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newsurl   新闻最终页显示页面
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treastyle  多行文本框样式
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		  <div id="newshow-title">最高院：执行法院在拍卖公告中载明的税费承担规则与法律及司法解释不一致时相关税费在拍卖成交后应当如何承担？</div>
				<div id="newshow-time">发布人：网站管理员　发布时间：2024/4/8</div>
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				   <P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: center; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word">执行法院在拍卖公告中载明的税费承担规则与法律及司法解释不一致时相关税费在拍卖成交后应当如何承担？</STRONG></P>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: center; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word"><BR style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word"></STRONG></P>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; HEIGHT: 32px; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; BORDER-BOTTOM: rgb(227,227,227) 1px solid; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 8px 0px 24px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 18px; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 18px; MAX-WIDTH: 100%; FONT-FAMILY: 微软雅黑, sans-serif !important; BORDER-BOTTOM: rgb(0,187,236) 2px solid; FLOAT: left; FONT-WEIGHT: 700; COLOR: rgb(0,187,236); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 3px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 2px; MARGIN: 0px; DISPLAY: block; OUTLINE-COLOR: invert; LINE-HEIGHT: 28px; PADDING-RIGHT: 2px; overflow-wrap: break-word">裁判要旨</SPAN><BR style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word"></P><SECTION style='BORDER-LEFT-WIDTH: 0px; BOX-SIZING: border-box !important; FONT-SIZE: 14px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; BORDER-RIGHT-WIDTH: 0px; WHITE-SPACE: normal; BORDER-BOTTOM-WIDTH: 0px; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 20px auto; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 2em; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word"></SPAN><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">根据《竞买公告》和《竞买须知》，税费负担对社会不特定主体必然形成基本确定的心理预期，即竞买成功后需要另行支付产生的税费，这一心理预期必然阻却一部分潜在的竞买者。<SPAN class=wx_text_underline style="BOX-SIZING: border-box !important; CURSOR: pointer; MAX-WIDTH: 100%; BACKGROUND-POSITION: 0% 0%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 2px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word">如若以税费从拍卖款中扣除的税费负担规则确定数额，必然造成拍卖前的规范与拍卖后的规则不一致，对其他主体不公平。本案河北某物流公司明知山西高院公告中的税费负担规定仍参与拍卖，其以实际行动完成了对税费负担的认可，而其买定标的物后却违反之前的承诺，违背了禁止反言原则，也不符合诚实信用原则。</SPAN></SPAN><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word"></SPAN><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word"><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 18px; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word"></SPAN></SPAN></SECTION> 
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; HEIGHT: 32px; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; BORDER-BOTTOM: rgb(227,227,227) 1px solid; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 8px 0px 24px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 18px; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 18px; MAX-WIDTH: 100%; FONT-FAMILY: 微软雅黑, sans-serif !important; BORDER-BOTTOM: rgb(0,187,236) 2px solid; FLOAT: left; FONT-WEIGHT: 700; COLOR: rgb(0,187,236); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 3px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 2px; MARGIN: 0px; DISPLAY: block; OUTLINE-COLOR: invert; LINE-HEIGHT: 28px; PADDING-RIGHT: 2px; overflow-wrap: break-word">案例索引</SPAN></P><SECTION style='BORDER-LEFT-WIDTH: 0px; BOX-SIZING: border-box !important; FONT-SIZE: 14px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; BORDER-RIGHT-WIDTH: 0px; WHITE-SPACE: normal; BORDER-BOTTOM-WIDTH: 0px; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 20px auto; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 2em; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">《</SPAN><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">河北某公司、中国某公司等借款合同纠纷执行案》【（2022）最高法执复17号】&#8205;</SPAN></SECTION><ARTICLE style='BORDER-LEFT-WIDTH: 0px; BOX-SIZING: border-box !important; FONT-SIZE: 14px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; BORDER-RIGHT-WIDTH: 0px; WHITE-SPACE: normal; BORDER-BOTTOM-WIDTH: 0px; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; ORPHANS: 2; WIDOWS: 2; MARGIN: 5px auto; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial' data-author="Wxeditor"> 
<P style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; HEIGHT: 32px; BORDER-BOTTOM: rgb(227,227,227) 1px solid; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; MARGIN: 8px 0px 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 18px; PADDING-RIGHT: 0px; overflow-wrap: break-word"><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 18px; MAX-WIDTH: 100%; FONT-FAMILY: 微软雅黑, sans-serif !important; BORDER-BOTTOM: rgb(0,187,236) 2px solid; FLOAT: left; FONT-WEIGHT: 700; COLOR: rgb(0,187,236); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 3px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 2px; MARGIN: 0px; DISPLAY: block; OUTLINE-COLOR: invert; LINE-HEIGHT: 28px; PADDING-RIGHT: 2px; overflow-wrap: break-word"><STRONG style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word">争议焦点</STRONG></SPAN></P></ARTICLE>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 24px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word; caret-color: var(--weui-BRAND)">执</SPAN><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word; caret-color: var(--weui-BRAND)">行法院在拍卖公告中载明的税费承担规则与法律及司法解释不一致时相关税费在拍卖成交后应当如何承担？</SPAN></P>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; HEIGHT: 32px; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; BORDER-BOTTOM: rgb(227,227,227) 1px solid; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 8px 0px 24px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 18px; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; FONT-SIZE: 18px; MAX-WIDTH: 100%; FONT-FAMILY: 微软雅黑, sans-serif !important; BORDER-BOTTOM: rgb(0,187,236) 2px solid; FLOAT: left; FONT-WEIGHT: 700; COLOR: rgb(0,187,236); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 3px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 2px; MARGIN: 0px; DISPLAY: block; OUTLINE-COLOR: invert; LINE-HEIGHT: 28px; PADDING-RIGHT: 2px; overflow-wrap: break-word"><STRONG style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word">裁判意见</STRONG></SPAN></P>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 24px 0px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 1.75em; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">最高</SPAN><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">法院认为：本案的焦点问题是，执行法院在拍卖公告中载明的税费承担规则与法律及司法解释不一致，相关税费在拍卖成交后应当如何承担。</SPAN></P>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 24px 0px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 1.75em; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">对于本案的判断，应当结合本案拍卖整体的公平性分析。根据《竞买公告》和《竞买须知》，</SPAN><STRONG style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; overflow-wrap: break-word"><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(2,30,170); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">税费负担对社会不特定主体必然形成基本确定的心理预期，即竞买成功后需要另行支付产生的税费，这一心理预期必然阻却一部分潜在的竞买者。如若以税费从拍卖款中扣除的税费负担规则确定数额，必然造成拍卖前的规范与拍卖后的规则不一致，对其他主体不公平。</SPAN></STRONG></P>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 24px 0px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 1.75em; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">另外，当事人在民事诉讼活动中应对自己做出的各种言词负责,不得随意做出否定在先言词的言论或行为。本案河北某物流公司明知山西高院公告中的税费负担规定仍参与拍卖，其以实际行动完成了对税费负担的认可，而其买定标的物后却违反之前的承诺，违背了禁止反言原则，也不符合诚实信用原则。</SPAN></P>
<P style='BOX-SIZING: border-box !important; FONT-SIZE: 17px; MAX-WIDTH: 100%; FONT-FAMILY: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: ; OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; FONT-STYLE: normal; TEXT-ALIGN: justify; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; CLEAR: both; MIN-HEIGHT: 1em; ORPHANS: 2; WIDOWS: 2; MARGIN: 24px 0px; LETTER-SPACING: 0px; OUTLINE-COLOR: invert; LINE-HEIGHT: 1.75em; PADDING-RIGHT: 0px; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; overflow-wrap: break-word; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN style="BOX-SIZING: border-box !important; MAX-WIDTH: 100%; COLOR: rgb(34,34,34); OUTLINE-WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: 1px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; TEXT-INDENT: 2em; overflow-wrap: break-word">综上，复议申请人河北某物流公司的复议理由不成立，本院不予支持。</SPAN></P>
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