对没收违法所得与审计听证关系的认识
发布时间：2018-07-25 06:44
【摘要】：正 在审计执法实践中,审计机关对被审计单位和个人处以一定数额以上罚款时,基于国家审计署《审计机关审计听证的规定》第3条,会告知被审计单位有要求听证的权利。对于没收违法所得是否听证的问题,却有不同的观点。有的主张"没收较大数额违法所得宜听证",其依据有二:一是没收较大数额的违法所得与较大数额的罚款对行政相对人的惩戒程度
[Abstract]:In the practice of audit enforcement, audit institutions will inform the auditees that they have the right to request a hearing when they impose more than a certain amount of fines on the auditees and individuals, based on Article 3 of the National Audit Office (the provisions on Audit hearing of Audit institutions). There are different views on whether or not the confiscation of illegal income is a hearing. Some people claim that "confiscation of the larger amount of illegal gains is appropriate for hearing", which is based on two aspects: first, confiscation of the larger amount of illegal income and the degree of punishment of the relatively large amount of fine to the administrative counterpart
【作者单位】： 安徽省淮北市审计局;
【分类号】：D922.27
[Abstract]:In the practice of audit enforcement, audit institutions will inform the auditees that they have the right to request a hearing when they impose more than a certain amount of fines on the auditees and individuals, based on Article 3 of the National Audit Office (the provisions on Audit hearing of Audit institutions). There are different views on whether or not the confiscation of illegal income is a hearing. Some people claim that "confiscation of the larger amount of illegal gains is appropriate for hearing", which is based on two aspects: first, confiscation of the larger amount of illegal income and the degree of punishment of the relatively large amount of fine to the administrative counterpart
【作者单位】： 安徽省淮北市审计局;
【分类号】：D922.27
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