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中國法律體制（招股說明書節選）
中國法制體系以《中華人民共和國憲法》為基礎，由成文法律、法規、條例及地方立法、特別
行政區法律及中國政府簽訂的國際條約形成的法律等組成。法院判例不具先例約束力，但具有司法參照及指導作用。
《中華人民共和國憲法》授權中國全國人民代表大會（「全國人大」）及全國人大常務委員會行使國家立法權。全國人大有權修改憲法，制定并修改有關國家機關及民事與刑事問題的基本法律。除須由全國人大制定及修改的法律之外，全國人大常務委員會有權制定及修改所有法律。國務院為國家最高行政機關，有權制定行政規章及條例。國務院下屬各部委亦有權在所屬各部門的管轄范圍內簽發命令、指示及條例。國務院及下屬各部委頒布的所有行政規章、條例、指示及命令均須與中國憲法及全國人大制定的國家法律保持一致。倘出現任何沖突，則全國人大常務委員會有權取消各行政規章、條例、指示及命令。
在地方一級，各省及直轄市人民代表大會及其各自的常務委員會可以制定地方規章及條例，地
方人民政府可以頒布適用于各行政區的行政規章及指示。此等地方法規須與中國憲法、國家法律及國務院頒布的行政法規保持一致。
國務院、省及直轄市政府還可在新的法律領域為試行目的制定或簽發各種規章、條例或指示。
試用措施獲得充足的經驗后，國務院可將立法建議提交全國人大或全國人大常務委員會考慮進行國家級立法。
《中華人民共和國憲法》授權全國人大常務委員會對法律進行詮釋。根據一九八一年六月十日
通過的《全國人民代表大會常務委員會關于加強法律解釋工作的決議》，最高人民法院除有權在司法程序中對法律進行解釋外，還有權對特定的案件進行解釋。國務院及其各部委亦有權解釋各自頒布的規章及條例。在地方一級，解釋法律的權利授予頒布該法規的各地方立法機構及各行政機關。
The PRC legal system is based on the PRC Constitution and is made up of written laws,
regulations, directives and local laws, laws of Special Administrative Regions and laws resulting from international treaties entered into by the PRC government. Court case verdicts do not constitute binding precedents. However, they are used for the purposes of judicial reference and guidance.
The National People’s Congress of the PRC (‘‘NPC’’) and the Standing Committee of the
NPC are empowered by the PRC Constitution to exercise the legislative power of the State. The NPC has the power to amend the PRC Constitution and enact and amend basic laws governing State agencies and civil and criminal matters. The Standing Committee of the NPC is empowered to enact and amend all laws except for the laws that are required to be enacted and amended by the NPC.
The State Council is the highest organ of the State administration and has the power to enact
administrative rules and regulations. The ministries and commissions under the State Council are also vested with the power to issue orders, directives and regulations within the jurisdiction of their respective departments. All administrative rules, regulations, directives and orders promulgated by the State Council and its ministries and commissions must be consistent with the PRC Constitution and the national laws enacted by the NPC. In the event that a conflict arises, the Standing Committee of the NPC has the power to annul administrative rules, regulations, directives and orders.
At the regional level, the provincial and municipal congresses and their respective standing
committees may enact local rules and regulations and the people’s governments may promulgate administrative rules and directives applicable to their own administrative areas. These local laws and regulations must be consistent with the PRC Constitution, the national laws and the administrative rules and regulations promulgated by the State Council. The State Council, provincial and municipal governments may also enact or issue rules, regulations or directives in new areas of the law for experimental purposes. After gaining sufficient experience with experimental measures, the State Council may submit legislative proposals to be considered by the NPC or the Standing Committee of the NPC for enactment at the national level.
The PRC Constitution vests the power to interpret laws in the Standing Committee of the
NPC. According to the Decision of the Standing Committee of the NPC Regarding the Strengthening of Interpretation of Laws passed on June 10, 1981, the Supreme People’s Court, in addition to its power to give general interpretation on the application of laws in judicial proceedings, also has the power to interpret specific cases. The State Council and its ministries and commissions are also vested with the power to interpret rules and regulations that they have promulgated. At the regional level, the power to interpret regional laws is vested in the regional legislative and administrative bodies which promulgate such laws.
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