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一、加强退库的监督管理,确保退库合规操作退库作为直接冲减财政收入的一项国库业务,多退给财政资金造成损失,少退则影响征收机关的经费开支。如何保证退库的合规、准确,构成了县级国库搞好退库监管的目的和要求。为此,应从以下三个方面加强退库监管。1.退库合规性,即办理退库时,严格审核其退库事由是否与有关退库文件依据相符,尤其是加强税务自批自退部分的合规性审核,杜绝不合规退库业务的发生。2.退库金额计算准确性,即根据退库文件所列退付比例,审核其退库金额计算是否准确,避免多退或少
First, to strengthen the supervision and management of the returned library, to ensure the return of the library back the compliance operation as a direct offset by fiscal revenue of a treasury business, more financial funds to give up the loss, less affected the impact of levied by the agency’s expenditure. How to ensure the compliance with the returned warehouse is accurate and constitutes the purpose and requirements for the state-level warehouse to do a good job of refunding the warehouse. To this end, from the following three aspects to strengthen supervision of withdrawal. 1. Back to the library compliance, that is, when handling the back-off library, strictly check whether the reasons for returning the library are in accordance with the relevant documents for withdrawal of the library, especially to strengthen the compliance review of the tax self- Business happened. 2. The accuracy of the calculation of the amount of refund, that is, according to the returned documents listed in the proportion of refund, review the amount of the return of the calculation is accurate, to avoid more or less back