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人民银行国库部门承担着预算收入收纳、支拨、退付等职责,对国库经收处经收的税款业务具有行政执法检查权和行政处罚权,但在实际检查工作中,存在处罚制度依据滞后,处罚标准不明确,处罚方式不统一、处罚操作性不强等问题,需要引起重视并加以解决。
The treasury department of the People’s Bank of China undertakes the duties of receiving, disbursing and reimbursing the budgetary receipts, and has the power of administrative law enforcement and the power of administrative punishment on the treasury receipt and collection of tax business. However, in the actual inspection work, there is a basis for penalties Lag, the standard of punishment is not clear, the punishment is not uniform, and the punishment is not strong and other issues that need attention and to be resolved.