山西省清理化解农村债务方案

　 各市、县人民政府，省人民政府各委、办、厅、局：

　 ?《山西省清理化解乡村垫交税费债务实施方案》已经省人民政府同意，现印发给你们，请认真组织实施。

　二0一三年六月八日

　 山西省清理化解乡村垫交税费债务实施方案

　 根据国务院农 农改〔2012〕3号）精神，2013年要全面完成全省清理化解乡村垫交税费债务工作。为做好全省清理化解乡村垫交税费债务工作，推动农村经济发展，结合我省实际，特制订本方案。

　　一、指导思想和基本原则

　　（一）指导思想。以人为本，统筹兼顾，积极推进农村综合改革，保证清理化解乡村债务工作的连续性，维护农村和谐稳定和促进农村经济平稳较快发展，为化解其他公益性乡村债务探索路子、积累经验。

　　（二）基本原则。

　　谁举债谁负责。清理化解乡村垫交税费债务的责任主体是县级政府。该项工作由省政府统一组织领导，市级政府负责协调和督促检查，县级政府负责组织实施。

　公开透明。所有清理核实的乡村垫交税费债务都要予以公示，接受群众监督。凡公示无异议且经过审计确认的债务，采取统一的政策进行化解。

　　审计锁定。在清理核实的基础上，对所有需要偿还的乡村垫交税费债务，必须经过严格的审计认定并锁定债权人后才能偿还。

　　先化解后补助。为调动地方化债的积极性，中央、省级财政建立激励约束机制，安排专项补助资金，实行先化解后补助的办法，对已化解的乡村垫交税费债务给予适当补助。对未在规定期限完成化解任务，不予奖补或相应扣减奖补资金。

　　直接支付。偿付乡村垫交税费债务资金全部实行国库集中支付，偿债资金由县级财政从特设专户直接支付到债权人的银行账户（或“一卡通”）中，不得经过任何中间环节。

　　二、化债范围及工作目标

　　（一）化债范围及内容。清理化解乡村垫交税费债务的范围是指2005年12月31日前发生的，截至2013年1月1日尚未偿还的，乡村干部等个人以及乡镇政府、村级组织等为完成上级下达的财政收入任务、应对年度干部考核而替村民垫交农业税等税费形成的“上清下不清”债务，包括垫交农业税、农业特产税（不含烟叶税）及其附加以及乡统筹、村提留等形成的债务，不包括垫交行政事业性收费、政府性基金、各种集资、乱收费等形成的债务。

　　国有农场（包括农垦农场、监狱农场、劳教农场、小三场等）按照属地原则纳入当地化债范围。

　　（二）工作目标。按照国务院关于“制止新债、摸清旧债、明确责任、分类处理、逐步化解”的总体要求和国务院农村综合改革工作小组的工作部署，在全面总结化解农村义务教育债务经验的基础上，2013年上半年全面启动全省清理核实乡村垫交税费债务工作，启动试点县化解乡村垫交税费债务工作，并于年底全面完成全省乡村垫交税费债务化解工作，同时建立制止产生新的乡村债务的有效机制。

　　三、主要政策

　　（一）关于“白条”等票据不规范债务问题。在发生债务时已作为原始凭证入账，且有当事人双方及相关证人等签字确认的白条欠据或其他不规范票据，经过公示无异议的确认为乡村垫交税费债务；账簿没有原始记载，且公示有异议的，不予以确认。对于数额较大的债务，视为可疑类债务，进行重点核查、审计。对为骗取偿债资金而伪造票据和做假账的，依照有关规定追究有关人员的经济责任，涉嫌犯罪的依法移交司法机关处理。

　　（二）关于债务计算利息的问题。对于向商业银行、农村信用社等金融机构贷款所形成的债务，要按金融机构贷款法定基准利率计算利息；对于向乡村干部等个人借款所形成的债务，凡借款合同利率低于金融机构贷款法定基准利率的，要按合同利率计算利息；凡借款合同利率高于金融机构贷款法定基准利率的，要按金融机构贷款法定基准利率计算利息。

　　按照“分段计算、息不转本、利不转利”的原则，利息时间的计算应从借款发生日开始，截止到2005年12月31日，在此期间已支付的利息应从利息总额或本金中扣除。债务责任主体要从相关金融机构获取按规定计算的利息额，并由金融机构签章，作为债务利息举证材料。

　　（三）关于向金融机构借款垫交税费的问题。对于以个人或乡镇政府、村集体等名义向银行等金融机构借款垫交税费的，经债权债务双方沟通协商，金融机构可按相关规定开展债务重组或自主减免表外欠息等工作，乡村应根据债务重组或表外欠息减免协议等做好相关账务处理。

　　（四）关于妥善处理历年农业税尾欠的问题。在垫交税费债务化解后，解除垫交税费的债权人与欠交税费农户之间的债权债务关系，将债权人变更为县、乡政府，农户欠交税费继续挂账处理。

　　四、资金来源及资金管理

　　（一）资金来源。采取以县为主、分级负担、各级安排筹集偿债资金的办法。各地在筹措化债资金过程中，不得借新债还旧债。

　　1.中央和省级奖补。中央财政采取“因素法”，对我省进行专项补助，补助资金于乡村垫交税费债务化解后支付。省级财政通过预算安排专项化解乡村垫交税费债务补助资金。

　　2.市级财政支持。在中央和省安排财政补助资金的基础上，市级财政要按当地垫交税费债务总额的一定比例安排资金用于支持化解乡村垫交税费债务，要加大对债务额大、财政困难县的支持力度，尽可能减少县级财政承担的比例，确保圆满完成化解任务。

　　3.县级政府筹措。县级政府要积极调整支出结构，多方筹集偿债资金，一是统筹安排地方一般预算收入、上级财力性转移支付资金，以及中央、省、市财政给予的化解乡村垫交税费债务补助资金；二是通过盘活闲置资产筹集化债资金；三是通过统筹有关非税收入途径筹集化债资金；四是社会和民间自愿捐助的资金；五是化解农村义务教育债务补助结余资金；六是在本着债权人自愿的基础上，采取减息降债、协商减债等办法，多策并举积极化解债务。

　　（二）偿债资金管理。为保证偿债资金安全、规范、合理、科学使用，各级安排和统筹的偿债资金统一归集到县级财政的特设专户，专款专用、分账核算。除偿还乡村垫交税费债务外，不得挤占、挪用。金融机构有权拒绝在县级财政特设专户中支付用于非偿还垫交税费债务的资金。化债资金实行国库集中支付管理，具体参照《山西省财政厅关于转发＜财政部关于印发化解农村义务教育“普九”债务资金国库集中支付管理暂行办法的通知＞的通知》（晋财库〔2009〕26号）执行。

　　五、工作步骤

　　（一）动员部署。

　　印发《山西省清理化解乡村垫交税费债务实施方案》（以下简称《实施方案》），召开全省动员大会，全面安排部署清理化解乡村垫交税费债务工作，提高认识，明确任务，落实责任，并逐级进行政策和业务培训，启动全省清理化解乡村垫交税费债务工作。同时，各市要根据本《实施方案》，制订本地实施方案。

　　（二）清理核实。

　　1.乡村清查。各行政村要成立由村主要干部和村民代表组成的清查小组，具体负责本村的清查工作。各村清查小组要以会计账簿记录为基础，逐笔核查登记，并整理相关原始单据，分别由债务人和债权人确认债务债权情况。对确认的债权债务情况要提交村民代表大会讨论审核。在此基础上，村清查小组汇总本村债务情况，连同相关单据统一上报乡（镇）政府。乡（镇）政府负责本级垫交税费的清查，要组织财政所、地税所、农经站等对债务进行审核确认，并上报县级化债机构。

　　2.县级全面审计。县级政府要统一组织农村综合改革领导小组办公室、财政、地税、农业、审计、监察、金融等部门，可先对乡（镇）上报垫交税费债务进行全面的核实， 要逐笔清理核实原始单据，严格审核，剔除不实债务。县级审计机关在本级政府和上级审计机关的领导下，根据全省审计工作方案确定的审计范围、审计内容和工作要求，对上报的乡村垫交税费债务的真实性和合法性进行全面审计，并将审计结果在对应的乡（镇）、村范围内进行公示，公示时间不少于5个工作日。对群众提出异议的债务，化债机构要认真调查核实；对审核后没有异议的债务进行锁定。县级政府要对全县债务数据的真实性和准确性负责。

　　3.市级协调、督促检查并汇总上报数据。市级政府要做好协调和督促检查工作，对工作中存在的问题要及时解决，认真做好本市债务数据的汇总上报工作。

　　4.省级审核确认。省级化债机构对各县的债务数据进行认真审核，并组织审计抽查，抽查面不少于债权人总数的40％。对查出虚报债务的县要给予处罚。省级审核之后对各县的债务数据予以确认。

　　5.及时上报下达债务数据。县级完成债务清理核实和审计锁定后，要按照“其他公益性乡村债务监管系统”的统一要求，据实填报债务项目情况表，及时将数据上报市级化债机构；市级化债机构对各县债务数据复审后进行汇总报省级化债机构；省级化债机构根据省审计厅出具的审计报告对债务进行确认，并通过“其他公益性乡村债务监管系统”及时将本省确认的数据上报国务院农村综合改革工作小组，同时下达省级确认的数据到各市县。

　　（三）全面化解。

　　1.对确认的债务进行再公示。县级化债机构对省级确认的债务在相应的乡（镇）、村进行再公示，公示的内容包括债务发生的时间、用途、数额、债权人、债务人、举报电话和受理部门，公示时间不少于10个工作日，对群众有异议或有举报的债务，要及时停止化解。

　　2.直接支付化债销号。所有的偿债资金直接支付到债权人、严禁直接用现金或支票兑付。实行化债销号制度，化债机构要与财政国库部门及时交换化债资金支付信息，逐笔登记债务偿还信息，并依托“其他公益性乡村债务监管系统”，做到偿还一笔、登记一笔、销号一笔。已销号的债务要及时通知有关乡村，做好相应的账务处理。

　　六、保障措施

　　（一）提高认识，加强组织领导。各地、各相关部门要高度重视，充分认识清理化解乡村垫交税费债务的重要意义，把化债工作摆上议事日程。要强化组织领导，建立领导责任制和部门分工负责制，主要领导要亲自抓，负总责，明确目标任务，周密部署、精心组织实施，及时解决化解债务过程中出现的矛盾和问题。要层层落实责任，省与各市签订责任状，各市也要与所属各县（市、区）签订责任状，确保政策到位、责任到人、措施得力。

　　为加强对全省清理化解乡村垫交税费债务工作的领导，我省成立由省委常委、常务副省长高建民任组长，副省长郭迎光任副组长，省农村综合改革领导组成员为成员的省清理化解其他公益性乡村债务工作领导组（以下简称化债领导组），全面负责全省乡村垫交税费债务及其他公益性乡村债务的清理化解工作，领导组办公室设在省财政厅。省财政厅厅长任办公室主任，省审计厅厅长、省农业厅厅长、省监察厅厅长、省地税局局长、省财政厅分管副厅长任办公室副主任，具体组织协调全省乡村垫交税费债务清理化解工作。

　　（二）明确责任，密切协作。清理化解乡村垫交税费债务工作由各级化债领导组统一领导，领导组办公室负责具体组织协调实施、政策业务指导及信息的上报和联络。各有关部门要各司其职，相互配合。财政部门负责做好牵头协调工作，研究制订具体工作方案及相关配套措施，及时拨付化债补助资金；审计部门负责组织对上报的乡村垫交税费债务进行审计；农业部门和税务部门配合做好债务的清理、核实和锁定工作；监察部门负责加强监督及对违纪行为的查处；人行、银监局等部门负责有关金融政策的执行和有关债务行为性质的认定。

　　（三）加大宣传力度。要坚持正确的舆论导向，认真把握政策宣传口径，积极做好宣传工作，营造良好的工作氛围，确保化债工作平稳运行。

　　（四）强化监督检查。各级化债领导组要建立事前、事中、事后相结合，普查、抽查相结合的全方位监督体系和制约机制，加大监督检查力度，对政策执行中出现的偏差及时纠正。要公布咨询和举报电话，建立健全群众信访查处、反馈制度。要实行责任追究制度，严明工作纪律，对因不遵守工作程序和工作纪律而引发各种矛盾和问题的单位和个人，按照相关规定追究有关单位负责人和相关人员的责任。对弄虚作假、虚报冒领、截留挪用和套取化债资金、造成资金损失等行为，除追回资金外，还要追究有关负责人及相关责任人的责任，涉嫌犯罪的依法移交司法机关处理。

　　（五）坚决制止发生新的乡村债务。各有关部门要严格贯彻落实《国务院办公厅关于坚决制止发生新的乡村债务有关问题的通知》（国办发〔2005〕39号）要求，将制止乡村发生新的不良债务作为加强乡村管理工作的一项重要内容，研究制定制止发生新债的具体办法，探索制止新债的长效机制，防止乡村债务边化解边增加。要建立健全发生新的乡村债务责任追究制度，把举借新债作为对乡村领导干部任期经济责任和离任审计的重要内容，坚决纠正经济活动中的各种不规范行为，对违反规定造成新增债务的，按照“谁举债谁负责”的原则，严肃追究相关责任人的责任。

　One hundred party knowledgeThe current and future periods, the development of the party staff's work principle is: "adhere to the standards, and ensure the quality, improve the structure, Shen heavy development." this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work "sixteen words" policy, is an organic whole of dialectical unity, to fully understand and grasp the "Kennedy. Adhere to the standard" refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. "Quality assurance", is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. "Improve structure", refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. "The party carefully". Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed into the party. In the development of party work, it must understand correctly and comprehensively implement the "twenty-six words" policy, and avoid one sidedness and blindness, to ensure that work normally.The Communist Party is the working class with communist consciousness of the vanguard fighters are materialists and no atheists. The Communist Party only faith Ma Marxism Leninism, Mao Zedong thought, Deng Xiao Xiaoping theory and "Three Represents" important thought, not religion. On religion or have a strong religious feelings of the people can not develop to join the party.China is a multi-ethnic country, the common belief on ethnic minority areas, to participate in some people with ethnic customs and religious activities. In order not to distinguish from the masses, and just respect the national custom, in addition to some traditional funeral ceremony and the masses festival activities, should not be regarded as a religious faith to participate in religious activitiesThe chapter states: over 18 years old China workers, peasants, soldiers, intellectuals and sub sub advanced elements of other social strata China can apply to join the Communist Party.This is because: stating that 18 is the age limit for the party, because of a general, one to 18 weeks old to adult, can have a really determined political judgment, have the ability to force established their political beliefs and personal life ambition. At the same time, the provisions of the constitution apply please join the party people must have Chinese nationality citizens, foreigners will not be workers, peasants, soldiers, intellectuals and knowledge of other social strata to the advanced elements.The condition is applied to join the party constitution first stipulation: "over the age of eighteen China workers, farmers, soldiers, intellectuals and other advanced elements of his class, that program and constitution of the party, the party is willing to participate in an organization and in which work actively, carry out party resolutions and schedule accept pay Party membership dues, may join the Communist Party of China China application." this is the minimum requirement of Party members.The "recognition of the party's program and constitution" for the party. Please condition because the Communist Party is to China is the creed of the party and the constitution as the basis, in accordance with the unified organization of democratic centralism woven together, is highly consistent. On the thought political revolutionaries from the composition of the combat team may not. Is a simple combination of individual members.The party's program and regulations stipulate the nature of the party, the guiding ideology of the party, the party in the basic line in the primary stage of socialism, the ultimate goal of the party and the party's self construction of the basic requirements, it is the highest standards of ideological unity in the party's actions. At the same time, the party's program and chapter charter regulate the political life of the party, the unity of the whole Party action and the handling of personal and group organization, the basic norms of the relationship between the organization and the organization. This platform, the nature and function of the party constitution, the party is decided it is established, the foundation of survival and development. The recognition program, the party is in the mind, politics, organization, action. The premise of the same height. If the party does not recognize the awakening and abide by the party's program and constitution, each line is the party will, from the ideological, political and organizational collapse. So the Party Constitution stipulates that each joining the party everyone must admit the party program and constitution.In an organization of the party, the Communist Party members must refer to a branch of the Department into the party, group or a specific organization, and the organizational life in which, accept supervision of the party. In this issue, Lenin Martov launched a fierce struggle to fight. Martov advocated just admit party Manifesto and constitution don't have to attend a party organization, Party members can do, what each of the strikers can even put forward the "name" party. Lenin firmly opposed to this claim, he believes the party members should not only admit party principle, constitution, an organization and must participate in the party. Only in this way can the party become free the production of advanced class The organization of the army team, formed a strong fighting collective body, shoulder the great historical mission. If the party that does not participate in the program, the chapter of the party organization, the party will become a distraction for the club.The party has the obligation to undertake allocation, party organization work, and try to do it well. The party organization work assigned, including the political work of the party and the party's mass work. For example, in Party organizations at all levels of leadership, participation in Party education, contact the Department in the work of the masses and the promotion of the mass transfer work, participate in the development of party work, participate in various mass organizations work and social work. The party organization should root according to the specific circumstances, to each party member assigned to suitable jobs, and to inspect and guide. Each party must consciously accept the party organization and complete the assigned tasks. Active play Exemplary vanguard role of Party members.The party's decision, is the achievement of the overall objectives of the party, the general task, in a certain period of time, for a job or something, or by Party Congress Party Congress or the Party committee collective discussion, all members must carry out the party's decisions are matters. The collective wisdom of the Communist party, reflects the party and the interests of the vast majority of Party members, party the success of the party's cause. If there is a different meaning for the party's resolution can be retained or to higher Party organizations until the central reflect, but the action will not have to perform take the required attitude. And each one takes what he needs but if Each party can go their own way, so party unity would suffer bad, there would be no party fighting. So, applicant for Party membership to carry out the party's resolution is necessary. It does not follow the party's resolution are not allowed to become party members.Because party members pay membership dues are party members care for the career of the party, the party's economic aid, is also a party has organized logo ideas. At the same time, according to pay membership dues, not just party organizations to pay some money, but also cultivate a sense of organization of various means of Party members, and more is the party with strong strong party spirit and strict performance requirements. The organization, Party comrades should fully understand the importance of pay membership dues, was approved as a probationary member, consciously according to certain standard pay dues.The Constitution also stipulates that if the party fails to pay dues, should be subject to serious criticism and education, even to give disciplinary action necessary. Party member if there is no legitimate reason not to pay dues for 66 consecutive months, is considered to be self defections, should make the decision of branch congress and approved by the higher Party organizations must this guidance, Party members removed.The requirements of each party membership will must be given to the party. Please apply for applicants for Party membership application please book is written into the party, in order to show that the political party organizations choose their solemn party organization, to learn about your own beliefs and requirements, to facilitate the party organization investigation to self consciousness land, education and training.Is the party application form to the applicant for Party membership to the party organizations to express their wishes, strictly speaking, no fixed format. But the general should include the following basic contents: why do you want to join the party, mainly write about their own understanding of the party and the motivation of joining the party machine; their political beliefs, grow through experience and thought, work, study, work style and other aspects of the situation. The Party of the party. His attitude towards how to actively seek to join the party organization, the expression of determination and future work have the requirements to join the party, learning, life and other aspects of the plan.In general, the party should join the party request by the applicant to the Party Organization formally submit a written application to join the party. So the request, because Chinese is the Communist Party is the realization of communism will be as a political group for their ultimate goal. Each of the group members, should consciously to do whatever on when and where to take the interests of the individual to obey the party and the people's interests, not out of difficulties and hardships, not afraid of bloodshed, as for the implementation of the party's programme of work actively to establish a life-long struggle for the cause of communism. The Party comrades, is a very serious matter. Apply to join the party meaning A well prepared for a member of the Communist Party's responsibility, in the time of the party and the people need, can hesitate to sacrifice yourself everything. It is not a constant emotional impulse, also no half little force and force, must adhere to the principle of completely Kennedy. Only willing to applicant for Party membership after serious consideration into account, directly apply to the party organization, in order to truly express their political pursue and determination. On the other hand, with the continuous progress of the society, people's cultural level unceasing enhancement, the general situations, party people have written our party wishes to Ability. Therefore, applicants for Party membership to submit a written application to the party organization, as well as Zhuang serious, is fully able to do that.Write an application to join the party, please apply for Party membership to the party that he has joined the party's desire and determination. On this very serious one thing, write the party application Shen people should pay attention to the following questions: (1): to seriously study the party constitution and relevant basic knowledge of the party, to truly understand the solution party. Based on the full understanding of the party, a comprehensive understanding of the party, solemnly made his political choice, establish the correct motivation to join the party party. On this basis, to contact the Department of actual thinking about their understanding of the party, to the party organization to heart, should not just copy the copy books, not to talk about real thoughts ((2). To be honest and loyal to the party, truthfully report to the party since. Has the political calendar history, I experience, social relations and its impact on their own on the situation, may not conceal or falsify. ((3) applications from the writing I. As a result of low level of education or other special reasons can not personally write to write, by my dictation, please others to write, but to explain himself to self written reasons, and signed by the applicant by stamp or thumbprint to Party organization.Apply to join the party should submit a written application to the general Party organization. This is because in a peaceful environment, the party application please people who generally have certain cultural knowledge, have the ability to write an application to join the party. Membership is a very strict and serious thing, unless you do not have the necessary conditions and ability, the applicant shall be required in the party to the party as written expression of their own will.The man was seriously ill because of membership, low cultural level, residual disability and other reasons, it is difficult to write an application to join the party, either by themselves, please help dictate the other comrades to write. But from writing applications to real expression of the applicant's understanding and attitude toward, and that the applicant can not personally self writing the reason, finally by applicants signature stamp or by hand.An application to join the party is the applicant for Party membership to the party organization to express their requirements to join the party's desire to express their political pursuit and determination for a form. One party is required, after serious consideration into account, is willing, is a serious political choice. Write the party for Shen the book is a very serious matter. Therefore, most of the requirements of the party who everyone write applications look very heavy, in addition to the content to reflect their true thoughts, to express their requirements into the desire to join the party, in the form of think of as beautiful, neat, clear, consistent with this applicants with psychological. In addition, With the continuous improvement of the level of science and technology, office automation degree is more and more high, many units have been the real implementation of the paperless office, document processing are operated by computer is. In this case, the party who write requirements in applications with computer printing, should should be allowed to be clear. Is a print, the party application, the applicant must be a signature stamp or thumbprint India. The Party branch must take this off at the receiving party application. This book is both responsible for the party organization, is also responsible for the party in the applicant.The Constitution clearly pointed out that the Communist Party members to "the party faithful honest and consistent". This not only is for every member of the requirements, also apply to join the Party comrades on each request. The so-called "honest", is to be open-minded, bright and Lei, loyal to the party and the people, loyal to the socialist society and the cause of communism, not to resort to deceit, not to conceal their problems, reflect the situation to the party, don't hide their shortcomings and mistakes. This is the basic requirement of each member to join their team Wuwu party.Honesty is decided by the nature of party loyalty to the party. The party except for the workers class and the broad masses of the people's interests, no special interests of their own. For each party comrades must be honest and loyal to the party, this is the new stage of the new century, need economic and strategic objectives the development of the society. The construction of socialist Chinese to each application to join the Party comrades can faithfully faithfully implement the party's line, principles and policies on the needle, thought in politics, the height of the party, consistent action. The party is not one of the table, is not for the party say in words, words and deeds are not A, even playing double faced style. This phenomenon must be resolutely overcome and correct decision, must from the application into the Party comrades. Only the start each party and each application to join the party with Comrade can follow the party will really improve the will of one heart and one mind, the combat effectiveness of the party organization.Be honest and loyal to the party: (11) to conscientiously study Marxism Leninism, Mao Mao Zedong thought, Deng Xiaoping theory and the important thought of "Three Represents", study the party's basic theory, basic line, basic program and basic experience, establish a correct outlook on life, overcoming the "honest people suffer" thought Comrade Zhou Enlai once said: "the most intelligent smart people in the world is the most honest people, because only the honest people can have it real and historical test. Only a set of wholehearted service to the people life outlook on life, be willing to tell the truth, do honestly, honest people do consciously, for the realization of communism Righteousness and selfless work. (2) to adhere to the principle, according to Party policy. For a request for the Party comrades, can adhere to the principle, according to the party's policy, is an important symbol to measure him honest and loyal to the party is the party. Therefore, in the matter of principle that is the party's line, principles, policies and other major issues, we must proceed from reality in everything, selfless and fearless, adhere to the principles, and be impartial and, no matter what the circumstances, have been tested, do not damage the party's interests. To dare not tell the truth. Do not tell lies. Truthfully report to the Party Organization Department in all aspects of their situation. Don't be on their own shortcomings, mistakes, but also to take the initiative to speak clearly to the party organizations, consciously put themselves in the supervision and help of the party organization.The party is a dynamic motivation, individual party the subjective reasons, that is to say his inner heart is not what want to join the party.All striving for and actively participate in the molecular China of the Communist Party, must correct motives are correctly solve the problem.. why constitution stipulates that the second party: "China were members of the Communist Party of the working class is Chinese with communist consciousness of the vanguard fighters. China Communist Party members must fully serve the people whole heart. All at the expense of personal sacrifice, for the realization of Communist struggle for life. China forever is a member of the Communist Party of the working people. In addition to laws and regulations within the scope of personal interests and the authority to work at all, Communist Party members must not seek any personal interests and privileges." the provisions of And for all people to volunteer for the party team, must establish a scientific outlook of communism, there must be for the realization of communism struggle to fight, even at the expense of all their determination to have the idea of serving the people wholeheartedly for the people, we must consciously obey the party and the people's interests with a personal interest, suffer first, enjoy, G has been dedication, not the name, not for profit, and definitely not. In all the difficulties and danger, can stand out the heroic struggle. Only with this motivation and persistence to everyone, only may be a true communist. Who do not like people, can not become a member of the Communist Party. To establish the correct motivation of joining the party, and the party organizations and Party members rely on help education, but mainly rely on their own subjective effort.The development of the Party member of the Communist Party of Chinese "work rules (Trial)" provisions: Party activists called through training and education for more than a year later, it can be classified as the development object. The reason is because in such requirements, apply to join the partycredit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business

　One hundred party knowledgeThe current and future periods, the development of the party staff's work principle is: "adhere to the standards, and ensure the quality, improve the structure, Shen heavy development." this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work "sixteen words" policy, is an organic whole of dialectical unity, to fully understand and grasp the "Kennedy. Adhere to the standard" refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. "Quality assurance", is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. "Improve structure", refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. "The party carefully". Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed into the party. In the development of party work, it must understand correctly and comprehensively implement the "twenty-six words" policy, and avoid one sidedness and blindness, to ensure that work normally.The Communist Party is the working class with communist consciousness of the vanguard fighters are materialists and no atheists. The Communist Party only faith Ma Marxism Leninism, Mao Zedong thought, Deng Xiao Xiaoping theory and "Three Represents" important thought, not religion. On religion or have a strong religious feelings of the people can not develop to join the party.China is a multi-ethnic country, the common belief on ethnic minority areas, to participate in some people with ethnic customs and religious activities. In order not to distinguish from the masses, and just respect the national custom, in addition to some traditional funeral ceremony and the masses festival activities, should not be regarded as a religious faith to participate in religious activitiesThe chapter states: over 18 years old China workers, peasants, soldiers, intellectuals and sub sub advanced elements of other social strata China can apply to join the Communist Party.This is because: stating that 18 is the age limit for the party, because of a gener