《中华人民共和国价格管理条例》(以下间称条例)第三十一条第一款规定:“对拒缴非法所得或者罚款的,物价检查机构可以按照有关规定,通知其开户银行予以划拨。对没有银行帐户或者银行帐户内无资金的,物价检查机构有权将其商品变卖抵缴。”这是对被处罚单位拒不执行具体行政行为而采取的一项强制措施,是价格违法案件中的一种特殊程序。如何正确运用国家赋予的这种权力,做到既维护国家的物价政策,又要在程序上合法?首先是如何认定被处罚单位拒不执行具体行政行为,即拒缴非法 Article 31 (1) of the “Regulations of the People’s Republic of China on the Price Management” (hereinafter referred to as the “Regulations”) stipulates that: “For those who refuse to pay an illegal income or impose a fine, the price inspection authority may, in accordance with the relevant provisions, notify its bank of account for the transfer. There is no bank account or no funds in the bank account, the price inspection agencies have the right to sell off their goods offset. ”This is the punishment of the unit refused to implement a specific administrative act taken a coercive measure is illegal price cases A special procedure. How to correctly use this kind of power given by the state so as to not only safeguard the national price policy, but also be legally procedural? Firstly, how to determine whether a unit to be punished refuses to carry out a specific administrative act, that is, to refuse to pay an illegal