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人民银行为维护金融秩序,防范化解金融风险,对金融违法行为要进行严肃查处,包括对违法违规单位进行罚款,但罚款收据的使用目前却很难做到规范与统一,为依法行政留下了隐患。有关法律政策相互抵触和造成的问题《中华人民共和国行政处罚法》第49条规定:“行政机关及其执法人员当场收缴罚款的,必须向当事人出具省、自治区、直辖市财政部门制发的罚款收据”。第46条规定:“作出罚款决定的行政机关应当与收缴罚款的机构分离”。
In order to maintain the financial order and prevent the financial risks, the People’s Bank of China (PBOC) should severely punish financial violations, including fining unlawful and violating units. However, the use of fines and receipts is difficult to regulate and unify so far, Hidden trouble. Article 49 of the Law of the People’s Republic of China on Administrative Penalty stipulates: “When administrative organs and their law enforcement officers seize fines on the spot, they must issue a receipt of fines issued by the financial departments of the provinces, autonomous regions and municipalities directly under the Central Government ”. Article 46 states: “The administrative organ that made the decision on the fine should be separated from the institution that seized the fine”.