本案当事人最大的争议焦点就是:被告作出行政处罚时适用的法律是否正确,这就涉及到规章在行政诉讼中参照适用的问题。如何理解“参照”的含义行政规章是我国法律体系的重要组成部分,对行政机关、立法机关、司法机关都有约束力,而且有很多规章是根据法律法规的明确授权制定的,是法律法规的具体化和重要补充,如果将规章排除在法院评价具体行政行为的依据之外, The biggest controversial issue in this case is: Whether the law applicable to the defendant in making an administrative penalty is correct or not, which refers to the application of the rules in administrative litigation. How to Understand the Meanings of “Reference” Administrative regulations are an important part of our legal system. They are binding on administrative organs, legislatures and judicial organs. And many regulations are formulated in accordance with the express authorization of laws and regulations. They are laws The specific and important addition of laws and regulations, if rules are excluded from the basis for the court to evaluate specific administrative acts,