<rss version="2.0" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:trackback="http://madskills.com/public/xml/rss/module/trackback/" xmlns:wfw="http://wellformedweb.org/CommentAPI/" xmlns:slash="http://purl.org/rss/1.0/modules/slash/"><channel><title>视野名师——叶朱</title><link>http://blog.esnai.com/yezhu/</link><description /><managingEditor>叶朱</managingEditor><dc:language>zh-CHS</dc:language><generator>.Text Version 0.958.2004.214</generator><item><dc:creator>叶朱</dc:creator><title>背书、承兑和保证的比较</title><link>http://blog.esnai.com/yezhu/archive/2008/04/07/279663.html</link><pubDate>Sun, 06 Apr 2008 16:36:00 GMT</pubDate><guid>http://blog.esnai.com/yezhu/archive/2008/04/07/279663.html</guid><wfw:comment>http://blog.esnai.com/yezhu/comments/279663.html</wfw:comment><comments>http://blog.esnai.com/yezhu/archive/2008/04/07/279663.html#Feedback</comments><slash:comments>0</slash:comments><wfw:commentRss>http://blog.esnai.com/yezhu/comments/commentRss/279663.html</wfw:commentRss><trackback:ping>http://blog.esnai.com/yezhu/services/trackbacks/279663.html</trackback:ping><description>&lt;table class="MsoNormalTable" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-table-layout-alt: fixed" cellspacing="0" cellpadding="0" border="1"&gt; &lt;tbody&gt; &lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" valign="top" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.55pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;背书&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 90pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="120"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;承兑（汇票特有）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 159.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="213"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;保证&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 1"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;绝对记载事项&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;背书人签章、被背书人名称&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 90pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="120"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;承兑文句、承兑人签章&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 159.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="213"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;表明“保证”的字样；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;保证人签章&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 2"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;记载方法&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;汇票背面或粘单上&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 90pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="120"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;汇票正面&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 159.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="213"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;为出票人、承兑人保证的，记载于汇票正面；为背书人保证的，记载于汇票的背面或粘单上&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 3"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;不得记载的内容及相应后果&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）附条件的背书，条件无效背书有效；（&lt;span lang="EN"&gt;2&lt;/span&gt;）部分背书无效&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 90pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="120"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;承兑附条件视为拒绝承兑&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 159.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="213"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;附条件的保证，条件无效保证有效&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="HEIGHT: 51.35pt; mso-yfti-irow: 4"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 51.35pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;效力&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 51.35pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;背书人对其后手承担票据责任&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 90pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 51.35pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="120"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;付款人应承担到期付款的绝对责任&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 159.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 51.35pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="213"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;保证人与被保证人之间、共同保证人之间对持票人都承担连带责任&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;准用汇票的有关规定&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;本票、支票都适用&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 90pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="120"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;汇票特有的制度&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 159.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="213"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;本票适用，支票无保证制度&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;&lt;img src ="http://blog.esnai.com/yezhu/aggbug/279663.html" width = "1" height = "1" /&gt;</description></item><item><dc:creator>叶朱</dc:creator><title>本票、支票和汇票的比较</title><link>http://blog.esnai.com/yezhu/archive/2008/04/07/279662.html</link><pubDate>Sun, 06 Apr 2008 16:36:00 GMT</pubDate><guid>http://blog.esnai.com/yezhu/archive/2008/04/07/279662.html</guid><wfw:comment>http://blog.esnai.com/yezhu/comments/279662.html</wfw:comment><comments>http://blog.esnai.com/yezhu/archive/2008/04/07/279662.html#Feedback</comments><slash:comments>3</slash:comments><wfw:commentRss>http://blog.esnai.com/yezhu/comments/commentRss/279662.html</wfw:commentRss><trackback:ping>http://blog.esnai.com/yezhu/services/trackbacks/279662.html</trackback:ping><description>&lt;table class="MsoNormalTable" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-table-layout-alt: fixed" cellspacing="0" cellpadding="0" border="1"&gt; &lt;tbody&gt; &lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.5pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.55pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;本票&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.55pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;支票&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.55pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;汇票&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 1"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;定义&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出票人签发，承诺自己在见票时无条件支付确定的金额给收款人或者持票人的票据&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出票人委托银行或者其它金融机构见票时无条件支付一定金额给收款人或者持票人的票据&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出票人签发，委托付款人在见票时或者在指定日期无条件支付一定金额给收款人或者持票人的票据&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 2"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;性质&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;自付证券&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;委托证券&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;委托证券&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 3"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;基本当事人&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出票人、收款人&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出票人、付款人、收款人&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出票人、付款人、收款人&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 4"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;种类&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;银行本票（定额、不定额）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;普通支票、现金支票、转帐支票&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;银行汇票、商业汇票（商业承兑汇票、银行承兑汇票）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 5"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出票人&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;有直接支付责任。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;有直接支付责任。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;无直接支付责任，只有担保责任。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 6"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;绝对记载事项&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）表明本票字样；（&lt;span lang="EN"&gt;2&lt;/span&gt;）无条件支付的承诺；（&lt;span lang="EN"&gt;3&lt;/span&gt;）确定的金额；（&lt;span lang="EN"&gt;4&lt;/span&gt;）收款人名称；（&lt;span lang="EN"&gt;5&lt;/span&gt;）出票日期；（&lt;span lang="EN"&gt;6&lt;/span&gt;）出票人签章&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）表明支票字样；（&lt;span lang="EN"&gt;2&lt;/span&gt;）无条件支付的委托；（&lt;span lang="EN"&gt;3&lt;/span&gt;）确定的金额；（&lt;span lang="EN"&gt;4&lt;/span&gt;）付款人名称；（&lt;span lang="EN"&gt;5&lt;/span&gt;）出票日期；（&lt;span lang="EN"&gt;6&lt;/span&gt;）出票人签章&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）表明汇票字样；（&lt;span lang="EN"&gt;2&lt;/span&gt;）无条件支付的委托；（&lt;span lang="EN"&gt;3&lt;/span&gt;）确定的金额；（&lt;span lang="EN"&gt;4&lt;/span&gt;）付款人名称；（&lt;span lang="EN"&gt;5&lt;/span&gt;）收款人名称；（&lt;span lang="EN"&gt;6&lt;/span&gt;）出票日期；（&lt;span lang="EN"&gt;7&lt;/span&gt;）出票人签章&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 7"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;相对记载事项&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）付款地；（&lt;span lang="EN"&gt;2&lt;/span&gt;）出票地&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）付款地；（&lt;span lang="EN"&gt;2&lt;/span&gt;）出票地&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）付款日期；（&lt;span lang="EN"&gt;2&lt;/span&gt;）付款地；（&lt;span lang="EN"&gt;3&lt;/span&gt;）出票地&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 8"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;提示承兑期限&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;不需要承兑&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;不需要承兑&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）见票即付不需承兑；（&lt;span lang="EN"&gt;2&lt;/span&gt;）定日付款、出票后定期付款的，汇票到期日前；（&lt;span lang="EN"&gt;3&lt;/span&gt;）见票后定期付款的，自出票日起&lt;span lang="EN"&gt;1&lt;/span&gt;个月内&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 9"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;提示付款期限&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;自出票日起&lt;span lang="EN"&gt;2&lt;/span&gt;个月之内提示付款&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;自出票日起&lt;span lang="EN"&gt;10&lt;/span&gt;日之内提示付款&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）见票即付汇票，自出票日起&lt;span lang="EN"&gt;1&lt;/span&gt;个月内提示付款；（&lt;span lang="EN"&gt;2&lt;/span&gt;）其他汇票，自到期日起&lt;span lang="EN"&gt;10&lt;/span&gt;日之内提示付款&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 10"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;未按期提示付款后果&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 108pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="144"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;丧失对前手的追索权，但出票人仍负绝对支付责任&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 126pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="168"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;付款人可以不付款，出票人仍应承担付款责任&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;丧失对前手的追索权，但承兑人仍负绝对支付责任&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 11; page-break-inside: avoid"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;背书&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 234pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="312" colspan="2" rowspan="4"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;准用汇票的有关规定。（见下表）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 162pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="216" rowspan="4"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.5pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 12; page-break-inside: avoid"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;保证&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 13; page-break-inside: avoid"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;付款&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 14; mso-yfti-lastrow: yes; page-break-inside: avoid"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 50.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="67"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;追索权&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;/span&gt;&lt;/p&gt;&lt;img src ="http://blog.esnai.com/yezhu/aggbug/279662.html" width = "1" height = "1" /&gt;</description></item><item><dc:creator>叶朱</dc:creator><title>票据的伪造和变造</title><link>http://blog.esnai.com/yezhu/archive/2008/04/07/279661.html</link><pubDate>Sun, 06 Apr 2008 16:35:00 GMT</pubDate><guid>http://blog.esnai.com/yezhu/archive/2008/04/07/279661.html</guid><wfw:comment>http://blog.esnai.com/yezhu/comments/279661.html</wfw:comment><comments>http://blog.esnai.com/yezhu/archive/2008/04/07/279661.html#Feedback</comments><slash:comments>0</slash:comments><wfw:commentRss>http://blog.esnai.com/yezhu/comments/commentRss/279661.html</wfw:commentRss><trackback:ping>http://blog.esnai.com/yezhu/services/trackbacks/279661.html</trackback:ping><description>&lt;table class="MsoNormalTable" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-table-layout-alt: fixed" cellspacing="0" cellpadding="0" border="1"&gt; &lt;tbody&gt; &lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 23.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" valign="top" width="31"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.55pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 189pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="252"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.55pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;票据的伪造&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 213.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="285"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27.55pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;票据的变造&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 1"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 23.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="31"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;概念&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 189pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="252"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;假冒他人的名义或虚构的名义而进行的票据行为。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 213.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="285"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;无权更改票据内容的人，对票据上的签章以外的记载事项加以变更的行为。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 2"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 23.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="31"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;概念辨析&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 189pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="252"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）与票据的无权代理不同：票据伪造的伪造人假冒他人名义签章，而未以自己的名义签章；票据无权代理则是在票据上记载代理关系、被代理人的姓名或名称，代理人本人也签章。（&lt;span lang="EN"&gt;2&lt;/span&gt;）与限制行为人签章：限制行为人签章是以本人的名义签章。（&lt;span lang="EN"&gt;3&lt;/span&gt;）与签章不符合要求不同：签章不符合要求也是以本人的名义签章。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 213.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="285"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;（&lt;span lang="EN"&gt;1&lt;/span&gt;）有变更权的人依法对票据进行的变更，属有效变更；（&lt;span lang="EN"&gt;2&lt;/span&gt;）在空白票据上经授权进行补记，属构成有效票据的条件；（&lt;span lang="EN"&gt;3&lt;/span&gt;）变更票据上的签章的，属票据的伪造。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 3"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 23.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="31"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;效力&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 189pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="252"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;票据的伪造从一开始就是无效的，故即使持票人是善意的，被伪造人和伪造人也不承担票据义务；票据上有伪造签章的，不影响票据上其它真实签章的效力。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 213.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="285"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;变造人承担变造后的责任。其它当事人签章如果在变造前，应按原记载内容负责；如果签章在变造后，则按变造后的记载内容负责；如果无法辨别签章是在变造前还是变造后，视同在变造之前签章。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 23.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="31"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;责任&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 189pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="252"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;如果伪造人的行为给他人造成损害的，必须承担民事责任，构成犯罪的，还应承担刑事责任。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 213.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="285"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;变造人因此给他人造成经济损失的，应承担赔偿责任；构成犯罪的，应承担刑事责任。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;&lt;img src ="http://blog.esnai.com/yezhu/aggbug/279661.html" width = "1" height = "1" /&gt;</description></item><item><dc:creator>叶朱</dc:creator><title>几种企业特别决议的归纳比较（以两种公司为基础）</title><link>http://blog.esnai.com/yezhu/archive/2008/04/07/279660.html</link><pubDate>Sun, 06 Apr 2008 16:33:00 GMT</pubDate><guid>http://blog.esnai.com/yezhu/archive/2008/04/07/279660.html</guid><wfw:comment>http://blog.esnai.com/yezhu/comments/279660.html</wfw:comment><comments>http://blog.esnai.com/yezhu/archive/2008/04/07/279660.html#Feedback</comments><slash:comments>0</slash:comments><wfw:commentRss>http://blog.esnai.com/yezhu/comments/commentRss/279660.html</wfw:commentRss><trackback:ping>http://blog.esnai.com/yezhu/services/trackbacks/279660.html</trackback:ping><description>&lt;table class="MsoNormalTable" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-prop-change: 番茄花园 20070928T1941" cellspacing="0" cellpadding="0" border="1"&gt; &lt;tbody&gt; &lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-prop-change: 番茄花园 20070928T1941"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 95.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" valign="top" width="127"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;有限责任（股份有限）公司（&lt;span lang="EN"&gt;2/3&lt;/span&gt;以上股权、出席会议的&lt;span lang="EN"&gt;2/3&lt;/span&gt;以上股权）&lt;span lang="EN"&gt;&lt;?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="72"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;国有独资公司（国有资产管理部门）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 135pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="180"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;上市公司（出席会议的&lt;span lang="EN"&gt;2/3&lt;/span&gt;以上股权）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 64.8pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="86"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;中外合资企业（出席会议的全体董事）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 59.3pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="79"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;中外合作企业（出席会议的全体董事）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes; mso-prop-change: 番茄花园 20070928T1941"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 95.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="127"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;增、减资本、合并、分立、解散、变更形式、修改章程&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="72"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;多发行债券；少变更形式&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 135pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="180"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;多一年内购买、出售重大资产或者担保金额超过公司资产总额&lt;span lang="EN"&gt;30%&lt;/span&gt;；多转债转股价格向下修正的修正方案&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 64.8pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="86"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;少变更形式&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 59.3pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="79"&gt; &lt;p style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-SIZE: 10.5pt; mso-bidi-font-weight: bold"&gt;&lt;font face="宋体"&gt;少变更形式；多资产抵押&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;&lt;img src ="http://blog.esnai.com/yezhu/aggbug/279660.html" width = "1" height = "1" /&gt;</description></item><item><dc:creator>叶朱</dc:creator><title>法律对合资、合作和外资企业的主要规定</title><link>http://blog.esnai.com/yezhu/archive/2008/04/07/279659.html</link><pubDate>Sun, 06 Apr 2008 16:32:00 GMT</pubDate><guid>http://blog.esnai.com/yezhu/archive/2008/04/07/279659.html</guid><wfw:comment>http://blog.esnai.com/yezhu/comments/279659.html</wfw:comment><comments>http://blog.esnai.com/yezhu/archive/2008/04/07/279659.html#Feedback</comments><slash:comments>0</slash:comments><wfw:commentRss>http://blog.esnai.com/yezhu/comments/commentRss/279659.html</wfw:commentRss><trackback:ping>http://blog.esnai.com/yezhu/services/trackbacks/279659.html</trackback:ping><description>&lt;table class="MsoNormalTable" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-table-layout-alt: fixed" cellspacing="0" cellpadding="0" border="1"&gt; &lt;tbody&gt; &lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;合资企业&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;合作企业&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;外资企业&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 1"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;法律特征&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;股权式&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;契约式&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 2"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;主体特点&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;中方无个人，双方均无政府机关&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;同合资企业&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;无中方（外国公司分支机构不属于外资企业）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 3"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;审批期限&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;三个月&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;45&lt;/span&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;天&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;90&lt;/span&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;天&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 4"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;出资比例&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;外方一般不少于&lt;span lang="EN"&gt;25%&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;法人型外方一般不少于&lt;span lang="EN"&gt;25%&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 5"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;组织形式&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;法人型，有限责任公司&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;①法人型，有限责任公司；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;②非法人型&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;主要有限责任公司，经批准可以其他&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 6"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;收益分配&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;按出资比例分配&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;按合同约定分配&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;归投资者所有&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 7"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;最高权力机构&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;董事会&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;①法人型：董事会；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;②非法人型：联合管理委员会；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;③经双方一致同意和审批机构批准，可以委托管理&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;资本持有者&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 8"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;董事会及任期&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;①不少于&lt;span lang="EN"&gt;3&lt;/span&gt;人；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;②各方名额参照出资比例；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;③任期&lt;span lang="EN"&gt;4&lt;/span&gt;年&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;①不少于&lt;span lang="EN"&gt;3&lt;/span&gt;人&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;②各方名额参照投资&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;③任期&lt;span lang="EN"&gt;3&lt;/span&gt;年&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 9"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;董事会年会及临时会议&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;①每年不少于&lt;span lang="EN"&gt;1&lt;/span&gt;次&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;②&lt;span lang="EN"&gt;1/3&lt;/span&gt;以上董事提议召年临时会议（&lt;span lang="EN"&gt;2/3&lt;/span&gt;以上董事出席方能开会）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;同合资企业&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 10"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;董事会决议须一致通过的&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;①修改章程；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;②企业中止、解散；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;③注册资本增加，减少；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;④合并、分立&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 10.5pt; TEXT-INDENT: -10.5pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; tab-stops: list 10.5pt; mso-list: l1 level1 lfo1"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体"&gt;&lt;span style="mso-list: Ignore"&gt;①&lt;/span&gt;&lt;/span&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;修改章程；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 10.5pt; TEXT-INDENT: -10.5pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; tab-stops: list 10.5pt; mso-list: l1 level1 lfo1"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体"&gt;&lt;span style="mso-list: Ignore"&gt;②&lt;/span&gt;&lt;/span&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;注册资本增、减；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 10.5pt; TEXT-INDENT: -10.5pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; tab-stops: list 10.5pt; mso-list: l1 level1 lfo1"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体"&gt;&lt;span style="mso-list: Ignore"&gt;③&lt;/span&gt;&lt;/span&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;资产抵押；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;④企业解散；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;⑤合并、分立、变更组织形式；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;⑥各方约定的其他事项&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;&lt;o:p&gt;&amp;nbsp;&lt;/o:p&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 11"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;企业期限&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 10.5pt; TEXT-INDENT: -10.5pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly; tab-stops: list 10.5pt; mso-list: l0 level1 lfo2"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体"&gt;&lt;span style="mso-list: Ignore"&gt;①&lt;/span&gt;&lt;/span&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;一般&lt;span lang="EN"&gt;10-30&lt;/span&gt;年；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;②投资大、周期长、利润率低、技术先进、有国际竞争力的可延长到&lt;span lang="EN"&gt;50&lt;/span&gt;年；&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;③国务院特批可&lt;span lang="EN"&gt;50&lt;/span&gt;年以上&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;合作双方合同中约定&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;外方投资者在设立申请书中讲明&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 68.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="91"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;企业延期条件&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;距期满&lt;span lang="EN"&gt;6&lt;/span&gt;个月前提出（审批机关&lt;span lang="EN"&gt;1&lt;/span&gt;月内决定）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;距期满&lt;span lang="EN"&gt;180&lt;/span&gt;天前提出（审批机关&lt;span lang="EN"&gt;30&lt;/span&gt;天内决定）。外方先行收回投资的，不得延长；若外方增加投资的，可延长。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 117pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="156"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;距期满&lt;span lang="EN"&gt;180&lt;/span&gt;天前提出（审批机关&lt;span lang="EN"&gt;30&lt;/span&gt;天内决定）&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;&lt;img src ="http://blog.esnai.com/yezhu/aggbug/279659.html" width = "1" height = "1" /&gt;</description></item><item><dc:creator>叶朱</dc:creator><title>外商并购境内企业与新设立外商投资企业的缴纳出资期限</title><link>http://blog.esnai.com/yezhu/archive/2008/04/07/279658.html</link><pubDate>Sun, 06 Apr 2008 16:32:00 GMT</pubDate><guid>http://blog.esnai.com/yezhu/archive/2008/04/07/279658.html</guid><wfw:comment>http://blog.esnai.com/yezhu/comments/279658.html</wfw:comment><comments>http://blog.esnai.com/yezhu/archive/2008/04/07/279658.html#Feedback</comments><slash:comments>0</slash:comments><wfw:commentRss>http://blog.esnai.com/yezhu/comments/commentRss/279658.html</wfw:commentRss><trackback:ping>http://blog.esnai.com/yezhu/services/trackbacks/279658.html</trackback:ping><description>&lt;table class="MsoNormalTable" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext" cellspacing="0" cellpadding="0" border="1"&gt; &lt;tbody&gt; &lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 158.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" valign="top" width="211"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;新设立外商投资企业&lt;span lang="EN"&gt;&lt;?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 267.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="357"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span lang="EN" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;6&lt;/span&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;个月内一次缴清；或者&lt;span lang="EN"&gt;3&lt;/span&gt;个月内缴纳不少于&lt;span lang="EN"&gt;15%&lt;/span&gt;，其余部分&lt;span lang="EN"&gt;2&lt;/span&gt;年内付清，投资类公司&lt;span lang="EN"&gt;5&lt;/span&gt;年内付清。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 1"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 158.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="211"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;外商并购境内企业的对价&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 267.7pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="357"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;营业执照颁发之日&lt;span lang="EN"&gt;3&lt;/span&gt;个月内一次缴清，或&lt;span lang="EN"&gt;6&lt;/span&gt;个月内缴纳不少于&lt;span lang="EN"&gt;60%&lt;/span&gt;，其余部分&lt;span lang="EN"&gt;1&lt;/span&gt;年内缴清。&lt;span lang="EN"&gt;&lt;o:p&gt;&lt;/o:p&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="mso-yfti-irow: 2"&gt; &lt;td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 158.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" valign="top" width="211"&gt; &lt;p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; mso-line-height-rule: exactly"&gt;&lt;span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"&gt;外商资