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从倪王之争谈律师职业/王卫洲

作者:法律资料网 时间:2024-07-07 08:05:57  浏览:9748   来源:法律资料网
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从倪王之争谈律师职业

王卫洲


  撰文之前先自述一下,鄙人王卫洲,北京市一律师,为避免误会先声明三件事,1、我不认识王才亮,当然不认识不等于不知道,王才亮律师在律师界颇有名望,鄙人在北京做律师自然耳闻。对于王才亮我素怀敬佩,从其笔耕园地发表的文章及其学术著作,文中窥人,自认为此人还算不错。2、我从不知道倪文华,只是近日寻找王才亮的相关报道,无意间看到其在拆迁专栏中写的“王才亮何许人也?”等文,才知倪文华先生60高龄参加司考、帮助农民打拆迁官司“45次告赢省政府”等等“草根律师”之事迹。3、本文绝非为王才亮律师正名,也非与倪文华作对。王才亮律师执业十几年所作所为历史自然评判,我不必多言。倪文华先生与我素不相识我没有缘由笔伐之,此文只是针对一种社会现象阐述一己之见,对事不对人,还望当事者海涵。

一、我国律师职业道德太低,欲会做律师须先学会做人。

  倪文华先生称其告赢省政府44次,之后又在博文中发表“又见省政府败诉,再驳王才亮律师谬论”,按倪先生所称,则其已告赢省政府45次,当然还有“首次告赢省政府不在浙江、而在山东”之说,这样的说法断然是在说谎,需知“省政府败诉”应当有法院的判决书,实际上在我国的行政诉讼中状告省政府这样的“权高位重”的机关在法院连案都很难立上(这当然也是我国律师的悲哀),更何况在判决其败诉,至今浙江省农民首次告赢浙江省政府已被媒体报道的沸沸扬扬,若有人告赢山东省政府45次,竟然还用自己写博客来声明吗?虽然倪先生没有律师资格,不属于律师,但在律师界此类的吹嘘却比比皆是,这些人企图这样提高自己的声势以为营销策略,此类做法实为我国律师不思进取,贪图眼前益所致。岂不知做律师应当“以诚为本”“以质量求生存”之真理,如此妄言之辈,不但毁掉自己的形象,而且大大损害了我国律师职业的形象。

  除此之外撰文攻击他人、妄评时弊的也是大有人在,倪文华先生笔伐王才亮,批判政府和社会,属于其中的一个典型。虽然倪先生不是律师,但专门从事法律职业的倪先生之习惯,我国律师相似者甚多。小到接待当事人时故意诽谤他人,大到通过网络媒体撰文攻击侮辱,千奇百态应有尽有。
  
  上述两陋习已令人汗颜,然这仅仅是九牛一毛,像在法院拉案子,包打官司、贿赂法官等不当行为还大大的存在,总而言之,我国律师的陋习实在是罄竹难书。律师形象的败坏,不怪别人全是我们的这些律师咎由自取。

二、我国法律市场混乱,滥竽充数者太多。

  正如倪文华在其“王才亮确认倪文华被某种势力收买”(未在王才亮的笔耕园地见过此文)及“又见省政府败诉,再驳王才亮律师谬论”“45次告赢省政府,业余律师为百姓撑腰”等文章看出,我国司法实践中存在着大量非律师而以律师自居的人,当然倪先生也许并没有自称律师,但既然不是律师又在文章中称为“业余律师”实在不应该,难免会让人误会,再者既不是律师以公民的身份代理案件为职业还要收取“经济利益”这确实违反法律规定的。像倪先生这样的“准律师”还算不错的,至少自考了法律本科算是懂点法律,而且观其文章文笔、意志皆有我们律师难以达到之处。最为甚者是大家所称的“黑律师”,全国各地法院门口密密麻麻的假律师事务所的办公场所及其招牌随处可见,连首都北京的法院门口也难以幸免,最为甚者是北京市海淀区人民法院,立安庭和法院大门口至少聚集着是十家以上的假律师事务所和五十个以上的律师拉案子人员。让当事人见到他们都感到害怕和生气。这类人将自己的执业操守全然不顾,而且玷污了我们北京律师的形象,更为严重的是他们已经损害了海淀区法院的司法秩序。

  如此等等现象,让人闻之可耻,思之可恨,整顿我国律师业和法律市场已经到了刻不容缓的地步了。

  我在阅读倪先生的文章时就这些文章有所感悟,所以阐述了一下自己的观点,若两位及网友有不同的见解,欢迎交流,但仅为交流,若有互相攻击之,我必不会参与。
 
  鄙人沧海一粟,实不敢对律师职业和法律市场加以妄言,然这些不堪入目、不忍耳听的陋习,让鄙人不得不在繁忙的工作中挤点时间呼喊一声,愿我这真诚的呼喊能够成为呼唤社会良知的声音,而不是招来无端诽谤留言的源头。

  对于那些“假律师”“准律师”“黑律师”之类,我不屑言之,此等之人纯属以冒充律师办案谋生,若仅为谋生也情有可原,但要是冒充律师拿着当事人的“官司”来赚钱、纯属置他人死活于不顾,实在是让人难以容忍,海淀法院旁边的假律师算是此类人物的典型。但是在律师行业之外,确实有一些人虽然不是律师,但是办案能力却不逊于律师,这些人参与法律服务应当是对社会有益的,正如杨宽兴所说的“草根律师”,若除“让赢省政政府败诉45次”之外的话所言属实,那倪文华先生当属此类人物的典型代表了。(我对倪先生那种刚直和果敢的性格及其为被拆迁人维权不畏强权的精神表示敬佩,但对其攻击王才亮的文章深感不妥)。

  对于如何做律师笔者参阅前辈优秀律师及自身的体会提一家之言,但愿对我们律师队伍的自勉自强有所帮助。

一、关于如何开拓案源。

  在市场经济中,存在着一个千古不变的真理“以质量求生存,以信誉谋发展”,我认为这个这个真理不但适用于一般的行业,对于律师行业也是适用的,我们要想让自己的案源丰富唯一的出路就是要办好自己承办的每一个案子,维护好当事人的一切可以争取的合法利益,至少要尽自己最大的努力来维护。这一要求看似是一工作态度,实则不然。要做到这一点不但要有认真负责、忠于委托人的人格品质,而且要有强烈的学些精神和进取心,要将我们执业中需要的法律、政策以及各种社会惯例熟练地掌握;此外还要深刻的研究和学习律师办案中的技巧,如何发问、如何取证、如何辩论等很多很多的实践经验在书本上是找不到的。

  这样我们做好自己的案件,此案的当事人以及耳闻此案的人自然会慕名来求,我在重庆奉节法院参加听证会之后,参会人员甚至在场维持秩序的法警都向我要名片,之后果然不少当地的当事人来咨询。当然了,很多年轻律师根本没有案子,也谈不上办好案子,这确实是一个棘手的问题,这也是人家常说做律师起步太难的道理,这类人我建议可先跟随老师傅学习或在律师事务所作工薪律师。

二、如何承办案件。

  办好案子是律师生存的根本,所以本文关于开拓案源的问题对承办案件实际上已提出一些要求。在本项中结合这些东西做更多的阐述。我认为:

  1、律师要有高度的责任心,要把当事人利益看成最重要的事情,要把案子当成自己的官司去打,没有这样的工作态度是不可能发挥出自己最大的能耐的,也不可能把案子办得漂亮。

  2、要做好充分的准备。 “知己知彼百战百胜”,在我们承办案件不要怕吃苦受累,要充分的调查案情,寻找一切对当事人有利的线索和证据,并仔细深入研究案情分析案卷,查阅法律法规。将自身利弊对方的情况充分掌握,只有这样你才能分析对手的策略,拟定办案方法,扬长避短,攻敌要害。

  3、要开动脑筋,发挥聪明才智。

  我们律师办案不仅仅是法律上较量,而且是事实上的较量、甚至存在与权力和金钱的较量。法庭是控辩双方,原告被告一个没有消炎的战场,然而它的难度却难于打仗。带兵打仗仅仅双方都掌握着自己的名运只要方法得当便可将对手歼灭,然而我们律师没有权力来歼灭对手,我们只能让法官、仲裁员等采纳我们观点去歼灭对手。这样就要求我们发挥主观能动性,与对方与法官与权力集团斗智斗勇,没有一定得胆略和智慧是不可能完成这项工作的。

  4、要勇于维护当事人的权益、不畏强权。

  在我们承办案件中,特别是状告强权集团和办理行政诉讼中,往往会遇到复议机关不受理、法院不立案、或者偏袒对方的现象。面对这些现象很多律师感到无奈,这是大错特错。权利是靠自己主张的,当你的权利受到侵犯你律师都可以忍气吞声,就没有为你的当事人说话。也是正是因为我们一味的忍让,才导致这些陋习愈演愈烈,甚至部分律师也卷入了收买贿赂的圈子。这些律师是不会长久的,因为没有人会委托胆小怕事的律师,没有人会接受不敢说话的律师。相信“不正之风”必然会灭亡,有话大声说,权利勇敢护行得正、走的端、办事刚直如铁、不畏强权必然会被社会、被当事人认可。
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国家税务总局关于交通银行缴纳企业所得税问题的通知

国家税务总局


国家税务总局关于交通银行缴纳企业所得税问题的通知
国家税务总局



上海市国家税务局:
据你局反映,财政部以《关于对交通银行1999年度财务计划指标的批复》(财债字〔1999〕52号)第四条规定,对交通银行1999年度“核定利润计划22亿元。上交所得税7.26亿元,请按季预缴”,对此,你局要求明确对该行的所得税的计划和管理问题。经商财政
部,现通知如下:
根据国务院机构改革后确定的部门职责,国有企业所得税由税务部门负责征收管理,年度税收收入计划由税务部门负责下达,财政部门实施财务管理下达的财务指标,不能作为税务部门征税的依据。请你局依照《中华人民共和国企业所得税暂行条例》及有关税收规定,加强对交通银行
企业所得税的征收管理,据实及时将应缴所得税款征收入库,不受有关部门对企业批复财务计划的限制。



1999年6月29日

国务院关于鼓励外商投资的规定(附英文)

国务院


国务院关于鼓励外商投资的规定(附英文)

1986年10月11日,国务院

第一条 为了改善投资环境,更好地吸收外商投资,引进先进技术,提高产品质量,扩大出口创汇,发展国民经济,特制定本规定。
第二条 国家鼓励外国的公司、企业和其他经济组织或者个人(以下简称外国投资者),在中国境内举办中外合资经营企业、中外合作经营企业和外资企业(以下简称外商投资企业)。国家对下列外商投资企业给予特别优惠:一、产品主要用于出口,年度外汇总收入额减除年度生产经营外汇支出额和外国投资者汇出分得利润所需外汇额以后,外汇有结余的生产型企业(以下简称产品出口企业);二、外国投资者提供先进技术,从事新产品开发,实现产品升级换代,以增加出口创汇或者替代进口的生产型企业(以下简称先进技术企业)。
第三条 产品出口企业和先进技术企业,除按照国家规定支付或者提取中方职工劳动保险、福利费用和住房补助基金外,免缴国家对职工的各项补贴。
第四条 产品出口企业和先进技术企业的场地使用费,除大城市市区繁华地段外,按下列标准计收:一、开发费和使用费综合计收的地区,为每年每平方米五元至二十元;二、开发费一次性计收或者上述企业自行开发场地的地区,使用费最高为每年每平方米三元。前款规定的费用,地方人民政府可以酌情在一定期限内免收。
第五条 对产品出口企业和先进技术企业优先提供生产经营所需的水、电、运输条件和通信设施,按照当地国营企业收费标准计收费用。
第六条 产品出口企业和先进技术企业在生产和流通过程中需要借贷的短期周转资金,以及其他必需的信贷资金,经中国银行审核后,优先贷放。
第七条 产品出口企业和先进技术企业的外国投资者,将其从企业分得的利润汇出境外时,免缴汇出额的所得税。
第八条 产品出口企业按照国家规定减免企业所得税期满后,凡当年企业出口产品产值达到当年企业产品值70%以上的,可以按照现行税率减半缴纳企业所得税。经济特区和经济技术开发区的以及其他已经按15%的税率缴纳企业所得税的产品出口企业,符合前款条件的,减按10%的税率缴纳企业所得税。
第九条 先进技术企业按照国家规定减免企业所得税期满后,可以延长三年减半缴纳企业所得税。
第十条 外国投资者将其从企业分得的利润,在中国境内再投资举办、扩建产品出口企业或者先进技术企业,经营期不少于五年的,经申请税务机关核准,全部退还其再投资部分已缴纳的企业所得税税款。经营期不足五年撤出该项投资的,应当缴回已退的企业所得税税款。
第十一条 对外商投资企业的出口产品,除原油、成品油和国家另有规定的产品外,免征工商统一税。
第十二条 外商投资企业可以自行组织其产品出口,也可以按照国家规定委托代理出口。属于需要申领出口许可证的产品,按照企业年度出口计划,每半年申领一次许可证。
第十三条 外商投资企业为履行其产品出口合同,需要进口(包括国家限制进口)的机械设备、生产用的车辆、原材料、燃料、散件、零部件、元器件、配套件,不再报请审批,免领进口许可证,由海关实行监管,凭企业合同或者进出口合同验放。前款所述进口料、件,只限于本企业自用,不得在国内市场出售;如用于内销产品,应当按照规定补办进口手续,并照章补税。
第十四条 外商投资企业之间,在外汇管理部门监管下,可以相互调剂外汇余缺。中国银行以及经中国人民银行指定的其他银行,可以对外商投资企业开办现汇抵押业务,贷放人民币资金。
第十五条 各级人民政府和有关主管部门应当保障外商投资企业的自主权,支持外商投资企业按照国际上先进的科学方法管理企业。外商投资企业有权在批准的合同范围内,自行制定生产经营计划,筹措、运用资金,采购生产资料,销售产品;自行确定工资标准、工资形式和奖励、津贴制度。外商投资企业可以根据生产经营需要,自行确定其机构设置和人员编制,聘用或者辞退高级经营管理人员,增加或者辞退职工;可以在当地招聘和招收技术人员、管理人员和工人,被录用人员所在单位应当给予支持,允许流动;对违反规章制度,造成一定后果的职工,可以根据情节轻重,给予不同处分,直至开除。外商投资企业招聘、招收、辞退或者开除职工,应当向当地劳动人事部门备案。
第十六条 各地区、各部门必须执行《国务院关于坚决制止向企业乱摊派的通知》,由省级人民政府制定具体办法,加强监督管理。外商投资企业遇有不合理收费的情况可以拒交;也可以向当地经济委员会直到国家经济委员会申诉。
第十七条 各级人民政府和有关主管部门,应当加强协调工作,提高办事效率,及时审批外商投资企业申报的需要批复和解决的事宜。由国务院主管部门审批的外商投资企业的协议、合同、章程,审批机关必须在收到全部文件之日起三个月以内决定批准或者不批准。
第十八条 本规定所指产品出口企业和先进技术企业,由该企业所在地的对外经济贸易部门会同有关部门根据企业合同确认,并出具证明。产品出口企业的年度出口实绩,如果未能实现企业合同规定的外汇平衡有结余的目标,应当在下一年度内补缴上一年度已经减免的税、费。
第十九条 本规定除明确规定适用于产品出口企业或者先进技术企业的条款外,其他条款适用于所有外商投资企业。本规定施行之日前获准举办的外商投资企业,凡符合本规定的优惠条件的,自施行之日起适用本规定。
第二十条 香港、澳门、台湾的公司、企业和其他经济组织或者个人投资举办的企业,参照本规定执行。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。

PROVISIONS OF THE STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGNINVESTMENT

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
PROVISIONS OF THE STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGN
INVESTMENT
(Promulgated on October 11, 1986)
Article 1
These Provisions are formulated in order to improve the investment
environment, facilitate the absorption of foreign investment, introduce
advanced technology, upgrade product quality, expand exports in order to
generate foreign exchange and develop the national economy.
Article 2
The State encourages foreign companies, enterprises and other economic
organizations or individuals (hereinafter referred to as "foreign
investors") to establish Chinese-foreign equity joint ventures, Chinese-
foreign contractual joint ventures and foreign capital enterprises
(hereinafter referred to as "enterprises with foreign investment") within
the territory of China.
The State grants special preferences to the enterprises with foreign
investment listed below:
(1) Production enterprises whose products are mainly for export, which
have a foreign exchange surplus after deducting from their total annual
foreign exchange revenues the annual foreign exchange expenditures
incurred in production and operation and the foreign exchange needed for
the remittance abroad of the profits earned by foreign investors
(hereinafter referred to as "product-for-export enterprises").
(2) Production enterprises possessing advanced technology supplied by
foreign investors which are engaged in developing new products, and
upgrading and replacing products in order to increase foreign exchange
generated by exports or for import substitution (hereinafter referred to
as "technologically advanced enterprises").
Article 3
Product-for-export enterprises and technologically advanced enterprises
shall be exempt from payment of all subsidies to be granted by the State
to staff and workers, except for the payment of or allocation of funds for
labour insurance, welfare costs and housing subsidies for Chinese staff
and workers in accordance with the provisions of the state.
Article 4
The site use fees for product-for-export enterprises and technologically
advanced enterprises, except for those located in busy urban sectors of
large cities, shall be computed and charged according to the following
standards:
(1) five to twenty RMB yuan per square metre per year in areas where the
development fee and the site use fee are computed and charged together;
(2) not more than three RMB yuan per square metre per year in site areas
where the development fee is computed and charged on a one-time basis or
areas which are developed by the above-mentioned enterprises themselves.
Exemptions for specified periods of time from the fees provided in the
foregoing provision may be granted at the discretion of local people's
governments.
Article 5
Product-for-export enterprises and technologically advanced enterprises
shall be given priority in obtaining water, electricity and transportation
services, and communication facilities needed for their production and
operation. Fees shall be computed and charged in accordance with the
standards for local state enterprises.
Article 6
Product-for-export enterprises and technologically advanced enterprises,
after examination by the Bank of China, shall be given priority in
receiving loans for short term revolving funds needed for production and
distribution, as well as for other needed credit.
Article 7
When foreign investors in product-for-export enterprises and
technologically advanced enterprises remit abroad profits realized by them
from such enterprises, the amount remitted shall be exempt from income
tax.
Article 8
After the expiration of the period for the reduction or exemption of
enterprise income tax in accordance with the provisions of the state,
product-for-export enterprises whose value of export products in that year
amounts to 70 per cent or more of the value of their products for that
year, may pay enterprise income tax at a rate reduced by one half of the
current tax rate.
Product-for-export enterprises in the special economic zones and in the
economic and technological development zones and other product-for-export
enterprises that already pay enterprise income tax at a tax rate of 15 per
cent and that comply with the foregoing conditions, may pay enterprise
income tax at a reduced rate of 10 per cent.
Article 9
After the expiration of the period of reduction or exemption of enterprise
income tax in accordance with the provisions of the state, technologically
advanced enterprises may extend for three years the payment of enterprise
income tax at a rate reduced by one half.
Article 10
Foreign investors who reinvest their shares of profits from their
enterprises in order to establish or expand product-for-export enterprises
or technologically advanced enterprises for a period of operation of not
less than five years, after application to and approval by the tax
authorities, shall be refunded the total amount of enterprise income tax
already paid on the reinvested portion. If the investment is withdrawn
before the period of operation reaches five years, the amount of
enterprise income tax refunded shall be repaid.
Article 11
Export products of enterprises with foreign investment, except crude oil,
finished oil and other products subject to special state provisions, shall
be exempt from the consolidated industrial and commercial tax.
Article 12
Enterprises with foreign investment may arrange the export of their
products directly or may also export by consignment to agents in
accordance with state provisions. For products that require an export
license, in accordance with the annual export plan of the enterprises, an
application for export licenses shall be made every six months.
Article 13
Machinery and equipment, vehicles used in production, raw materials, fuel,
bulk parts, spare parts, machine component parts and fittings (including
imports restricted by the state), which enterprises with foreign
investment need to import in order to carry out their export contracts do
not require further applications for examination and approval and are
exempt from the requirement for import licenses. The Customs shall
exercise supervision and control, and shall inspect and release such
imports on the basis of the enterprise contracts or the import-export
contracts.
The imported materials and items mentioned above are restricted to use by
the enterprise itself and may not be sold on the home market. If they are
used as products to be sold on the domestic market, import procedures
shall be gone through in accordance with relevant provisions and duties
shall be paid according to relevant regulations.
Article 14
Under the supervision of the foreign exchange control departments,
enterprises with foreign investment may mutually adjust their foreign
exchange surpluses and deficiencies among themselves.
The Bank of China and other banks designated by the People's Bank of China
may provide cash security services and may grant loans in Renminbi to
enterprises with foreign investment.
Article 15 [*1]
The people's governments at various levels and relevant departments in
charge shall guarantee the right of autonomy of enterprises with foreign
investment and shall support enterprises with foreign investment in
managing themselves in accordance with internationally advanced scientific
methods.
Within the scope of their approved contracts, enterprises with foreign
investment have the right to draw up, of their own accord, production and
operation plans, to raise funds, to use funds, to purchase production
materials and to sell products; and to determine by themselves the wage
levels, the forms of wages and the bonus and allowance system. Enterprises
with foreign investment may, in accordance with their production and
operation requirements, determine by themselves their organizational
structure and personnel system, employ or dismiss senior management
personnel, increase or dismiss staff and workers. They may recruit and
employ technical personnel, managerial personnel and workers in their
locality. The units to which such employed personnel belong should back
the employment and permit the transfer. Staff and workers who violate the
rules and regulations, and thereby cause certain bad consequences may, in
accordance with the seriousness of the case, be given varying sanctions,
up to that of discharge. Enterprises with foreign investment that
recruit, employ, dismiss or discharge staff and workers, shall file a
report with the local labour and personnel department for the record.
Article 16
All regions and departments must implement the "Circular of the State
Council Concerning Firmly Curbing the Indiscriminate Levy of Charges on
Enterprises". The people's governments at the provincial level shall
formulate specific measures and strengthen supervision and administration
in this regard.
Enterprises with foreign investment may refuse to pay indiscriminately
apportioned charges if such cases occur and may also appeal to the local
economic committees up to the State Economic Commission.
Article 17
The people's governments at various levels and relevant departments in
charge shall strengthen the co-ordination of their work, improve
efficiency in handling matters and shall promptly examine and approve
matters reported by enterprises with foreign investment that require
response and resolution. For the agreements, contracts and articles of
association of enterprises with foreign investment to be examined and
approved by the departments in charge under the State Council, the
relevant examination and approval authorities must, within three months
from the date of receipt of all documents, decide to approve or not to
approve them.
Article 18
Product-for-export enterprises and technologically advanced enterprises
mentioned in these Provisions shall be confirmed as such by the foreign
economic relations and trade departments where such enterprises are
located in conjunction with the other relevant departments in accordance
with the enterprise contract, and certificates of confirmation shall be
issued.
If the actual results of the annual exports of a product-for-export
enterprise are unable to hit the target of a surplus in the foreign
exchange balance as set in the enterprise contract, the taxes and fees
which have already been reduced or exempted in the previous year shall be
paid in the following year.
Article 19
These Provisions, except for those articles that are specifically
applicable to product-for-export enterprises, shall be applicable to all
enterprises with foreign investment. These Provisions apply, from the
date of entry into effect, to those enterprises with foreign investment
that obtained approval for establishment before the date of entry into
effect of these Provisions and that qualify for the preferential terms of
these Provisions.
Article 20
For enterprises established with investment by companies, enterprises and
other economic organization or individuals from Hong Kong, Macao, or
Taiwan, matters shall be handled by reference to these Provisions.
Article 21
The Ministry of Foreign Economic Relations and Trade shall be responsible
for interpreting these Provisions.
Article 22
These Provisions shall enter into effect as of the date of promulgation.
Note:
[*1] New provisions have been formulated with regard to this Article which
shall thus be implemented in accordance with the provisions in Opinions
Concerning Further Confirming the Autonomy of Enterprises with Foreign
Investment in the Employment of Their Personnel, formulated by the
Ministry of Labour and Personnel and transmitted by the General Office of
the State Council. - The Editor



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