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税税款过渡户是征收机关在当前银行开户管 理弱化的情况下,违反国家有关财经法 规,擅自于国库之外设立帐户收缴预算收入,造成该帐户的应缴预算收入报解时间推迟。其违纪形式有:
In the case of current bank account management weakened, the collection agency of tax collection and taxation violates the relevant financial and economic laws and regulations of the state and sets up an account collection budget revenue outside the state treasury, resulting in the postponement of the reported budget revenue due for the account. The disciplinary form is: