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（一）不宜归属“第五章法律责任”范畴的却归列进去，有失偏颇。 第７５条规定：税务机关和司法机关的涉税罚没收入，应当按照税款入库预算级次上缴国库。这属于对税务和司法机关有关罚没收入入库工作所作的规定，应该是这两个部门的工作职责和义务，而不是要对他们做出处理的
(A) should not be attributed to “Chapter V of legal responsibility” category is included in the list, there is biased. Article 75 stipulates that the tax-related confiscation income of tax authorities and judicial organs shall be surrendered to the state treasury according to the level of the budget for the storage of in-tax items. This is part of the tax and judicial decisions related to confiscation of income storage work should be the job responsibilities and obligations of these two departments, rather than to deal with them