Details are as follows:

The structure stipulated by law is generally divided into chapters, sections, articles, paragraphs, items and items. In daily documents, we usually only use the levels of bar, paragraph, item and item.

The first is the basic division of the specific provisions in legal provisions, and it is the basic unit that constitutes the specific provisions. For example, the Enterprise Income Tax Law of People's Republic of China (PRC) has 60 articles.

2. Paragraph is an inseparable part of the article. Generally speaking, each paragraph is an independent content or a supplementary statement to the previous paragraph. The expression of paragraphs is a natural paragraph in an article. One for each natural paragraph. There are no numbers in front of a natural paragraph to arrange its order. For example, there are two paragraphs in Article 27 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), which refer to the related expenses mentioned in Article 8 of the Enterprise Income Tax Law, which refer to the expenses directly related to income and reasonable expenses mentioned in Article 8 of the Enterprise Income Tax Law, and refer to the necessary and normal expenses that conform to the routine of production and business activities and should be included in the current profits and losses or related asset costs. There is no number before the paragraph. Numeric arrangement is not called paragraph.

Item 3 is the explanation of the preceding paragraph in the form of enumeration. For example, the first paragraph of Article 35 of the People's Republic of China (PRC) Tax Collection and Management Law stipulates that the tax authorities have the right to verify the tax payable under any of the following circumstances:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3)(4)(5)(6) is an explanation of the following situations in the preceding paragraph.

Items are preceded by numbers to arrange what is listed. As mentioned above, all items are preceded by numbers such as (1), (2) and (3), and these numbers can only appear in the form of chinese numerals in brackets. For the law containing item, it shall apply to item when applicable; Penalties for enterprises that fail to set up accounting books in accordance with the regulations shall be subject to the provisions of Item (2) of Paragraph 1 of Article 60 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection. Applicable to item, it is a qualitative analysis of the punished behavior. If item (1) is not applicable, the act of not setting up and keeping account books according to the regulations will not know which of the five acts it is, and it is suspected that the applicable law is incorrect.

According to the different needs of legislative technology, sub-paragraphs can be attached to articles or paragraphs. That is, there can be items in the article and items in the paragraph, for example, there are five items in the first paragraph of Article 60 of the Customs Collection Law. ?

Item is subordinate to item, which is the smallest unit in legal norms. For example, the second paragraph of Article 54 of the Administrative Procedure Law stipulates that if a specific administrative act is under any of the following circumstances, the judgment shall be revoked or partially revoked, and the defendant may be ordered to make a specific administrative act again:

1, the main evidence is insufficient;

2. Incorrect application of laws and regulations;

3, in violation of legal procedures;

4, beyond the authority;

5. Abuse of power.

These five situations are the five purposes of the project. The characteristics and functions of purpose are similar to those of item, but the difference is that item is an enumeration description of article or paragraph, while purpose is an enumeration description of item. Chinese numerals is used in brackets before the project, Arabic numerals are used before the purpose, and a dot is added after the Arabic numerals (only Arabic numerals are not added when the legal purpose is specifically cited). If the content of a law or paragraph has a purpose under it, it should be suitable for the purpose when applying the law.

Extended data

Graduation research refers to the papers that universities (or some majors) require students to write before graduation in order to focus on scientific research training for undergraduates. Generally arranged in the last academic year (semester). Under the guidance of teachers, students must choose topics for research, write and submit papers.

Quoting refers to the rhetorical method of quoting ready-made words in speech or writing, such as poems, aphorisms and idioms, to express thoughts and feelings. Citation can be divided into explicit citation and implicit citation. Explicit quotation refers to quoting the original text directly with quotation marks, or only quoting the main idea of the original text without quotation marks, but indicating the source of the original text. Dark quotation refers to weaving the quotation into your own words, without explaining the source of the quotation, without quoting the original sentence, or only quoting the general idea. Using quotation figures of speech can not only make the article concise, but also help to reason and express feelings; It can also increase literary talent and enhance expressive force.

References:

Baidu Encyclopedia-Quote? Baidu encyclopedia-graduation thesis