In view of analysis on relative provisions for supplemental investigation of new criminal procedure law, in case of partly unclear, supplemental investigation does not meet necessity; the proceeding including supplemental investigation should be suspended when the case could not satisfy the standard of charge.
但是最常见的还是在审查起诉阶段的退回补充侦查，也由于笔者身处审查起诉部门，所以选择审查起诉阶段的补充侦查作为研究重点，希望能对补充侦查问题有一个清晰认识、有效研究，并为相关制度完善提供些资源。
In order to eliminate the unnecessary system internal friction and make the system of criminal procedure more reasonable,it is wise choice to cancel the system of returning for supplemental investigatio
庭审退回补充侦查制度虽有可能使一些案件查明事实真相,但它与刑事诉讼法的其他制度和一些审判规律的矛盾,以及由此带来的消极影响也是显而易见的。
The paper introduces the policies of the sales return.
文章介绍了增值税销货退回的政策规定,着重讨论了企业在购销活动中发生销货退回所存在的问题,以及如何从会计核算资料中审查这类问题。