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由于办案有一个过程,各种罚没收入,一般不及时上缴,而是采用各种不同形式暂存银行。对于罚没款存八银行所取得的利息应如何处理,目前尚无规定,多数单位将它作为‘小金库’的资金来源之一。笔者认为:罚没收入不应存入银行蓄储所,而应专户存入银行,不计利息。对罚没款已计利息的,应随罚没款于结案后及时上缴国库,不要集中到年终上缴,更不得挪作他
Due to a process of handling cases, all kinds of confiscation of revenue, generally not promptly turned over, but the use of various forms of temporary bank. There is no stipulation on how to deal with the interest obtained by banks charged with fines and penalties, and most organizations regard it as one of the sources of funding for the “small treasury.” The author believes that: confiscation income should not be deposited in the bank storage, but should be deposited into a bank account, without interest. For those who have calculated the interest on fines and penalties, they should be promptly handed over to the State Treasury as soon as they are settled and not concentrated until the end of the year, nor should they be diverted to him