº¤½§i¡n

11/7/2006

11/7/2006

25

°ê®a­¹«~ÃÄ«~ºÊ·þºÞ²z§½Ãö©ó¼o¤î¡mÃö©ó¤¤ÃÄ«OÅ@«~ºØ²×¤î«OÅ@«á«ì´_³Q¤¤¤î«~ºØ§å­ã¤å¸¹¦³Ãö°ÝÃDªº³qª¾¡nªº³qª¾

11/7/2006

11/7/2006

26

°ê®a¼s¹qÁ`§½Ãö©ó¦Lµo¡m°ê²£¹qµø°Êµe¤ù»s§@³Æ®×¤½¥ÜºÞ²z¨î«×¼È¦æ³W©w¡nªº³qª¾

11/7/2006

11/7/2006

27

¡m°ê²£¹qµø°Êµe¤ù»s§@³Æ®×¤½¥ÜºÞ²z¨î«×¼È¦æ³W©w¡n

11/7/2006

11/7/2006

28

¡m°Ó°È³¡¹ï­ì²£©ó¦L«×©M¥xÆW¦a°Ïªº¶i¤f¤Ð°ò×ô¤Ï¶É¾P®×ªìµôªº¤½§i¡n

10/7/2006

10/7/2006

29

¡m¤¤°ê«OºÊ·|Ãö©ó«OÀI±M·~¥ò¤¶¾÷ºc¥«³õ°h¥X©MÂà¨î±¡ªpªº¤½§i¡n

10/7/2006

10/7/2006

30

¡m«H®§²£·~³¡Ãö©ó½Õ¾ã©M²Î¤@µu®ø®§ÃþªA°È±µ¤J¥N½Xªº³q§i¡n

10/7/2006

10/7/2006

31

°ê¤g¸ê·½³¡Ãö©ó¹ê¬I¡mÄq·~Åvµû¦ô¦¬¯q³~®|µû¦ô¤èªk­×§ï¤è®×¡nªº¤½§i

10/7/2006

10/7/2006

32

¡m°ê¤g¸ê·½³¡Ãö©ó²Ä¤E§å¸¨¹ê¥|¦Ü½d³òªº¶}µo°Ï¤½§i¡n

10/7/2006

10/7/2006

33

¡m¤¤°êÃҺʷ|µo¼f©e2006¦~²Ä17¦¸·|ij¼f®Öµ²ªG¤½§i¡n

10/7/2006

10/7/2006

34

¡m´ò«n¬Ù½Ã¥ÍÆUÃö©ó¼f®Ö¦P·N´ð«n¾Ç°|ªþÄÝÂå°|¥[³t¾¹¾÷©Ð«Ø³]¶µ¥Ø¾·~¯f¦M®`¡]©ñ®g¨¾Å@¡^¹wµû»ù³ø§iªº§å´_¡n

10/7/2006

10/7/2006

35

¡m´ò«n¬Ù½Ã¥ÍÆUÃö©ó¼f®Ö¦P·Nº½±^¥PÂëÄq¸Î·s¦hª÷ÄÝÄq§É§Þ³N§ï³y¤uµ{¾·~¯f¦M®`¹wµû»ù³ø§iªº§å´_¡n

10/7/2006

10/7/2006

36

¡m«Ø³]³¡¿ì¤½ÆUÃö©ó¹ï³e¹ý¸¨¹ê«°¥«ºñ½uºÞ²z¿ìªk±¡ªp¶i¦æºÊ·þÀˬdªº³qª¾¡n

10/7/2006

10/7/2006

37

°ê®a¦w¥þ¥Í²£ºÊ·þºÞ²zÁ`§½Ãö©ó»{¯u³e¹ý¸¨¹ê¡m°ê°È°|Ãö©ó¶i¤@¨B¥[±j®ø¨¾¤u§@ªº·N¨£¡nªº³qª¾

10/7/2006

10/7/2006

38

¡m°ê®aµ|°ÈÁ`§½Ãö©ó¥[±j³fª«¹B¿é¥ø·~¯Çµ|¥Ó³øºÞ²z¤u§@ªº³qª¾¡n

10/7/2006

10/7/2006

39

¡m°ê°È°|¿ì¤½ÆUÃö©ó¤Á¹ê¥[±j¥Á¥ÎÃz¬µª««~¦w¥þºÞ²zªººò«æ³qª¾¡n

10/7/2006

10/7/2006

40

¡m°ê®aµo®i§ï­²©eÃö©ó§å­ã94¶µ¯¼Â´¡B·Ñ¬´¡B¥Ûªo¤ÑµM®ð¡BÁçÄlÀ£¤O®e¾¹¦æ·~¼Ð·Ç½s¸¹¡B¦WºÙ¤Î°_©l¹ê¬I¤é´Áªº¤½§i¡n

10/7/2006

10/7/2006

41

¡mÃҨ饫³õ¸T¤J³W©w¡n

7/6/2006

10/7/2006

42