《人民检察院民事行政抗诉案件办案规则》（以下称《规则》）第二十六条规定，对不符合抗诉条件的应作出不抗诉决定。该条规定在明确了不抗诉法律条件时没有界定不抗诉决定应由何级检察机关作出，在具体实践中，检察机关对不服同级法院的民行判决、裁定的申诉案件经审查后认为 Article 26 of the “Rules for handling Cases of Civil Administrative Protest Cases” of the People’s Procuratorate (hereinafter referred to as the “Rules”) stipulates that non-protest decisions should be made against those who do not meet the protest conditions. The article stipulates that when it is clear that the legal conditions of non-protest do not define the decision of non-protest should be made by the procuratorial organ at any level. In practice, the procuratorial organs, after reviewing the appeals against the judgments and rulings of the people who disagree with the courts at the same level,