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《财政部门行使行政处罚裁量权指导规范》已由财政部发布并于2013年2月1日起施行。《规范》明确了财政部门行使处罚裁量权应当遵守的原则和相关要求,对进一步规范财政执法行为,提高执法水平,推动财政部门依法行政、依法理财具有十分重要的作用。《规范》要求,财政部门行使行政处罚裁量权,应当遵循合法、合理、综合裁量的原则;并遵守陈述、申辩制
The Guidance for Discretionary Power in Executing Administrative Penalties by the Financial Departments has been promulgated by the Ministry of Finance and will come into force on February 1, 2013. The “Code” specifies the principles and relevant requirements that the financial departments should observe in exercising the discretionary power of punishment and plays an important role in further regulating financial law enforcement, raising the level of law enforcement, and promoting the administration of the financial sector in accordance with the law and in accordance with the law. The “Norms” require that the financial departments exercise the discretionary power of administrative punishment and should follow the principle of lawfulness, reasonableness and comprehensiveness; and comply with the statements and the defense system