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我国法律的修改有两种方式:一种是修正,另一种是修订。法律的修正与修订主要有以下区别: 第一,修改的内容不同。法律的修正是指法定机关对法律的部分条款进行的修改,是局部的或者个别的修改。如十届全国人大常委会第十八次会议于2005年10月27日通过的《关于修改〈中华人民共和国个人所得税法〉的决定》,只对个人所得税法的两条内容作了修改。当然有时法律的修正条款不少,但从总体上来看还是局部的,不是全局的修改,只能是修正,不是修订。
There are two ways to amend our laws: one is amendment and the other is revision. The main differences between the amendments and amendments to the law are as follows: First, the content of the amendments is different. Law amendment refers to the statutory body of the law to amend some of the provisions of the local or individual amendments. For example, the “Decision on Amending the Individual Income Tax Law of the People’s Republic of China” passed by the 18th meeting of the Tenth NPC Standing Committee on October 27, 2005 only changed the two contents of the Individual Income Tax Law. Of course, there are a great number of amendments to the law sometimes. However, the amendment is still partial and not global in nature. It can only be amended and not amended.