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鲁财法[2013]7号厅各处室、单位:为规范行使财政行政处罚裁量权,促进财政部门合法、合理、公平、公正实施行政处罚,提高财政行政执法水平,保护公民、法人和其他组织的合法权益,按照财政部和省政府有关要求,结合工作实际,我们研究制定了《山东省财政行政处罚裁量权指导标准》(以下简称《标准》),现将有关事项通知如下:
In order to standardize the exercise of the discretionary power of financial administrative punishment, we should promote the legal department’s reasonable, reasonable, fair and impartial implementation of administrative penalties, improve the level of financial administrative law enforcement and protect citizens, legal persons and others In accordance with the relevant requirements of the Ministry of Finance and the provincial government and in accordance with the actual conditions of work, we studied and formulated the “Guidance Standard for Discretionary Power in Shandong Province for Punishment in Financial Administrations” (hereinafter referred to as the “Standard”), and we hereby notify you of the relevant issues as follows: