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　　實(shí)??(shi)施??(shi)前??(qian)款??(kuan)規(guī)??(gui)定??(ding)的??(de)行??(xing)為??(wei)??，數(shù)??(shu)額??(e)達(dá)??(da)到??(dao)前??(qian)款??(kuan)規(guī)??(gui)定??(ding)的??(de)數(shù)??(shu)額??(e)五??(wu)倍??(bei)以??(yi)上??(shang)的??(de)??，應(yīng)??(ying)當(dāng)??(dang)認(rèn)??(ren)定??(ding)為??(wei)刑?(xing)法??(fa)第??(di)二??(er)百??(bai)二??(er)十?(shi)五??(wu)條??(tiao)規(guī)??(gui)定??(ding)的??(de)“情??(qing)節(jié)??(jie)特??(te)別??(bie)嚴(yán)??(yan)重??(zhong)”??。??　　處??(chu)罰??(fa)依??(yi)據(jù)??(ju)JQRZSCYFTQqibao666888　　shi ??(shi)shi ??(shi)qian ??(qian)kuan ??(kuan)gui ??(gui)ding ??(ding)de ??(de)xing ??(xing)wei ??(wei)??，shu ??(shu)e ??(e)da ??(da)dao ??(dao)qian ??(qian)kuan ??(kuan)gui ??(gui)ding ??(ding)de ??(de)shu ??(shu)e ??(e)wu ??(wu)bei ??(bei)yi ??(yi)shang ??(shang)de ??(de)??，ying ??(ying)dang ??(dang)ren ??(ren)ding ??(ding)wei ??(wei)xing ?(xing)fa ??(fa)di ??(di)er ??(er)bai ??(bai)er ??(er)shi ?(shi)wu ??(wu)tiao ??(tiao)gui ??(gui)ding ??(ding)de ??(de)“qing ??(qing)jie ??(jie)te ??(te)bie ??(bie)yan ??(yan)zhong ??(zhong)”??。??　　chu ??(chu)fa ??(fa)yi ??(yi)ju ??(ju)