人民银行和工商银行分家以来,人行国库部门经历了一个新的发展阶段,尽管积累了不少经验,并形成了一套管理办法,但也存在不少问题。 一、制度不规范。 1985年发布的《国家金库条例》,已不适应财税体制改革和业务发展的需要,且新的《国库条例实施细则》,至今还未出台,导致国库部门监管乏力。 二、征收机关有意或无意占压税款。 税务机构分设后,各自为政,互不协调,特别是建立“办 People’s Bank of China and Industrial and Commercial Bank of China since the separation, the treasury department of the People’s Bank has undergone a new stage of development, despite accumulated a lot of experience and formed a set of management methods, but there are still many problems. First, the system is not standardized. The National Vault Ordinance promulgated in 1985 has failed to meet the needs of the reform of the fiscal and taxation system and business development. The new Implementing Rules of the Treasury Ordinance have not yet been promulgated, resulting in the sluggish supervision of the treasury department. Second, the tax authorities intentionally or unintentional tax. Tax authorities after the establishment of their own way, not in harmony, especially the establishment of "office