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LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA

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LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版

The National People's Congress


LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the Third Session of the Sixth National People's
Congress, promulgated by Order No. 24 of the President of the People's
Republic of China on April 10, 1985, and effective as of October 1, 1985)


Contents
Chapter I General Provisions
Chapter II Statutory Succession
Chapter III Testamentary Succession and Legacy
Chapter IV Disposition of the Estate
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is enacted pursuant to the provisions of the Constitution of the
People's Republic of China with a view to protecting the right of citizens
to inherit private property.
Article 2
Succession begins at the death of a citizen.
Article 3
Estate denotes the lawful property owned by a citizen personally at the
time of his death, which consists of:
(1) his income;
(2) his houses, savings and articles of everyday use;
(3) his forest trees, livestock and poultry;
(4) his cultural objects, books and reference materials;
(5) means of production lawfully owned by him;
(6) his property rights pertaining to copyright and patent rights; and (7)
his other lawful property.
Article 4
Personal benefits accruing from a contract entered into by an individual
are heritable in accordance with the provisions of this Law. Contracting
by an individual, if permitted by law to be continued by the successor,
shall be treated in accordance with the terms of the contract.
Article 5
Succession shall, after its opening, be handled in accordance with the
provisions of statutory succession; where a will exists, it shall be
handled in accordance with testamentary succession or as legacy; where
there is an agreement for legacy in return for support, the former shall
be handled in accordance with the terms of the agreement.
Article 6
The right to inheritance or legacy of a competent person shall be
exercised on his behalf by his statutory agent.
The right to inheritance or legacy of a person with limited capacity shall
be exercised on his behalf by his statutory agent or by such person
himself after obtaining the consent of his statutory agent.
Article 7
A successor shall be disinherited upon his commission of any one of the
following acts:
(1) intentional killing of the decedent;
(2) killing any other successor in fighting over the estate;
(3) a serious act of abandoning or maltreating the decedent; or
(4) a serious act of forging, tampering with or destroying the will.
Article 8
The time limit for institution of legal proceedings pertaining to disputes
over the right to inheritance is two years, counting from the day the
successor became or should have become aware of the violation of his right
to inheritance. No legal proceedings, however, may be instituted after the
expiration of a period of 20 years from the day succession began.

Chapter II Statutory Succession
Article 9
Males and females are equal in their right to inheritance.
Article 10
The estate of the decedent shall be inherited in the following order:
First in order: spouse, children, parents.
Second in order: brothers and sisters, paternal grandparents, maternal
grandparents. When succession opens, the successor(s) first in order
shall inherit to the exclusion of the successor(s) second in order. The
successor(s) second in order shall inherit in default of any successor
first in order.
The "children" referred to in this Law include legitimate children,
illegitimate children and adopted children, as well as step-children who
supported or were supported by the decedent.
The "parents" referred to in this Law include natural parents and adoptive
parents, as well as step-parents who supported or were supported by the
decedent.
The "brothers and sisters" referred to in this Law include blood brothers
and sisters, brothers and sisters of half blood, adopted brothers and
sisters, as well as step-brothers and step-sisters who supported or were
supported by the decedent.
Article 11
Where a decedent survived his child, the direct lineal descendants of the
predeceased child inherit in subrogation. Descendants who inherit in
subrogation generally shall take only the share of the estate their father
or mother was entitled to.
Article 12
Widowed daughters-in-law or sons-in-law who have made the predominant
contributions in maintaining their parents-in-law shall, in relationship
to their parents-in-law, be regarded as successors first in order.
Article 13
Successors same in order shall, in general, inherit in equal shares.
At the time of distributing the estate, due consideration shall be given
to successors who are unable to work and have special financial
difficulties.
At the time of distributing the estate, successors who have made the
predominant contributions in maintaining the decedent or have lived with
the decedent may be given a larger share.
At the time of distributing the estate, successors who had the ability and
were in a position to maintain the decedent but failed to fulfil their
duties shall be given no share or a smaller share of the estate.
Successors may take unequal shares if an agreement to that effect is
reached among them.
Article 14
An appropriate share of the estate may be given to a person, other than a
successor, who depended on the support of the decedent and who neither can
work nor has a source of income, or to a person, other than a successor,
who was largely responsible for supporting the decedent.
Article 15
Questions pertaining to succession should be dealt with through
consultation by and among the successors in the spirit of mutual
understanding and mutual accommodation, as well as of amity and unity. The
time and mode for partitioning the estate and the shares shall be decided
by the successors through consultation. If no agreement is reached through
consultation, they may apply to a People's Mediation Committee for
mediation or institute legal proceedings in a people's court.

Chapter III Testamentary Succession and Legacy
Article 16
A citizen may, by means of a will made in accordance with the provisions
of this Law, dispose of the property he owns and may appoint a
testamentary executor for the purpose. A citizen may, by making a will,
designate one or more of the statutory successors to inherit his personal
property.
A citizen may, by making a will, donate his personal property to the state
or a collective, or bequeath it to persons other than the statutory
successors.
Article 17
A notarial will is one made by a testator through a notary agency.
A testator-written will is one made in the testator's own handwriting and
signed by him, specifying the date of its making.
A will written on behalf of the testator shall be witnessed by two or more
witnesses, of whom one writes the will, dates it and signs it along with
the other witness or witnesses and with the testator.
A will made in the form of a sound-recording shall be witnessed by two or
more witnesses.
A testator may, in an emergency situation, make a nuncupative will, which
shall be witnessed by two or more witnesses. When the emergency situation
is over and if the testator is able to make a will in writing or in the
form of a sound-recording, the nuncupative will he has made shall be
invalidated.
Article 18
None of the following persons shall act as a witness of a will:
(1) persons with no capacity or with limited capacity;
(2) successors and legatees; or
(3) persons whose interests are related to those of the successors and
legatees.
Article 19
Reservation of a necessary portion of an estate shall be made in a will
for a successor who neither can work nor has a source of income.
Article 20
A testator may revoke or alter a will he previously made.
Where several wills that have been made conflict with one another in
content, the last one shall prevail.
A notarial will may not be revoked or altered by a testator-written will,
a will written on behalf of the testator, a will in the form of a sound-
recording or a nuncupative will.
Article 21
Where there are obligations attached to testamentary succession or legacy,
the successor or legatee shall perform them. Anyone who fails to perform
the obligations without proper reasons may, upon request by a relevant
organization or individual, entail nullification of his right to
inheritance by a people's court.
Article 22
Wills made by persons with no capacity or with limited capacity shall be
void. Wills shall manifest the genuine intention of the testators; those
made under duress or as a result of fraud shall be void.
Forged wills shall be void.
Where a will has been tampered with, the affected parts of it shall be
void.

Chapter IV Disposition of the Estate
Article 23
After the opening of succession, a successor who has knowledge of the
death should promptly notify the other successors and the testamentary
executor. If one of the successors knows about the death or if there is no
way to make the notification, the organization to which the decedent
belonged before his death or the residents' committee or villagers'
committee at his place of residence shall make the notification.
Article 24
Anyone who has in his possession the property of the decedent shall take
good care of such property and no one is allowed to misappropriate it or
contend for it.
Article 25
A successor who, after the opening of succession, disclaims inheritance
should make known his decision before the disposition of the estate. In
the absence of such an indication, he is deemed to have accepted the
inheritance.
A legatee should, within two months from the time he learns of the legacy,
make known whether he accepts it or disclaims it. In the absence of such
an indication within the specified period, he is deemed to have disclaimed
the legacy.
Article 26
If a decedent's estate is partitioned, half of the joint property acquired
by the spouses in the course of their matrimonial life shall, unless
otherwise agreed upon, be first allotted to the surviving spouse as his or
her own property; the remainder shall constitute the decedent's estate.
If the decedent's estate is a component part of the common property of his
family, that portion of the property belonging to the other members of the
family shall first be separated at the time of the partitioning of the
decedent's estate.
Article 27
Under any of the following circumstances, the part of the estate affected
shall be dealt with in accordance with statutory succession:
(1) where inheritance is disclaimed by a testamentary successor or the
legacy is disclaimed by a legatee;
(2) where a testamentary successor is disinherited;
(3) where a testamentary successor or legatee predeceases the testator;
(4) where an invalidated portion of the will involves part of the estate;
or
(5) where no disposition is made under the will for part of the estate.
Article 28
At the time of the partitioning of the estate, reservation shall be made
for the share of an unborn child. The share reserved shall, if the baby is
stillborn, be dealt with in accordance with statutory succession.
Article 29
The partitioning of a decedent's estate shall be conducted in a way
beneficial to the requirements of production and livelihood; it shall not
diminish the usefulness of the estate.
If the estate is unsuitable for partitioning, it may be disposed of by
such means as price evaluation, appropriate compensation or co-ownership.
Article 30
A surviving spouse who remarries is entitled to dispose of the property he
or she has inherited, subject to no interference by any other person.
Article 31
A citizen may enter into a legacy-support agreement with a person who, in
accordance with the agreement, assumes the duty to support the former in
his or her lifetime and attends to his or her interment after death, in
return for the right to legacy. A citizen may enter into a legacy-support
agreement with an organization under collective ownership which, in
accordance with the agreement, assumes the duty to support the former in
his or her lifetime and attends to his or her interment after death, in
return for the right to legacy.
Article 32
An estate which is left with neither a successor nor a legatee shall
belong to the state or, where the decedent was a member of an organization
under collective ownership before his or her death, to such an
organization.
Article 33
The successor to an estate shall pay all taxes and debts payable by the
decedent according to law, up to the actual value of such estate, unless
the successor pays voluntarily in excess of the limit.
The successor who disclaims inheritance assumes no responsibility for the
payment of taxes and debts payable by the decedent according to law.
Article 34
The carrying out of a legacy shall not affect the payment of taxes and
debts payable by the legator according to law.

Chapter V Supplementary Provisions
Article 35
The people's congress of a national autonomous area may, in accordance
with the principles of this Law and the actual practices of the local
nationality or nationalities with regard to property inheritance, enact
adaptive or supplementary provisions. Provisions made by autonomous
regions shall be reported to the Standing Committee of the National
People's Congress for the record. Provisions made by autonomous
prefectures or autonomous counties shall become effective after being
reported to and approved by the standing committee of the people's
congress of the relevant province or autonomous region and shall be
reported to the Standing Committee of the National People's Congress for
the record.
Article 36
For inheritance by a Chinese citizen of an estate outside the People's
Republic of China or of an estate of a foreigner within the People's
Republic of China, the law of the place of domicile of the decedent shall
apply in the case of movable property; in the case of immovable property,
the law of the place where the property is located shall apply. For
inheritance by a foreigner of an estate within the People's Republic of
China or of an estate of a Chinese citizen outside the People's Republic
of China, the law of the place of domicile of the decedent shall apply in
the case of movable property; in the case of immovable property, the law
of the place where the property is located shall apply. Where treaties or
agreements exist between the People's Republic of China and foreign
countries, matters of inheritance shall be handled in accordance with such
treaties or agreements.
Article 37
This Law shall go into effect as of October 1, 1985.

Important Notice:
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.

运输发票增值税抵扣管理试行办法

国家税务总局


运输发票增值税抵扣管理试行办法

第一条 为了进一步加强增值税有关运输发票抵扣凭证的管理,堵塞税收漏洞,特制定本办法。
第二条 凡增值税一般纳税人(以下简称“纳税人”)取得运输发票并应计算抵扣进项税额的,均适用本办法。
本条所称取得运输发票是指:
(一)纳税人外购货物(固定资产除外)支付运输费用而取得的运费结算单据;
(二)纳税人销售应税货物而支付运输费用所取得的运费结算单据(《中华人民共和国增值税暂行条例实施细则》第十二条所规定的不并入销售额的代垫运费除外)。
第三条 运输单位提供运输劳务自行开具的运输发票,运输单位主管地方税务局及省级地方税务局委托的代开发票中介机构为运输单位和个人代开的运输发票准予抵扣。其他单位代运输单位和个人开具的运输发票一律不得抵扣。
第四条 纳税人取得所有需计算抵扣增值税进项税额的运输发票,应根据相关运输发票逐票填写《增值税运输发票抵扣清单》(见本办法附件),在进行增值税纳税申报时,除按现行规定申报报表资料外,增加报送《增值税运输发票抵扣清单》。纳税人除报送清单纸质资料外,还需同时报送《增值税运输发票抵扣清单》的电子信息。未单独报送《增值税运输发票抵扣清单》纸质资料及电子信息的,其运输发票进项税额不得抵扣。如果纳税人未按规定要求填写《增值税运输发票抵扣清单》或者填写内容不全的,该张运输发票不得计算抵扣进项税额。
增值税运输发票抵扣清单信息采集软件由国家税务总局统一开发,主管国税局免费提供给纳税人。如果纳税人无使用信息采集软件的条件,可委托中介机构代为采集。
第五条 纳税人取得的2003年10月31日以后开具的运输发票,应当自开票之日起90天内向主管国税局申报抵扣,超过90天的不得予以抵扣。纳税人取得的2003年10月31日以前开具的运输发票,必须在2004年1月31日前抵扣完毕,逾期不再准予抵扣。
第六条 主管国税局在纳税申报期内受理申报时,应对《增值税纳税申报表附列资料(表二)》中第8栏“7%扣除率”的“金额、税额”项数据与《增值税运输发票抵扣清单》中“合计”栏“允许计算抵扣的运费金额、计算抵扣的进项税额”项数据进行核对,如不一致,退纳税人重新申报。
第七条 纳税申报期结束后,各地县(市)级国税局应将当期《增值税运输发票抵扣清单》汇总电子信息通过网络传递给上级税务机关。
运输发票信息的采集、传递、清分与比对等具体要求详见《货物运输发票管理流程实施方案》。
第八条 对比对不符的先由稽查部门进行稽查,经查实后确有问题的按有关规定进行处理。稽查部门应将稽查、处理结果及时反馈管理部门。
第九条 本办法自2003年11月1日起执行。



增 值 税 运 输 发 票 抵 扣 清 单
纳税人名称 纳税人识别号: 金额单位:元至角分
序号 发票种类 发票号码 开票日期 运输单位名称 运输单位纳税人识别号 运输单位主管地方税务局名称 运输单位主管地方税务局代码 运费金额 允许计算抵扣的运费金额 计算抵扣的进项税额
一 铁路运输 —— —— —— —— —— ——
二 航空运输 —— —— —— —— —— ——
三 管道运输 —— —— —— —— —— ——
四 海洋运输 —— —— —— —— —— ——
五 公路运输 1
2
3
4
5
6
7

小计 —— —— —— —— —— ——
六 内河运输 1
2
3
4
5
6
7

小计 —— —— —— —— —— ——
合计 —— —— —— —— —— ——
说明:铁路运输、航空运输、管道运输、海洋运输栏填写汇总数,公路运输和内河运输按发票分别填写。

非正式行政法渊源的效力适用规则研究

姚仁安 付士平

  同两大法系的世界各国一样,中国行政法渊源也十分繁杂。如果我们用控权理论来审视行政法渊源,就会发现并不是所有与行政有关的规范性依据都是行政法的正式渊源,其中存在为数众多,非常庞杂的非正式行政法渊源。加强对非正式行政法渊源价值构成及其效力与适用规则的研究,对有效控制和监督行政权力、构筑和完善行政审判的法律适用规则具有重要意义。
  一、非正式行政法渊源的内涵和结构
  “法律渊源”语出罗马法Fontesjuris[1],原意为法律的源泉,即法源,指法律的内容导源于何处。这是“法律渊源”的实质内涵。但我国法学界几乎都是在形式意义上使用“法律渊源”这一概念,认为法律渊源是根据法律效力的来源不同而形成的[2]、由不同国家机关制定和认可的、具有不同法律效力和法律地位的各种类别的规范性法律文件的总称,包括正式渊源和非正式渊源两类。
美国学者博登海默认为,正式渊源是可以从体现了官方法律文件中的明确条文形式中得到的渊源。非正式渊源指尚未在正式法律文件中得到权威性的和至少是明文的阐述与体现的那些具有法律意义的资料和考虑,包括“正义标准”、“推理和思考事物本质的原则”、“个别衡平法”、“公共政策”、“道德信念”、“社会倾向”以及“习惯法”[3]。
  我国学者一般认为,正式渊源通常又称直接渊源,指国家制定的具有不同效力的成文法律,包括宪法、法律、行政法规、地方法规、自治法规以及规章等。非正式渊源通常又称间接渊源,指经国家认可的,由国家赋予其法律效力的规范性文件,包括公 共政策、法律原理、判例等 [4]。我国也有学者将行政和地方规章纳入非正式行政法渊源的范畴进行讨论,理由是我国行政诉讼法第五十三条规定,人民法院对规章享有间接审查权 [5]。笔者认为,从我国传统行政法理论和立法实践来看,将规章纳入非正式行政法渊源是值得商榷的。首先,我国立法法已把规章作为正式的行政法渊源之一进行了规范;其次,我国行政诉讼法虽赋予人民法院对规章的间接审查权,但这并不是区分正式和非正式行政法渊源的标准和条件。在具体法律法规的选择和适用问题上,人民法院对法律法规同样享有选择权,有权适用此法,而不是用彼法;有权取上位法,舍下位法。且我国宪法和相关法律也已明确赋予国务院各部委以及省级人民政府、省会城市人民政府、较大的市人民政府、经济特区人民政府享有规章的制定权。因此,规章不应属非正式行政法渊源。判断正式与非正式行政法渊源的标准和条件,是看某一具体行政法渊源的制定、发布是否符合立法法规定的正式立法程序。法律法规和规章均应属正式的行政法渊源。国家和地方各级权力机关及其行政机关,依照宪法和组织法的规定,于立法程序之外,发布的调整行政关系的决定、命令、指示等规范性文件,均属非正式行政法渊源的范畴。其主要包括以下五类:
  (一)全国人大除根据《宪法》62条、63条行使修改宪法、监督宪法实施、制定和修改刑事、民事、国家机构及其他基本法律立法权外,制定和发布的调整行政关系的其他规范性文件;(二)全国人大常委会除根据《宪法》67条行使解释宪法和法律,监督宪法实施,制定和修改其他法律等立法权外,制定和发布的调整行政关系的其他规范性文件;(三)国务院依照《宪法》89条于制定发布行政法规、缔结条约之外,发布的调整行政关系的决定、命令等规范性文件;(四)地方各级权力机关和行政机关于制定发布地方法规和规章外,发布的调整行政关系的其他规范性文件;(五)以不成文法形式存在的行政习惯、判例、法律原理。
  从以上分析可以看出,非正式行政法渊源具有如下法律特征:
  (一)它主要是由各种非制定法构成,内容十分庞杂,是各种制定法的协调和补充;(二)非正式行政法渊源的发布主体,既包括国家各级权力机关,也包括各级党政机关,还有各种社会团体、行业管理协会;(三)非正式行政法渊源依其发布主体不同,存在高低不同的效力位阶。
  二、非正式行政法渊源的价值构成探析
  法的价值是其作为客体对于主体人和社会需求的满足。研究非正式行政法渊源的价值,是认识和把握非正式行政法渊源内在本质,充分发挥其法律功能,准确适用于司法审查的需要。同时,行政法包括非正式行政法渊源,为不同的价值准则设定了不同的法律地位和不同的实现方式及过程。研究正式的、非正式的行政法渊源的价值,可以减少价值冲突,使多种价值准则得以并存,从而为司法审查中非正式行政法渊源的选择适用,提供一个更为准确、鲜明的参照物。非正式行政法渊源的价值主要由正义价值、秩序价值、效益价值、自由价值所构成。
  [正义价值] 正义是一个极富有生命力的概念,从中西方传统正义论到现代法律正义论,它一直随社会的发展而不断地变化着。正义不是法的产物,而是法的理念、精神和追求。严格地讲,法的秩序、效益、自由等一切价值都是建立在正义价值之上。没有正义,法的其它一切价值都是不存在的。非正式行政法渊源的正义价值主要体现在:第一,使正义得到更为普遍的认同;第二,作为法律保障正义实现的补充。这种保障上的补充,又是通过实体正义和程序正义两个途径来实现社会正义的保障的。一个缺乏正义的社会必将是一个舞弊的社会、黑暗的社会和动荡的社会。非正式行政法渊源是谋求和保护社会正义最基本的手段和途径之一。
  [秩序价值] 秩序是自然和社会存在的基础,是自然和人类社会发展的条件。其既包括自然界按自然法则形成的自然秩序,又包括人类社会中由社会规范调控所形成的社会秩序。社会规范不仅包括正式的行政法渊源,也包括非正式的行政法渊源。正式行政法渊源的缺陷、暇疵和冲突,为非正式行政法渊源提供了调控社会秩序的空间。秩序价值虽不是非正式行政法渊源的核心价值,但却是实现非正式行政法渊源正义价值、效益价值和自由价值最基础的价值成份。作为正式行政法渊源的协调与补充,非正式行政法渊源的秩序价值主要表现在三个方面:第一,通过进一步明确和规范行政主体的职能、调整统治阶级内部局部利益冲突,防止行政权力空缺或重叠,建立合理的、有规则的行政职能系统;第二,合理有序配置行政法律关系主体在行政实体法和程序法上的权利与义务,保障行政法律关系秩序;第三,强化对市场主体和各种市场关系的调整与保护,最大限度的优化配置各经济要素,稳定和协调市场结构、生产结构、流通结构、消费结构的相对平衡有序。
  [效益价值] 效益是产出减去投入后的结果。非正式行政法渊源的效益价值,集中反映在对自然资源和社会资源的有效利用与分配上。自然资源一般具有不可再生性。加强对土地、矿藏、森林等自然资源的保护和对政策、信息、权利、义务等社会资源的公正平等分配,提高其利用效益,正式和非正式行政法渊源是必不可少的调整机制、分配规则和行为规范。非正式行政法渊源的效益价值不仅表现在经济效益的获得和增加,而且还体现在权力运作效益的提高和社会公正的维护。它主要是通过优化配置行政结构及行政程序,减少和降低行政管理成本来实现的。社会公正是法律的追求,属法律正义价值的内容,也是法律效益价值的体现。
  [自由价值] 自由是人生而具有的属性。自由对于人的价值,表现为它是人的潜在能力外在化,是人发展的助动力。正如重力定律不是阻止运动的手段一样,法律不是压制自由的手段,而是人民自由的圣经[6]。法律自由是一定社会中的人们受法律保障和认可的,按自己意志进行活动的权利。非正式行政法渊源的自由价值,首先是通过对法律自由的具体化来体现的。比如宪法规定的集会游行示威自由,在《集会游行示威法》颁布之前,有关集会游行示威管理方面的非正式行政法渊源,就为这种自由的实现规定了具体的方式和方法,使游行示威自由与其他公民正常生活的自由之间得以协调。其次,非正式行政法渊源还通过对侵害他人法律自由的行为设定制裁和否定性评价,来实现对他人法律自由的维护和保障。
需要特别强调的是,法的价值是一个多元多维的庞大系统。由于价值主体的多元性、多样性、社会需求的复杂性、变化性、社会生活的广泛性、多重性,法的价值冲突在所难免。关键是我们应根据不少学者倡导的法定价值优先原则、适当成本原则、最佳效益原则,取利避害,减少和避免法的价值冲突,准确选择和适用非正式行政法渊源[7]。
  三、非正式行政法渊源的效力适用规则设计
  非正式行政法渊源的效力问题,在前苏联和西方法学界均存在争议。我国学者一般认为,非正式行政法渊源不具有法律效力。但也有少数学者认为,法律明确规定了的国家政策、国家计划,应允许其以一定范围的其它规范作为补充渊源适用于有关事件[8]。笔者认为,非正式行政法渊源的法律效力,不能抛开正式行政法渊源而孤立地去讨论它。确定非正式行政法渊源的效力,一般应遵循如下规则:
  [效力待定规则]
  ——非正式行政法渊源是否具有法律效力,取决于其与同类正式行政法渊源的联系。舍此联系,非正式行政法渊源本身,显然不具有法律效力。在未与正式行政法渊源比较对照之前,非正式行政法渊源的法律效力处于不确定状态,不能作为行政行为的合法性依据而适用于司法审查。
  [效力吸收规则]
  ——非正式行政法渊源与相同位阶或高位阶正式行政法渊源一致,则其效力为正式行政法渊源所吸收,审判中可直接适用正式行政法渊源的规定,并可参考非正式行政法渊源的具体规定。
  ——与非正式行政法渊源同类的正式行政法渊源空白时,在不与宪法、基本法律抵触的前提下,该非正式行政法渊源具有法律效力,可结合宪法、基本法律的原则条款一并适用。
  [效力冲突规则]
  ——非正式行政法渊源与相同位阶的正式行政法渊源中的强制性规范抵触的,该非正式行政法渊源中的相应规范不具有法律效力。
  ——非正式行政法渊源与相同位阶的正式行政法渊源中的任意性规范抵触的,该非正式行政法渊源的法律效力可视具体情况而定。若正式行政法渊源中的任意性规范明显滞后于社会生活现实,可根据法的价值冲突规则承认非正式行政法渊源的法律效力而适用之。
  ——非正式行政法渊源与高位阶的正式行政法渊源抵触的,该非正式行政法渊源不具有法律效力;非正式行政法渊源与低位阶的正式行政法渊源抵触的,适用该非正式行政法渊源的规定。
  [效力等级规则]
  ——与正式行政法渊源一样,非正式行政法渊源从全国人大及其常委会,国务院及其各部委、中国人民银行、审计署和其他直属机构,到地方各级人大及其常委会、地方各级人民政府及其职能部门,依发布主体不同,其效力存在高低不同的位阶等级。上位规范优于下位规范,特别规范优于普通规范,新发布的规范优于以前发布的规范。
  [效力范围规则]
  ——国家权力机关及其行政机关发布的非正式行政法渊源的效力及于全国;地方权力机关及其行政机关发布的非正式行政法渊源的效力仅限于本地方。
  四、对《行政诉讼法》相关法律适用条款的修改与完善
  我国《行政诉讼法》关于法律适用问题的规定主要存在以下缺陷:
  第一,没有把宪法作为司法审查的依据进行规定。我国学者普遍认为,宪法是正式的行政法渊源。但我国《行政诉讼法》第五十二条没有把宪法作为司法审查的依据予以规定。有学者认为,宪法是司法审查的最高依据和最终依据,但不是直接依据和具体依据[9]。笔者认为,宪法不仅是司法审查的最高依据和最终依据,也是直接依据和具体依据。人民法院对规章以下抽象行政行为的审查和对非正式行政法渊源效力的确认,必将直接涉及宪法的某些具体规定。更何况山东省高级人民法院审判的陈晓琪以侵犯姓名权的手段侵犯齐玉苓宪法保护的受教育权案,已首开直接以宪法规定判案的先河[10]。加强宪法权利的保护,实现宪法司法化已是大势所趋。
  第二,只规定正式行政法渊源是司法审查的依据,对非正式行政法渊源的效力未作规定。这与我国长期以来存在的制定法传统有关,但显然有悖于我国目前法治实践。前面已经论及,由于法律调整的局限性和社会生活的复杂性,正式行政法渊源并不能涵盖所有行政法律关系,难以解决行政发展中的问题。特别是我国行政法采用成文法主义,但又没有象民法、刑法那样形成统一法典,法律调整与行政现实之间往往出现断层和间距。我国行政主体作出的具体行政行为中,有相当一部分是依据国家政策等非正式行政法渊源作出的。这类行政行为一旦涉讼,必将导致非正式行政法渊源法律效力的确认。有条件的承认非正式行政法渊源的法律效力,与行政法治原则并不发生价值冲突。因此,行政诉讼法有必要对非正式行政法渊源的法律效力作出规定。
  第三,对法律解释的法律效力和法律地位未作规定。我国不少法律法规和规章都授予某一行政主体对本行政法规范的解释权,但对这些解释在司法审查中的法律地位,《行政诉讼法》并未规定。笔者以为,根据我国法律解释权限的划分,全国人大及其常委会的立法解释,国务院的行政解释,最高法院和最高检察院的司法解释,是行政审判的当然根据,其他解释只能作为非正式行政法渊源适用。
综上,笔者建议,对我国《行政诉讼法》第五十二条、五十三条作出修改,将宪法和立法解释、行政解释、司法解释作为司法审查的直接依据、政府公共政策等非正式行政法渊源作为参考依据在条款中明确予以规定。

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