《行政诉讼法》规定人民法院在审理行政案件时参照规章。司法实践中，人民法院对规章的参照适用经历了发展演变的过程。最高人民法院发布的第5号指导案例对违反上位法规定的规章“不予适用”，适当、充分地行使了法律赋予人民法院对规章的选择适用权。人民法院在行政审判中参照规章时，对合法有效的规章有权作为裁判依据，予以适用；对违反上位法规定的规章有权拒绝作为裁判依据，不予适用。%The people's courts should refer to the administrative regulations in the handling of administrative cases according to the Administrative Procedural Law , but there is no definitive conclusion about how to refer to . In judicial practice , reference to the administrative regulations by the people's courts has experienced a process of constant evolution , until the supreme people's court issued No . 5 Guiding Case , the point of the verdict “inadmissibility” which exercises the people's courts'right of alternative to apply regulation endowed by law fully and appropriately . When the people's courts refer to regulations in the administrative trial , they shall have the right to apply the legal and valid regulations and to refuse to apply the regulations which is in violation of the provisions of the host law .
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