预算收入退库是国库监督的重要职责之一。严格审查退库业务是否合理、合法,是维护国家利益的重要手段。 一、退库监督的概况 国库作为具体办理预算收入退库的机关,对退库监督大体经历了由核算型转化为管理型两个阶段。 (一)税改前的退库监督。实行分税制和税改前, The withdrawal of budget receipts is one of the important responsibilities of the state treasury. Strictly reviewing whether the business of returning the warehouses is reasonable and legal is an important means of safeguarding the interests of the country. First, the overview of the supervision of the Treasury Treasury as a specific Treasury for the withdrawal of the budget revenue, the general review of the Treasury from accounting to management into two stages. (A) the tax refund before the supervision. Before implementing the tax sharing system and tax reform,