财政部、国家税务总局关于豆粕等粕类产品征免增值税政策的通知
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财政部、国家税务总局关于豆粕等粕类产品征免增值税政策的通知
财政部、国家税务总局关于豆粕等粕类产品征免增值税政策的通知
财税[2001]30号
财政部、国家税务总局
2001-8-7
海关总署，各省、自治区、直辖市、计划单列市财政（局）、国家税务局：
经国务院批准，现将饲料产品征免增值税问题通知如下：
一、自2000年6月1日起，饲料产品分为征收增值税和免征增值税两类。
二、进口和国内生产的饲料，一律执行同样的征税或免税政策。
三、自2000年6月1日起，豆粕属于征收增值税的饲料产品，进口或国内生产豆粕，均按13％的税率征收增值税。其它粕类属于免税饲料产品，免征增值税，已征收入库的税款做退库处理。
四、为保护纳税人的经济利益，对纳税人2000年6月1日至9月30日期间销售的国内生产的豆粕以及在此期间定货并进口的豆粕，凭有效凭证，仍免征增值税，已征收入库的增值税给予退还。
五、自2000年6月1日起，《国家税务总局关于修改〈国家税务总局关于修订“饲料”注释及加强饲料征免增值税管理问题的通知〉的通知》（国税发[2000]93号）第二条的规定停止执行。
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不得强迫自证其罪与应如实回答的理解与适用
－－浅议新刑事诉讼法
我国在进行刑事诉讼法的再修改过程中，关于是否增加“不得强迫自证其罪”，也即“不得采取暴力、胁迫、强迫的方式证明自己有罪或做出致使自己不利的陈述”，备受社会关注。普遍认为，增加规定“不得强迫自证其罪”能从根源上遏制刑讯逼供，但前提是必须废除原有刑诉法中关于“犯罪嫌疑人对侦查人员的提问，应当如实回答”的规定。只有一立一废，我国刑事诉讼结构才能从根本上转向以平等对抗为基础、以保障人权为核心的当事人主义诉讼，才能真正实现我国刑事诉讼从传统走向现代，与国际刑事司法接轨。
2012年3月14日，新修正的《中华人民共和国刑事诉讼法》正式发布。该法第五十五条明确规定，不得强迫任何人证实自己有罪，但第一百一十八条也同时保留犯罪嫌疑人对侦查人员的提问，应当如实回答。这样的规定，不免又引起了一场新的争议，更有学者认为，嫌疑人没有拒绝的权利，也没有保持沉默的权利，这样又形成了冲突，很明显是反映了立法者对不得强迫自证其罪规定的不彻底性。应当如实回答真的与不得强迫自证其罪相矛盾吗？实则未必，矛盾不矛盾，关键还是对两条规定进行正确解读，把握其新刑诉法的立法本意。
一、关于“应当如实回答”
所谓“应当如实回答”，按照通常理解，“就是实事求是的回答，是就是，非就非，既不无中生有，又不避重就轻；既不夸大其问，又不故意缩小。”[①]也即社会大众所普遍认定的“如实陈述义务”。对于这一义务，结合我国1996年刑事诉讼法第93条关于讯问犯罪嫌疑人的两大部分程序，笔者认为应当做如下认定：第一部分是“先讯问犯罪嫌疑人有无犯罪行为，让其陈述有罪的情节或无罪的辩解”，然后进入第二部分是“向犯罪嫌疑人提问，”之后“犯罪嫌疑人针对侦查人员的提问，应当如实回答。”也即只有在犯罪嫌疑人已经“陈述有罪的情节或者无罪的辩解”的基础和前提下，立法上才要求犯罪嫌疑人如实回答。”[②]可以说，针对犯罪嫌疑人面对侦查人员的提问，笔者认为犯罪嫌疑人做到应当“如实”回答，而不是“应当回答”，这样的解释结论，也就相当于赋予犯罪嫌疑人享有沉默权。
可是，1996年刑事诉讼法的立法原意不仅是在于犯罪嫌疑人有“如实陈述义务”，而且否定犯罪嫌疑人享有沉默权，也即针对侦查人员的提问，犯罪嫌疑人必须全部回答，且需全部如实回答。这样的立法原意造成的直接后果，那就是刑讯逼供的不断发生、屡禁不止。而消除这一不利困境的唯一方式就是打破旧有立法原意，赋予犯罪嫌疑人沉默权，从保障人权的角度出发，建立更为科学、更为民主的刑事诉讼制度。因此，经过多年反复的研究和实践，2012年新修正的刑诉法之“不得强迫自证其罪”规定孕育而生。
二、“不得强迫自证其罪”的确立
“不得强迫自证其罪”通常被视为一项权利或者特权，往往被称为“反对自证其罪的权利”或者“反对自证其罪的特权”，[③]在我国有时也被译作“不受强迫自证其罪的特权”，“反对强迫自我归罪的特权”、“拒绝自我归罪的特权”、“拒绝自陷于罪的特权”或者“反对强迫性自我归罪的特免权”等等。[④]我国新刑诉法第五十条明确规定审判人员、检查人员、侦查人员必须依照法定程序，收集能够证实犯罪嫌疑人、被告人有罪或者无罪、犯罪情节轻重的各种证据。严禁刑讯逼供和以威胁、引诱、欺骗以及其他非法方法收集证据，不得强迫任何人证实自己有罪。作为一项重要的人权保障原则，很多国家都将其作为一项重要的宪法性权利予以保障，如今我国新刑诉法引入这一原则，无不是紧跟国际刑事司法准则，以赋予被告人、犯罪嫌疑人一项民主、科学的当事人刑事诉讼权利。
按照普通法解释并结合我国刑诉法条，不得强迫自证其罪规定项下，犯罪嫌疑人享有两项权利：一是犯罪嫌疑人对于是否回答侦查人员的提问享有不受强迫的权利；二是犯罪嫌疑人对于是否回答享有是否提供不利于己的陈述的权利。前者是自由权利规则，后者是沉默权利规则。自由权利规则要求只有基于犯罪嫌疑人自愿的回答、自愿的陈述才是合法的证据，只要不是自愿的，无论是何原因，均不予采纳。
因此，凡是刑讯逼供、威胁、引诱、欺骗及其他方法获取的犯罪嫌疑人陈述，均认定为非法证据予以排除。沉默权利规则则是以消极形式反对自证其罪的行为，即拒绝陈述其有罪的情节，并且犯罪嫌疑人“不回答”也不能被视为态度不好或者主观恶性深、人身危险性大，更不能以抗拒回答为由而受到惩罚。也就是说，“抗拒从严”的政策因违反了新刑诉法的立法本意，将不复存在。总之，根据“不得强迫自证其罪”原则，犯罪嫌疑人享有是否回答侦查人员提问也即是否陈述的选择权，他没有与侦查人员合作的义务，故完全可以选择不陈述而拒绝回答侦查人员的提问，这也就是充分肯定犯罪嫌疑人享有沉默权的体现。
三、二者互无矛盾、相辅相成
1996年刑事诉讼法对于“应当如实回答”的立法本意是针对侦查人员提出的与案件有关的任何提问，犯罪嫌疑人必须全部回答，并且需要全部如实回答。而随着2012年新刑诉法的正式发布，“不得强迫自证其罪”引入法条，“应当如实回答”的立法原意将改变，其立法原意将增添新的内涵，那就是针对侦查人员提出要求证实自己有罪提问，犯罪嫌疑人可以不予回答，但是一旦自愿回答提问，那就必须如实回答。
首先，根据第五十条之规定，在“不得强迫自证其罪”原则下，犯罪嫌疑人享有陈述自由权，也即他可以选择自愿陈述，也可以选择拒绝陈述，立法赋予其充分的人权保障。一旦审判人员、检查人员、侦查人员未依照法定程序，采用刑讯逼供、威胁、引诱、欺骗以及其他非法方法强迫犯罪嫌疑人证实自己有罪，该口供视为非法证据予以排除。犯罪嫌疑人享有沉默权，犯罪嫌疑人可以拒绝陈述其有罪的情节，不是“应当回答”审判人员、检查人员、侦查人员要求其供述的问题。这样侦查人员获取证据的侦查模式就顺理成章由“口供本位”转向“物证本位”了。
其次，根据第一百一十八条之规定，犯罪嫌疑人一旦选择陈述，也即针对侦查人员的提问，犯罪嫌疑人选择了进行回答，那么对侦查人员的提问就应当做到应当“如实”回答。立法给予犯罪嫌疑人充分的人权保障，一旦他放弃了这一特权而选择陈述，那么就不得虚构事实而误导侦查或者审判，否则就违反了应当“如实”回答义务。
摒弃“应当如实回答”与“不得强迫自证其罪”相冲突的错误认识，深刻领会两者间的具体内涵及新刑事诉讼法新的立法本意，方能在实务中正确的加以适用。只有如此，才能真正保障在刑事诉讼过程中依法办案，保障无罪的人不受刑事追究，保护公民的人身权利、财产权利、民主权利和其他权利，保障社会主义建设事业顺利进行。
【注释】：
①陈光中主编：《刑事诉讼法学》新编，中国政法大学出版社1996年版，第287页。
②参见樊崇义主编：《刑事诉讼法实施问题与对策研究》，中国人民大学出版社2001年版，第343页。
③参见陈光中等主编：《联合国刑事司法准则与中国刑事法制》，法律出版社2001年版，第343页。
④参见王进喜：《刑事证人证言论》，中国人民公安大学出版社，第143页。
江西省人民政府
江西省企业投资项目备案办法(附:英文译本)
《江西省企业投资项目备案办法》已经2006年4月12日省人民政府第43次常务会议审议通过，现予公布施行。
省长 黄智权
二○○六年四月十四日
江西省企业投资项目备案办法
第一条 为规范企业投资项目的备案管理，落实企业投资决策自主权，根据《国务院关于投资体制改革的决定》和《国家发展改革委关于实行企业投资项目备案制指导意见的通知》，结合本省实际，制定本办法。
第二条 本省行政区域内企业投资项目的备案，适用本办法。
本办法所称的企业投资项目，是指企业不使用政府性资金，投资建设国务院颁布的《政府核准的投资项目目录》、《江西省政府核准的投资项目目录》以及国家法律法规和国务院专门规定禁止投资以外的项目。
第三条 县级以上人民政府发展改革（计划）行政主管部门和经济贸易行政主管部门为企业投资项目备案机关。企业基本建设类投资项目由发展改革（计划）行政主管部门备案；企业技术改造类投资项目由经济贸易行政主管部门备案。
环境保护、国土资源、城市规划、安全生产监督管理等有关部门，应当在各自职责范围内协助做好企业投资项目备案工作。
项目备案机关和有关部门应当建立信息共享机制，加强联系和沟通，为企业投资提供便利。
第四条 企业投资建设实行备案制的项目，应当根据项目类别和规定的备案权限，向相应的项目备案机关申请备案。
第五条 中央驻赣企业、省管企业投资项目由省人民政府项目备案机关备案。其他企业投资项目，按照属地原则，由项目所在地市、县（区）人民政府项目备案机关备案。法律、法规或者规章另有规定的，从其规定。
设区市与县（市、区）人民政府项目备案机关备案权限的划分，由各设区市人民政府确定。
第六条 项目申报单位申请备案，应当向项目备案机关提交企业投资项目备案申请表。
企业投资项目备案申请表包括下列内容：
（一）项目申报单位基本情况；
（二）项目名称；
（三）建设性质；
（四）建设地点；
（四）建设规模和主要建设内容；
（五）总投资和资金来源。
项目申报单位应当对企业投资项目备案申请表内容的真实性负责。
第七条 项目备案机关应当将企业投资项目备案所涉及的法律、法规、规章和政策，以及企业投资项目备案申请表格式文本予以公布，方便企业查询、索取。
第八条 项目备案机关对企业投资项目的下列内容进行审查：
（一）是否属于备案范围；
（二）是否属于本机关管辖范围；
（三）是否符合国家产业政策；
（四）是否符合法律、法规、规章的规定。
第九条 企业投资项目备案申请表不符合要求的，项目备案机关应当当场或者在3个工作日内一次告知项目申报单位补正。
企业投资项目备案申请表符合要求的，项目备案机关应当当场受理。
第十条 项目备案机关应当自受理企业投资项目备案申请之日起5个工作日内，作出是否备案的决定，并向社会公布。符合备案规定的，予以备案，发给企业投资项目备案通知书；不符合备案规定的，不予备案，发给不予备案通知书，并说明理由。
项目备案机关应当将企业投资项目备案通知书和不予备案通知书抄送相关行政主管部门。
第十一条 环境保护、国土资源、建设、城市规划、安全生产监督管理、质量监督等部门，应当按照职能分工，对项目备案机关予以备案的项目依法审查和办理相关手续；对应当备案而未备案以及项目备案机关不予备案的项目，不予办理相关手续。
第十二条 各级项目备案机关应当对企业投资项目的备案材料进行整理、归纳、分析，做好社会投资的监测工作，并及时向上级项目备案机关报送相关材料。
第十三条 已备案项目有下列情形之一的，应当重新办理备案手续：
（一）项目法人发生变化的；
（二）建设地点发生变更的；
（三）变更建设方案可能对环境、安全生产等产生重大不利影响的。
第十四条 企业投资项目备案通知书的有效期为2年，自送达之日起计算。
企业投资项目在备案通知书有效期内未开工的，项目申报单位需要继续建设，应当在有效期届满前30日内向原项目备案机关申请延续，原项目备案机关应当在备案通知书有效期届满前作出是否准予延续的决定。
第十五条 项目备案机关应当加强备案项目的监管，对项目申报单位以拆分项目、提供虚假材料等不正当手段取得企业投资项目备案文件的，应当撤销该项目的备案；对未予备案擅自开工建设以及不按备案内容进行建设的项目，应当责令其停止建设，并依法追究有关单位和责任人的责任。
第十六条 项目备案机关工作人员在备案过程中玩忽职守、滥用职权或者徇私舞弊的，依法给予行政处分；构成犯罪的，依法追究刑事责任。
第十七条 事业单位、社会团体等非企业单位投资建设备案范围内的项目，按照本办法进行备案。
第十八条 本办法自公布之日起施行。
英文译本
Decree of the People’s
Government of Jiangxi Province
No.
146
Measures of Jiangxi Province for
Record-keeping of Enterprise Investment Projects examined and approved at the
43rd Executive Meeting of the People’s Government of Jiangxi Province on April
12, 2006 are hereby promulgated and shall be effective as of the date of
promulgation.
Governor: Huang
Zhiquan
April 14,
2006
Measures of Jiangxi
Province for Record-keeping of Enterprise Investment
Projects
Article 1These Measures are formulated in accordance with the
Decision of the State Council on the Reform of the Investment System and the
Circular of the National Development and Reform Commission about the Guidelines
for Implementing the Record-keeping System of Enterprise Investment Projects
with actual situations of the province taken into account for the purpose of
standardizing the record management of the enterprise investment projects and
facilitating the exercise of
autonomous decision-making right of enterprises in
investment.
Article 2These Measures apply to reporting for the record of the
enterprise investment projects within the administrative areas of the
province.
The term
“enterprise investment projects” in these Measures refers only to the projects
(which are free of government funds) listed in《Catalogue of
Investment Projects Approved by the Government》and《Catalogue of
Investment Projects Approved by the Government of Jiangxi
Province》；it also refers
to all other projects with the exception of those in violation of state laws and
regulations or prohibited by the State Council.
Article 3The administrative competent
departments of development and reform (planning) and the administrative
competent departments of economy and trade of the people’s governments at or
above the county level are the record-keeping organs for enterprise investment
projects. The competent departments of development and reform (planning) of the
people’s governments are responsible for the record-keeping of capital
construction of the enterprise investment projects; the competent departments of
economy and trade are responsible for the record-keeping of technical renovation
for the enterprise investment projects.
The departments
responsible for environmental protection, national land resource management,
urban planning, supervision and management of safe production shall assist with
the record-keeping of the enterprise investment projects within their respective
realms of functions and
duties.
The
record-keeping organs and the relevant departments shall establish an
information-sharing mechanism strengthening connection and communication between
them for the sake of facilitating the enterprise
investment.
Article 4The enterprise investment projects which need to report
for the record shall apply to the corresponding record-keeping organs for being
reported for the record according to the project category and prescribed extent
of power in record-keeping.
Article 5The investment projects of the Jiangxi-based state-run
enterprises and the provincial enterprises are reported for the record to the
record-keeping organ of the provincial people’s government. Other enterprise
investment projects are reported for the record to the record-keeping organs of
people’s governments of the prefecture, municipality or county (district) where
the projects exist according to the domicile principle. However, if otherwise
specifically provided by laws, regulations or rules, they shall
prevail.
The division of
the power extent of the record-keeping organs of the municipality with
subordinate administrative areas and county (municipality, region) people’s
governments is defined by the people’s government of the municipality with
subordinate administrative areas.
Article 6Any project unit which reports for the record shall
submit an application form of enterprise investment project to the
record-keeping organ.
The application
form of enterprise investment project includes the following
contents:
(1) the basic
conditions of the project application unit;
(2) the name of the
project;
(3) construction
nature;
(4) construction
site;
(5) construction scale
and the main construction contents; and
(6) total investment
and its source.
The project
application unit shall be responsible for the genuineness of the contents in the
application form of enterprise investment project.
Article 7The record-keeping organs shall make public the laws,
regulations, rules and policies concerning the record-keeping of enterprise
investment projects and the application form format for the record-keeping of
enterprise investment projects to make them accessible to the enterprises on
request.
Article 8The record-keeping organs shall examine the following
contents of the enterprise investment projects:
(1) whether the
projects are within the scope of the record;
(2) whether the
projects are within the scope of their
jurisdiction;
(3) whether the
projects conform to the national industry policy; and
(4) whether the
projects conform to the stipulations of laws, regulations and
rules.
Article 9Where the application form of the enterprise investment
project does not meet the requirements, the record-keeping organ shall ask the
project application unit to make corrections and amendments on the spot or once
and for all within three working days.
Where the
application form of the enterprise investment project meets the requirements,
the record-keeping organ shall accept the application on the
spot.
Article 10The record-keeping organ shall decide whether to accept
the record application or not within five days from the date of acceptance of
the application for reporting for the record of the enterprise investment
project and make it known to the society. If the application conforms to the
stipulations for record-keeping, the record-keeping organ shall accept the
application, notifying the applicant of its decision to put on record the enterprise investment project; if the
application does not conform to the stipulations for record-keeping, the
record-keeping organ shall not accept the application, notifying the applicant
of its decision to not accept to put on record the enterprise investment project
together with the reasons for it.
The
record-keeping organ shall send a copy of the notice of accepting or not
accepting the record application of the enterprise investment project to the
relevant administrative competent departments.
Article 11The departments responsible for environmental
protection, national land resource management, urban planning, supervision and
management of safe production shall examine projects filed on record by the
record-keeping organs and handle the relevant procedures according to laws and
their respective functions and duties. As for the projects which should have
been reported for the record but have not been done so or the projects whose
applications were not accepted by the record-keeping organs, those departments
shall not handle the relevant procedures.
Article 12The record-keeping organs at the different levels shall
sort out, classify and analyze the recorded materials of the enterprise
investment projects, keep a close watch on the social investment and submit the
relevant data to the higher record-keeping organs on time.
Article 13Where projects for the record have any one of the
following circumstances, the archival procedures shall be handled
again.
(1) the change of the
legal person of the project;
(2) the change of the
construction site; and
(3) the change of the
construction scheme can produce great negative influence on the environment,
safe production, etc.
Article 14The notice of record-keeping of the enterprise
investment project is valid for two years, starting from the date of
service.
Where the
construction of the enterprise investment project has not started and the
project application unit which needs to undertake the construction shall apply
to the original record-keeping organ for extension of construction within 30
days prior to the expiry of the validity period of the notice. The original
record-keeping organ shall make a decision whether or not to approve the
extension prior to the expiry of the notice .
Article 15The record-keeping organs shall strengthen the
supervision and management of the projects for the record. Where any project
application unit obtains the record-keeping document of the enterprise
investment project by inappropriate means such as dismembering the project,
providing the false materials, etc., the record-keeping organ shall dissolve the
record-keeping of the project. Where any project application unit starts
construction without authorization or constructs the project which is not in
accordance with the record-keeping contents, the record-keeping organ shall
order the unit to stop the construction and investigate the relevant unit and
its responsible person for their legal liability.
Article 16Where a staff member of any organ neglects his duties,
abuses his power or resorts to cheating for his self purposes, he shall be given
an administrative sanction; if a crime is committed, he shall be investigated
for criminal liability.
Article 17The record-keeping of the investment projects of the
non-enterprise units such as public institutions and social organizations, etc.
shall be handled in accordance with these measures.
Article 18Measures shall be effective as of the date of
promulgation.
－－浅议新刑事诉讼法
我国在进行刑事诉讼法的再修改过程中，关于是否增加“不得强迫自证其罪”，也即“不得采取暴力、胁迫、强迫的方式证明自己有罪或做出致使自己不利的陈述”，备受社会关注。普遍认为，增加规定“不得强迫自证其罪”能从根源上遏制刑讯逼供，但前提是必须废除原有刑诉法中关于“犯罪嫌疑人对侦查人员的提问，应当如实回答”的规定。只有一立一废，我国刑事诉讼结构才能从根本上转向以平等对抗为基础、以保障人权为核心的当事人主义诉讼，才能真正实现我国刑事诉讼从传统走向现代，与国际刑事司法接轨。
2012年3月14日，新修正的《中华人民共和国刑事诉讼法》正式发布。该法第五十五条明确规定，不得强迫任何人证实自己有罪，但第一百一十八条也同时保留犯罪嫌疑人对侦查人员的提问，应当如实回答。这样的规定，不免又引起了一场新的争议，更有学者认为，嫌疑人没有拒绝的权利，也没有保持沉默的权利，这样又形成了冲突，很明显是反映了立法者对不得强迫自证其罪规定的不彻底性。应当如实回答真的与不得强迫自证其罪相矛盾吗？实则未必，矛盾不矛盾，关键还是对两条规定进行正确解读，把握其新刑诉法的立法本意。
一、关于“应当如实回答”
所谓“应当如实回答”，按照通常理解，“就是实事求是的回答，是就是，非就非，既不无中生有，又不避重就轻；既不夸大其问，又不故意缩小。”[①]也即社会大众所普遍认定的“如实陈述义务”。对于这一义务，结合我国1996年刑事诉讼法第93条关于讯问犯罪嫌疑人的两大部分程序，笔者认为应当做如下认定：第一部分是“先讯问犯罪嫌疑人有无犯罪行为，让其陈述有罪的情节或无罪的辩解”，然后进入第二部分是“向犯罪嫌疑人提问，”之后“犯罪嫌疑人针对侦查人员的提问，应当如实回答。”也即只有在犯罪嫌疑人已经“陈述有罪的情节或者无罪的辩解”的基础和前提下，立法上才要求犯罪嫌疑人如实回答。”[②]可以说，针对犯罪嫌疑人面对侦查人员的提问，笔者认为犯罪嫌疑人做到应当“如实”回答，而不是“应当回答”，这样的解释结论，也就相当于赋予犯罪嫌疑人享有沉默权。
可是，1996年刑事诉讼法的立法原意不仅是在于犯罪嫌疑人有“如实陈述义务”，而且否定犯罪嫌疑人享有沉默权，也即针对侦查人员的提问，犯罪嫌疑人必须全部回答，且需全部如实回答。这样的立法原意造成的直接后果，那就是刑讯逼供的不断发生、屡禁不止。而消除这一不利困境的唯一方式就是打破旧有立法原意，赋予犯罪嫌疑人沉默权，从保障人权的角度出发，建立更为科学、更为民主的刑事诉讼制度。因此，经过多年反复的研究和实践，2012年新修正的刑诉法之“不得强迫自证其罪”规定孕育而生。
二、“不得强迫自证其罪”的确立
“不得强迫自证其罪”通常被视为一项权利或者特权，往往被称为“反对自证其罪的权利”或者“反对自证其罪的特权”，[③]在我国有时也被译作“不受强迫自证其罪的特权”，“反对强迫自我归罪的特权”、“拒绝自我归罪的特权”、“拒绝自陷于罪的特权”或者“反对强迫性自我归罪的特免权”等等。[④]我国新刑诉法第五十条明确规定审判人员、检查人员、侦查人员必须依照法定程序，收集能够证实犯罪嫌疑人、被告人有罪或者无罪、犯罪情节轻重的各种证据。严禁刑讯逼供和以威胁、引诱、欺骗以及其他非法方法收集证据，不得强迫任何人证实自己有罪。作为一项重要的人权保障原则，很多国家都将其作为一项重要的宪法性权利予以保障，如今我国新刑诉法引入这一原则，无不是紧跟国际刑事司法准则，以赋予被告人、犯罪嫌疑人一项民主、科学的当事人刑事诉讼权利。
按照普通法解释并结合我国刑诉法条，不得强迫自证其罪规定项下，犯罪嫌疑人享有两项权利：一是犯罪嫌疑人对于是否回答侦查人员的提问享有不受强迫的权利；二是犯罪嫌疑人对于是否回答享有是否提供不利于己的陈述的权利。前者是自由权利规则，后者是沉默权利规则。自由权利规则要求只有基于犯罪嫌疑人自愿的回答、自愿的陈述才是合法的证据，只要不是自愿的，无论是何原因，均不予采纳。
因此，凡是刑讯逼供、威胁、引诱、欺骗及其他方法获取的犯罪嫌疑人陈述，均认定为非法证据予以排除。沉默权利规则则是以消极形式反对自证其罪的行为，即拒绝陈述其有罪的情节，并且犯罪嫌疑人“不回答”也不能被视为态度不好或者主观恶性深、人身危险性大，更不能以抗拒回答为由而受到惩罚。也就是说，“抗拒从严”的政策因违反了新刑诉法的立法本意，将不复存在。总之，根据“不得强迫自证其罪”原则，犯罪嫌疑人享有是否回答侦查人员提问也即是否陈述的选择权，他没有与侦查人员合作的义务，故完全可以选择不陈述而拒绝回答侦查人员的提问，这也就是充分肯定犯罪嫌疑人享有沉默权的体现。
三、二者互无矛盾、相辅相成
1996年刑事诉讼法对于“应当如实回答”的立法本意是针对侦查人员提出的与案件有关的任何提问，犯罪嫌疑人必须全部回答，并且需要全部如实回答。而随着2012年新刑诉法的正式发布，“不得强迫自证其罪”引入法条，“应当如实回答”的立法原意将改变，其立法原意将增添新的内涵，那就是针对侦查人员提出要求证实自己有罪提问，犯罪嫌疑人可以不予回答，但是一旦自愿回答提问，那就必须如实回答。
首先，根据第五十条之规定，在“不得强迫自证其罪”原则下，犯罪嫌疑人享有陈述自由权，也即他可以选择自愿陈述，也可以选择拒绝陈述，立法赋予其充分的人权保障。一旦审判人员、检查人员、侦查人员未依照法定程序，采用刑讯逼供、威胁、引诱、欺骗以及其他非法方法强迫犯罪嫌疑人证实自己有罪，该口供视为非法证据予以排除。犯罪嫌疑人享有沉默权，犯罪嫌疑人可以拒绝陈述其有罪的情节，不是“应当回答”审判人员、检查人员、侦查人员要求其供述的问题。这样侦查人员获取证据的侦查模式就顺理成章由“口供本位”转向“物证本位”了。
其次，根据第一百一十八条之规定，犯罪嫌疑人一旦选择陈述，也即针对侦查人员的提问，犯罪嫌疑人选择了进行回答，那么对侦查人员的提问就应当做到应当“如实”回答。立法给予犯罪嫌疑人充分的人权保障，一旦他放弃了这一特权而选择陈述，那么就不得虚构事实而误导侦查或者审判，否则就违反了应当“如实”回答义务。
摒弃“应当如实回答”与“不得强迫自证其罪”相冲突的错误认识，深刻领会两者间的具体内涵及新刑事诉讼法新的立法本意，方能在实务中正确的加以适用。只有如此，才能真正保障在刑事诉讼过程中依法办案，保障无罪的人不受刑事追究，保护公民的人身权利、财产权利、民主权利和其他权利，保障社会主义建设事业顺利进行。
【注释】：
①陈光中主编：《刑事诉讼法学》新编，中国政法大学出版社1996年版，第287页。
②参见樊崇义主编：《刑事诉讼法实施问题与对策研究》，中国人民大学出版社2001年版，第343页。
③参见陈光中等主编：《联合国刑事司法准则与中国刑事法制》，法律出版社2001年版，第343页。
④参见王进喜：《刑事证人证言论》，中国人民公安大学出版社，第143页。
江西省企业投资项目备案办法
江西省企业投资项目备案办法(附:英文译本)
《江西省企业投资项目备案办法》已经2006年4月12日省人民政府第43次常务会议审议通过，现予公布施行。
省长 黄智权
二○○六年四月十四日
江西省企业投资项目备案办法
第一条 为规范企业投资项目的备案管理，落实企业投资决策自主权，根据《国务院关于投资体制改革的决定》和《国家发展改革委关于实行企业投资项目备案制指导意见的通知》，结合本省实际，制定本办法。
第二条 本省行政区域内企业投资项目的备案，适用本办法。
本办法所称的企业投资项目，是指企业不使用政府性资金，投资建设国务院颁布的《政府核准的投资项目目录》、《江西省政府核准的投资项目目录》以及国家法律法规和国务院专门规定禁止投资以外的项目。
第三条 县级以上人民政府发展改革（计划）行政主管部门和经济贸易行政主管部门为企业投资项目备案机关。企业基本建设类投资项目由发展改革（计划）行政主管部门备案；企业技术改造类投资项目由经济贸易行政主管部门备案。
环境保护、国土资源、城市规划、安全生产监督管理等有关部门，应当在各自职责范围内协助做好企业投资项目备案工作。
项目备案机关和有关部门应当建立信息共享机制，加强联系和沟通，为企业投资提供便利。
第四条 企业投资建设实行备案制的项目，应当根据项目类别和规定的备案权限，向相应的项目备案机关申请备案。
第五条 中央驻赣企业、省管企业投资项目由省人民政府项目备案机关备案。其他企业投资项目，按照属地原则，由项目所在地市、县（区）人民政府项目备案机关备案。法律、法规或者规章另有规定的，从其规定。
设区市与县（市、区）人民政府项目备案机关备案权限的划分，由各设区市人民政府确定。
第六条 项目申报单位申请备案，应当向项目备案机关提交企业投资项目备案申请表。
企业投资项目备案申请表包括下列内容：
（一）项目申报单位基本情况；
（二）项目名称；
（三）建设性质；
（四）建设地点；
（四）建设规模和主要建设内容；
（五）总投资和资金来源。
项目申报单位应当对企业投资项目备案申请表内容的真实性负责。
第七条 项目备案机关应当将企业投资项目备案所涉及的法律、法规、规章和政策，以及企业投资项目备案申请表格式文本予以公布，方便企业查询、索取。
第八条 项目备案机关对企业投资项目的下列内容进行审查：
（一）是否属于备案范围；
（二）是否属于本机关管辖范围；
（三）是否符合国家产业政策；
（四）是否符合法律、法规、规章的规定。
第九条 企业投资项目备案申请表不符合要求的，项目备案机关应当当场或者在3个工作日内一次告知项目申报单位补正。
企业投资项目备案申请表符合要求的，项目备案机关应当当场受理。
第十条 项目备案机关应当自受理企业投资项目备案申请之日起5个工作日内，作出是否备案的决定，并向社会公布。符合备案规定的，予以备案，发给企业投资项目备案通知书；不符合备案规定的，不予备案，发给不予备案通知书，并说明理由。
项目备案机关应当将企业投资项目备案通知书和不予备案通知书抄送相关行政主管部门。
第十一条 环境保护、国土资源、建设、城市规划、安全生产监督管理、质量监督等部门，应当按照职能分工，对项目备案机关予以备案的项目依法审查和办理相关手续；对应当备案而未备案以及项目备案机关不予备案的项目，不予办理相关手续。
第十二条 各级项目备案机关应当对企业投资项目的备案材料进行整理、归纳、分析，做好社会投资的监测工作，并及时向上级项目备案机关报送相关材料。
第十三条 已备案项目有下列情形之一的，应当重新办理备案手续：
（一）项目法人发生变化的；
（二）建设地点发生变更的；
（三）变更建设方案可能对环境、安全生产等产生重大不利影响的。
第十四条 企业投资项目备案通知书的有效期为2年，自送达之日起计算。
企业投资项目在备案通知书有效期内未开工的，项目申报单位需要继续建设，应当在有效期届满前30日内向原项目备案机关申请延续，原项目备案机关应当在备案通知书有效期届满前作出是否准予延续的决定。
第十五条 项目备案机关应当加强备案项目的监管，对项目申报单位以拆分项目、提供虚假材料等不正当手段取得企业投资项目备案文件的，应当撤销该项目的备案；对未予备案擅自开工建设以及不按备案内容进行建设的项目，应当责令其停止建设，并依法追究有关单位和责任人的责任。
第十六条 项目备案机关工作人员在备案过程中玩忽职守、滥用职权或者徇私舞弊的，依法给予行政处分；构成犯罪的，依法追究刑事责任。
第十七条 事业单位、社会团体等非企业单位投资建设备案范围内的项目，按照本办法进行备案。
第十八条 本办法自公布之日起施行。
英文译本
Decree of the People’s
Government of Jiangxi Province
No.
146
Measures of Jiangxi Province for
Record-keeping of Enterprise Investment Projects examined and approved at the
43rd Executive Meeting of the People’s Government of Jiangxi Province on April
12, 2006 are hereby promulgated and shall be effective as of the date of
promulgation.
Governor: Huang
Zhiquan
April 14,
2006
Measures of Jiangxi
Province for Record-keeping of Enterprise Investment
Projects
Article 1These Measures are formulated in accordance with the
Decision of the State Council on the Reform of the Investment System and the
Circular of the National Development and Reform Commission about the Guidelines
for Implementing the Record-keeping System of Enterprise Investment Projects
with actual situations of the province taken into account for the purpose of
standardizing the record management of the enterprise investment projects and
facilitating the exercise of
autonomous decision-making right of enterprises in
investment.
Article 2These Measures apply to reporting for the record of the
enterprise investment projects within the administrative areas of the
province.
The term
“enterprise investment projects” in these Measures refers only to the projects
(which are free of government funds) listed in《Catalogue of
Investment Projects Approved by the Government》and《Catalogue of
Investment Projects Approved by the Government of Jiangxi
Province》；it also refers
to all other projects with the exception of those in violation of state laws and
regulations or prohibited by the State Council.
Article 3The administrative competent
departments of development and reform (planning) and the administrative
competent departments of economy and trade of the people’s governments at or
above the county level are the record-keeping organs for enterprise investment
projects. The competent departments of development and reform (planning) of the
people’s governments are responsible for the record-keeping of capital
construction of the enterprise investment projects; the competent departments of
economy and trade are responsible for the record-keeping of technical renovation
for the enterprise investment projects.
The departments
responsible for environmental protection, national land resource management,
urban planning, supervision and management of safe production shall assist with
the record-keeping of the enterprise investment projects within their respective
realms of functions and
duties.
The
record-keeping organs and the relevant departments shall establish an
information-sharing mechanism strengthening connection and communication between
them for the sake of facilitating the enterprise
investment.
Article 4The enterprise investment projects which need to report
for the record shall apply to the corresponding record-keeping organs for being
reported for the record according to the project category and prescribed extent
of power in record-keeping.
Article 5The investment projects of the Jiangxi-based state-run
enterprises and the provincial enterprises are reported for the record to the
record-keeping organ of the provincial people’s government. Other enterprise
investment projects are reported for the record to the record-keeping organs of
people’s governments of the prefecture, municipality or county (district) where
the projects exist according to the domicile principle. However, if otherwise
specifically provided by laws, regulations or rules, they shall
prevail.
The division of
the power extent of the record-keeping organs of the municipality with
subordinate administrative areas and county (municipality, region) people’s
governments is defined by the people’s government of the municipality with
subordinate administrative areas.
Article 6Any project unit which reports for the record shall
submit an application form of enterprise investment project to the
record-keeping organ.
The application
form of enterprise investment project includes the following
contents:
(1) the basic
conditions of the project application unit;
(2) the name of the
project;
(3) construction
nature;
(4) construction
site;
(5) construction scale
and the main construction contents; and
(6) total investment
and its source.
The project
application unit shall be responsible for the genuineness of the contents in the
application form of enterprise investment project.
Article 7The record-keeping organs shall make public the laws,
regulations, rules and policies concerning the record-keeping of enterprise
investment projects and the application form format for the record-keeping of
enterprise investment projects to make them accessible to the enterprises on
request.
Article 8The record-keeping organs shall examine the following
contents of the enterprise investment projects:
(1) whether the
projects are within the scope of the record;
(2) whether the
projects are within the scope of their
jurisdiction;
(3) whether the
projects conform to the national industry policy; and
(4) whether the
projects conform to the stipulations of laws, regulations and
rules.
Article 9Where the application form of the enterprise investment
project does not meet the requirements, the record-keeping organ shall ask the
project application unit to make corrections and amendments on the spot or once
and for all within three working days.
Where the
application form of the enterprise investment project meets the requirements,
the record-keeping organ shall accept the application on the
spot.
Article 10The record-keeping organ shall decide whether to accept
the record application or not within five days from the date of acceptance of
the application for reporting for the record of the enterprise investment
project and make it known to the society. If the application conforms to the
stipulations for record-keeping, the record-keeping organ shall accept the
application, notifying the applicant of its decision to put on record the enterprise investment project; if the
application does not conform to the stipulations for record-keeping, the
record-keeping organ shall not accept the application, notifying the applicant
of its decision to not accept to put on record the enterprise investment project
together with the reasons for it.
The
record-keeping organ shall send a copy of the notice of accepting or not
accepting the record application of the enterprise investment project to the
relevant administrative competent departments.
Article 11The departments responsible for environmental
protection, national land resource management, urban planning, supervision and
management of safe production shall examine projects filed on record by the
record-keeping organs and handle the relevant procedures according to laws and
their respective functions and duties. As for the projects which should have
been reported for the record but have not been done so or the projects whose
applications were not accepted by the record-keeping organs, those departments
shall not handle the relevant procedures.
Article 12The record-keeping organs at the different levels shall
sort out, classify and analyze the recorded materials of the enterprise
investment projects, keep a close watch on the social investment and submit the
relevant data to the higher record-keeping organs on time.
Article 13Where projects for the record have any one of the
following circumstances, the archival procedures shall be handled
again.
(1) the change of the
legal person of the project;
(2) the change of the
construction site; and
(3) the change of the
construction scheme can produce great negative influence on the environment,
safe production, etc.
Article 14The notice of record-keeping of the enterprise
investment project is valid for two years, starting from the date of
service.
Where the
construction of the enterprise investment project has not started and the
project application unit which needs to undertake the construction shall apply
to the original record-keeping organ for extension of construction within 30
days prior to the expiry of the validity period of the notice. The original
record-keeping organ shall make a decision whether or not to approve the
extension prior to the expiry of the notice .
Article 15The record-keeping organs shall strengthen the
supervision and management of the projects for the record. Where any project
application unit obtains the record-keeping document of the enterprise
investment project by inappropriate means such as dismembering the project,
providing the false materials, etc., the record-keeping organ shall dissolve the
record-keeping of the project. Where any project application unit starts
construction without authorization or constructs the project which is not in
accordance with the record-keeping contents, the record-keeping organ shall
order the unit to stop the construction and investigate the relevant unit and
its responsible person for their legal liability.
Article 16Where a staff member of any organ neglects his duties,
abuses his power or resorts to cheating for his self purposes, he shall be given
an administrative sanction; if a crime is committed, he shall be investigated
for criminal liability.
Article 17The record-keeping of the investment projects of the
non-enterprise units such as public institutions and social organizations, etc.
shall be handled in accordance with these measures.
Article 18Measures shall be effective as of the date of
promulgation.
