《广西会计》第五期刊登的高天培同志“罚款收据不能报销”一文指出,罚款收据不能报销,并建议有关部门在印制罚款收据时,应注明“不能报销”字样。对此,笔者谈点看法。首先,罚款收据能否报销,应区别不同性质的罚款,依据有关规定,分别处哩。不应由执罚单位确定。因此,不应在罚款收据上注明“不能报销”字祥。 In his fifth issue of Guangxi Accounting, Comrade Gao Tianpei pointed out that “fines receipts can not be reimbursed” pointed out that fine receipts can not be reimbursed and suggested that relevant departments print the words “can not reimburse” when printing fines receipts. In this regard, I talk about the point of view. First of all, whether a fine receipt can be reimbursed, different types of fines should be distinguished from each other. Should not be determined by the punishing unit. Therefore, should not be marked on the fines receipt “can not reimbursement” word Xiang.