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财政部、中国人民银行(83)财综字第16号《关于个人用国库券抵缴赃款、罚款、补税和抵还职工借欠公款的规定》中规定:“抵缴赃款、罚款、补税的国库券,只按国库券票面金额计算,不算利息”,而“职工抵还借欠公款的国库券,可连同已到期的利息一并计算折还”。目前,各地用金融债券、定期存单等有价证券抵还借欠公款均参考这个规定执行。笔者以为,上述规定有失偏颇,职工抵还借欠的有价证券也不应计息,理由有三:
Ministry of Finance, People’s Bank of China (83) Cai Zizi No. 16, “Provisions on Anti-illicit Money, Fines, Rebates and Repayments of Public Liabilities Due to Employee Treasuries” stipulates that: “Pays the stolen money, fines, and taxes Treasury bills are only calculated on the face value of treasury bills, and are not interest-bearing. ”“ Employees repaying treasury bonds denominated in public funds can be repaid together with interest already due. ” At present, all localities use financial bonds, certificates of deposit and other securities to repay outstanding debts with reference to this provision. The author believes that the above provisions are biased, the workers arrived in debt securities should not be accrued interest for three reasons: