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1991年3月14日财政部以(91)财法字第010号文发布《财政部门贯彻实施《行政复议条例》的若干规定》,内容如下: 第一条为了维护和监督财政机关依法行使职权,防止和纠正违法或者不当的具体行政行为,保护公民,法人和其他组织的合法权益,根据国务院第70号令发布的《行政复议条例》和有关财政法规,制定本规定。第二条财政行政复议(以下简称财政复议)是财政机关的一项重要职权。县级以上(含县级)财政机关应按照《行政复议条例》和本规定认真做好财政复议工作。第三条公民,法人和其他组织对财政机关下列具体行政行为不服可以向财政复议机关申请复议: (一) 对加收滞纳金、罚款、没收财物等行政处罚不服的; (二) 对财产的扣押,冻结、变卖和扣款等行政强制措施不服的; (三) 认为财政机关侵犯法律、法规规定的财产、资金经营自主权的;
On March 14, 1991, the Ministry of Finance released “Several Provisions of the Ministry of Finance on the Implementation of the” Regulations on Administrative Reconsideration “promulgated by Document (010) Cai Fa Zi No. 010, which reads as follows: Article 1 In order to safeguard and supervise the financial authorities in exercising their functions and powers according to law , Prevent and correct illegal or inappropriate specific administrative acts, protect the lawful rights and interests of citizens, legal persons and other organizations. These Provisions are formulated in accordance with the ”Regulations on Administrative Reconsideration" issued by Decree No.70 of the State Council and relevant financial laws and regulations. Article 2 The financial administrative reconsideration (hereinafter referred to as the financial reconsideration) is an important power of the financial organ. The financial authorities at or above the county level (including the county level) shall conscientiously do a good job of reconsideration work in accordance with the Regulations on Administrative Reconsideration and these Provisions. Article 3 Citizens, legal persons and other organizations may apply to the financial reconsideration authority for reconsideration if they are not satisfied with the following specific administrative acts of the financial authorities: (1) they are not satisfied with administrative penalties such as the imposition of fines, fines and confiscation of property; (2) the seizure of property (3) that the financial authorities violate the laws and regulations as prescribed by the property and fund management autonomy;