【摘要】：正 在審計(jì)執(zhí)法實(shí)踐中,審計(jì)機(jī)關(guān)對(duì)被審計(jì)單位和個(gè)人處以一定數(shù)額以上罰款時(shí),基于國家審計(jì)署《審計(jì)機(jī)關(guān)審計(jì)聽證的規(guī)定》第3條,會(huì)告知被審計(jì)單位有要求聽證的權(quán)利。對(duì)于沒收違法所得是否聽證的問題,卻有不同的觀點(diǎn)。有的主張"沒收較大數(shù)額違法所得宜聽證",其依據(jù)有二:一是沒收較大數(shù)額的違法所得與較大數(shù)額的罰款對(duì)行政相對(duì)人的懲戒程度
[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
【作者單位】： 安徽省淮北市審計(jì)局;
【分類號(hào)】：D922.27

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