机关

As there is the difference between the judicial review about the administrative affirmance of facts in administrative litigation and the review about the affirmance of facts in civil litigation and criminal litigation and there is the difference between the judicial review and the administrative affirmance of facts, on the premise of the necessary respect for the administrative affirmance of facts, courts should, based on whether the process of the administrative affirmance of facts and the putative facts is rational or not, adopt different judicial review standard to the different generic problem of administrative facts .

正由于法院在行政诉讼中对行政机关认定事实的司法审查，有别于刑事、民事诉讼的事实认定，行政诉讼中的事实审查也不同于行政机关的事实认定，因此，法院应当在尊重行政机关对事实问题所作出判断的基础上，以行政机关认定事实过程及其推定的事实是否合理为基点，针对个案具体情形的差异，采用不同的审查标准，对不同类的行政事实问题予以审查。

This study was a qualitative research, which conducted in-depth interviews with the undertakers, supervisors, team leaders of the substitute service in draftee requisition agencies (National Police Agency, Ministry of the Interior), training agencies (First and Fourth Corps of Special Police) and duty service units (municipal and county police bureaus), as well as focus group interview with draftees in duty service units/ Based on literature review, theoretic discussion, and empirical research, the data were compared and cross validated, so as to identify the root causes and responding method.

本文是以质化研究为主，对役男之需用机关、代训机关与服勤单位之替代役承办人、主管、带队官等作深度访谈，并对服勤单位之役男团体作焦点团体访谈，透过相关文献分析、理论基础探讨与实证研究之综合分析、比较、相互印证，找出问题症结与因应之道，除归纳出本研究发现与结论外，并对主管机关、需用机关与服勤单位提出具体建议，期能提高役男人力运用成效，使警察替代役交通助理制度能继续实施且更臻完善。

Authority: 1 the draftee requisition quota review system should be transparent and fair, and allow requisition agency to be involved in personnel planning and quota augmentation; 2 for traffic assistant draftee qualification, history criminal record, tattoo ban and basic body examination threshold shall be established, the policy of selecting the right person by the requisition agency should be respected, examination and civil service bureaus support should be solicited to offer bonus points to police draftees in the police recruiting exams; 3 "assistant service" should be defined in related regulations, and restriction should be properly lifted; requisition agency should be authorized to list service items for draftee to serve individually; 4 provide diversified and rich information on substitute service volunteer screening, hold draftee screening fairs, produce screening posters or adopt the volunteer card and computer-based selection system, raise the draftees' salary to respond to the increasing living cost.

一、对主管机关建议：1。役男需求员额之审核机制应透明、公正，并开放需用机关参与人力规划与争取增额途径。2。交通助理役男之甄选资格，应设立前科纪录、纹身之限制条件与基本体检门槛，并尊重需用机关宁缺勿滥之用人政策，争取考铨机关支持警察役男报考警察特考加分优惠措施。3。「辅助性勤务」定义应明确规范於法条中，并适度修正放寛限制，授权需用机关以列举方式，明确订定役男得单独服勤之勤务项目。4。提供丰富多元的替代役甄选志愿资讯，举办役男甄选博览会、印制甄选海报文宣或改采缴交志愿卡电脑分发，调高替代役之薪饷，以符民生物资高涨。

Article 66In impounding or sealing up the movables or immovables with a property right certificate in line with the provisions of Article 37, 38 or 40 of the Law on the Administration of Tax Collection, tax authorities may order the party involved to turn in the certificate for safekeeping and at the same time issue a notice of assistance for enforcement to the relevant department, which shall not handle ownership transfer formalities of the movables or immovables in the course of its being impounded or sealed up.

第六十六条税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定，实施扣押、查封时，对有产权证件的动产或者不动产，税务机关可以责令当事人将产权证件交税务机关保管，同时可以向有关机关发出协助执行通知书，有关机关在扣押、查封期间不再办理该动产或者不动产的过户手续。

Authorities at all levels of rent arrears in the collection, the enterprises should fill in the "unemployment insurance premium arrears overdue returns", concrete steps are as follows: first, to its insured institution or the competent tax authorities collect the "unemployment insurance in back delinquent returns,"a type 4 Alliance, one by one, after completing the unit s stamp and unemployment insurance agencies Zhang, and retain an unemployment insurance agencies; second, holding the" unemployment insurance overdue returns "to the its competent authority to declare in back rent, to pay land tax authority in charge of two, payment of a unit of self-retention.

十、 各级地税机关在征缴欠费时，企业应填报《失业保险费补缴欠费申报表》，具体步骤如下：第一、到其参保机构或主管税务机关领取《失业保险费补缴欠费申报表》一式四联，逐项填写后加盖本单位章及失业保险经办机构章，并留存失业保险经办机构一份；第二、持《失业保险费补缴申报表》到其主管地税机关申报补缴，交主管地税机关两份，缴费单位自已留存一份。

The thesis firstly put foreword that the theory of balance should be the basis of the action. Then it analyzes that the actionable benefit is the qualificatory basis of administrative agency in the action. Moreover, it elaborates the value of establishment of action of public authorities in our country.

认为我国机关诉讼制度的理论起点应当是"平衡论"，具有"诉之利益"是我国行政机关提起机关诉讼的主体资格根基；同时系统地分析了构建我国机关诉讼制度所具有的价值。

The foreigner involved who recalcitrate with the penalty can institute appeal through original arbitrative department or to the superior police department within 15 days of receiving penalty notice, the final arbitration will be made by the superior police department within 15 days of receiving the appeal.

被处罚人对公安机关的罚款、拘留处罚不服的，在接到通知之日起15日内，可以通过原裁决机关或者直接向上一级公安机关申诉，上一级公安机关自接到申诉之日起15日内作出最后裁决。

This essay mainly discusses taxation professional crime in a narrow sense, which means that taxation authoritys personnel take advantage of their professional to for self-seeking misconduct, not collect or collect less tax or during selling invoices,setting off tax or drawing back, for favoritism or self interest, handle for units and persons while definitely knowing that they do not conform to laws, which brings serious loss to the interest of the country.

在犯罪主体方面，强调税务职务犯罪的犯罪主体除一般意义上的税务机关的工作人员外，对那些依照法律法规规定在税务机关行使行政管理权的人员，或者受税务机关委托代表税务机关行使税收执法权的人员，或者虽未列入税务机关的编制但在税务机关从事其他税收工作的人员，也可以成为税务职务犯罪的犯罪主体。

Article twenty-second petition in accordance with the Regulations and people directly to the people's governments at all levels other than letters and job agencies proposed by the executive petition matters, the executive authorities should be registered; to comply with this Ordinance, the provisions of the first paragraph of Article XIV and to belong to the organs statutory terms of reference of the petitions should be admissible, shall not prevaricating, perfunctory, delay; do not belong to the organs of the terms of reference of the petition, should inform people to have the right to petition the authorities.

It{YiH_}d1第二十二条信访人按照本条例规定直接向各级人民政府信访工作机构以外的行政机关提出的信访事项，有关行政机关应当予以登记；对符合本条例第十四条第一款规定并属于本机关法定职权范围的信访事项，应当受理，不得推诿、敷衍、拖延；对不属于本机关职权范围的信访事项，应当告知信访人向有权的机关提出。

The city is responsible for the administration of justice system, ideological and political work, police officers education and training and team building; management of the municipal judicial administrative system of the police and rank evaluation delegate work; Bureau of bodies and agencies responsible for setting up and preparation work; is responsible for Bureau of organs and units directly under the management of cadres ; is responsible for administrative affairs bureau organization work; is responsible for Bureau of organs and units directly under the personnel files and the county Bureau of Justice Association for the management of cadres to collect a copy of the file management; is responsible for Bureau of Labor organs and units directly under the work and the wage fund program management, incentive funds, Welfare Fund for the use of subordinate units reviewed and approved wage plan; is responsible for system-wide professional and technical cadres in the management of post titles.

负责全市司法行政系统的思想政治工作、干警教育培训和队伍建设；管理市司法行政系统的警务和警衔评授工作；负责局机关机构设置和编制工作；负责局机关及直属单位的干部管理工作；负责局机关政务公开工作；负责局机关及直属单位人事档案和县司法局协管干部的档案副本收集管理；负责局机关及直属单位的劳资工作和工资基金计划管理，奖励基金、福利基金的使用，审查核准下属单位的工资计划；负责全系统的专业技术干部职务职称的管理工作。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。