编辑同志: 《国家金库条例实施细则》第十八条明确规定,由于对工作疏忽,发生技术性差错需要退库的;改变企业隶属关系办理财务结算需要退库的;企业按计划上缴税利,超过应缴数额需要退库的;财政部明文规定或专项批准的其他退库项目,国库可以给予办理退库。但目前一些国库部门在办理预算收入退库的业务中,却碰到了不少违反退库制度的做法。一是一些地方政府部门,通过会议等形式作出决定,要求国库部门为一些企业单位办理退库手续,既没有书面通知,更没有符合退库规定的具体理由;二是一些未列入亏损拨补计划的企业,也通过各种渠道来办理亏损退库;三是把 Editor comrades: “The implementation of the National Vault Ordinance,” Article XVIII clearly stipulates that due to negligence of work, the technical errors need to be returned to the Treasury; changing business affiliations for financial settlement needs to be returned to the Treasury; enterprises turn over taxes and profits as planned, Exceed the amount due to need to return the library; the Ministry of Finance, expressly provided for or other special projects approved by the Treasury, the Treasury can be given for the withdrawal. However, at present, some treasury departments have encountered many violations of the system of withdrawal of their warehouses in handling the business of withdrawing the budgetary receipts. First, some local government departments made decisions through meetings and other forms, requiring the treasury department to handle the withdrawal procedures for a number of enterprises and units without any written notice or even specific reasons for the withdrawal of the warehouses. Second, some did not include losses and make up Planned enterprises, but also through a variety of channels to handle loss returned; third is to