扫除非税收入管理盲区的几点思考——目前案件暂扣款物管理存在的问题、原因及对策

Sweeps only if the tax revenue enters the management blind spot several ponder-- At present case to cut payment temporarily the management existence question, the reason and countermeasure

执法单位的案件暂扣款物管理，由于多种原因，形成管理盲区，导致管理混乱、财政收入流失、执法形象受损，收支两条线规定难以落实。对此，笔者认为一要控制源头，从票据管理入手；二要收缴分离，从操作程序抓起；三要资金缴库，从银行账户把关；四要建立台账，用财务制度管理；五要处理物资，由非税部门插手；六要政府协调，用制度规定保证。唯有如此，才能扫除盲区，全面落实收支两条线规定。

The law enforcement unit＇s case cuts payment temporarily the management,because many kinds of reasons,form the management blind spot, causes the management chaotic, the financial revenue outflow, the law enforcement image damage, the revenue and expenditure two wire gages to decide carries out with difficulty. Regarding this, the author thought one must control the source,from bill management obtaining; Two must capture the separation, grasps ~rom the operation sequence; Three wants the fund to pay into the treasury, from bank account check;Four must establish the Taiwan account, manages with the financial system; Five must process the commodity,meddles by the non-tax department;Six wants the government to be coordinated,stipulates the guarantee with the system. Only has so, can clean the blind spot, carries out the revenue and expenditure two wire gages to decide comprehensively.