ACCA考试F4模拟试题练习（9）
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ACCA考试F4模拟试题练习（9）
备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面考必过就给大家分享一些，ACCA考试F4模拟试题，备考的小伙伴赶紧来练练手吧。
1 In relation to the essential legal system of China:
(a) explain the conditions under which the people’s congresses of provinces, autonomous regions and municipalities (provincial level people’s congresses) may enact local laws; (3 marks)
(b) (i) explain the conditions under which Ministries and Commissions under the State Council may issue rules and regulations;
(ii) state which shall prevail where there is a conflict between rules and regulations issued by Ministries and Commissions under the State Council and the local people’s congresses at provincial level.
答案：
1 This question requires candidates to explain the conditions for enacting local laws by the people’s congresses at provincial level and the conditions for issuing rules and regulations by Ministries and Commissions under the State Council, and state the priority of the effect if there is conflict between the two under the essential legal system of China.
(a) People’s congresses of provinces, autonomous regions and municipalities under the State Council may enact local laws suitable to local conditions and to be applied in its jurisdiction of administrative area, provided that such local laws do not contravene the Constitution or laws or administrative regulations adopted by the State Council.
(b) (i) Ministries and Commissions under the State Council may issue rules and regulations under the conditions that they have been authorised by law and the administrative orders of the State Council. These rules and regulations shall not be in conflict with the laws adopted by the National People’s Congress and the administrative regulations issued by the State Council.
(ii) Where there is a conflict between rules and regulations issued by Ministries and Commissions under the State Council and the people’s congresses at the provincial level within the same sphere of function, the local laws enacted by the people’s congresses at provincial level shall prevail.
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