国库工作是国家预算收支执行工作的重要组成部分,是实现国家预算收支的基础工作。认真做好国库工作,保证预算资金的及时集中和灵活调度,对贯彻落实党和国家的方针、政策,实现财政、信贷的收支平衡,合理控制货币发行,保持市场和币值的基本稳定,都具有十分重要的作用。预算收入退库是国库资金支付的重要内容和手段,因此,退库的管理和审核工作在基层国库中更显得尤为重要。为了杜绝不合规的退库,确保国库资金的安全,人民银行对不同的退库业务应分别采用不同的管理和审核方法。一、技术性差错、超交多交、汇算清缴退库。主要表现为征收机关的差错,即征收机关填发的缴款书中品目名称,课税数量、计税金额、税率和实缴金额有误。纳税人的差错,即纳 Treasury work is an important part of the state budget revenue and expenditure implementation, is to achieve the basic work of the state budget revenues and expenditures. We should conscientiously do a good job in the treasury and ensure that budget funds are timely concentrated and flexibly dispatched. We will implement the guidelines and policies of the party and the state, achieve a balance between revenues and expenditures of finance and credit, rationally control currency issuance, and maintain the basic stability of markets and currencies Has a very important role. The withdrawal of budget revenue is an important content and means of treasury fund payment. Therefore, it is even more important that the management and auditing of returned warehouses are made in the grassroots treasury. In order to prevent non-compliant refunding and ensure the safety of treasury funds, the PBC shall adopt different management and auditing methods for different refunding operations respectively. First, technical errors, over-pay, pay off the final settlement. Mainly for the collection agency errors, that is, the collection agency filled out the name of the payment, the number of tax, tax amount, tax rate and paid inaccurate. Taxpayer’s mistake, that satisfied