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最近,山西省忻州地区审计、财政、人民银行、工商银行、农业银行、建设银行联合下达了“关于审计出的违纪资金缴款方法”,并通知所属各县(市)局行贯彻执行。办法规定: 一、审计机关根据审计结论,对应收缴的违纪资金,向被审计单位发“审计缴款通知书”,注明上缴期限,并抄送同级财政或税务部门。二、被审计单位按审计机关发出的“审计缴款通知书”,开具“缴款书”并依照审计机关规定限期内送交开户银行入财政金库。月终,财税部门将审计出的交款情况,抄报同级审计机关,作为处理终结依据。三、如被审计单位逾期不缴,审计机关则通知其开户银行,属税务部门的开具税票扣缴,属财政收缴
Recently, the Audit, Finance, People’s Bank of China, Industrial and Commercial Bank of China, Agricultural Bank of China and China Construction Bank in the Xinzhou Prefecture of Shanxi Province jointly issued the “Methods of Auditing Payment of Violation of Discipline Funds” and informed all the counties (cities) in their respective subbureau departments to implement them. The Measures stipulate: 1. According to the audit conclusion, the auditing agency shall issue the “Audit Payment Notice” to the audited entity on the basis of the misconduct funds collected, state the deadline for submission, and send a copy to the finance department or tax department at the same level. Second, the audited unit issued by the audit agency, “Audit Notice of Payment,” issued a “payment book” and in accordance with the provisions of the audit agency within a period of time sent to the bank into the treasury. At the end of the month, the tax payment department will report the payment made to the auditing department at the same level to the auditing agency at the same level for the termination of the transaction. Third, if the audited unit fails to pay overdue, the auditing agency shall notify the bank that it has opened an account withholding tax, which is a tax collection