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对设立小金库的行为如何认定归结 How to determine the conclusion of the establishment of a small vault
——新修订党纪处分条例系列案例评析 ——Analysis of a series of newly revised party disciplinary regulations
基本案情 Basic case
张某，党员，某国家贫困县建设局局长。 Zhang, a party member, director of a poor county construction bureau in a country. 2016年3月，张某将收取的县政府城市基础设施配套费30万元截留设立小金库。 In March 2016, Zhang will stop the establishment of a small vault with a county government urban infrastructure supporting fee of 300,000 yuan. 同年4月，张某虚报贫困县农民抗震安居房户数，骗取给农民抗震安居补贴款60万元，用于支付本单位的开支费用。 In April of the same year, Zhang falsely reported the number of earthquake-resistant housing for farmers in poverty-stricken counties and cheated 600,000 yuan in subsidies to farmers for earthquake-resistant housing to pay for the expenses of the unit.
定性及处理建议 Qualitative and treatment recommendations
该县纪委审理人员认为，张某违反国家财政部有关城市基础设施配套费收入应当缴入地方国库的规定，截留财政收入，构成截留财政收入的财政违法行为；违反《设立“小金库”和使用“小金库”款项违法违纪行为政纪处分暂行规定》，构成设立小金库违法行为； 截留财政收入的财政违法行为与设立小金库违法行为属于牵连关系，应当按照从一重从重处罚原则，依据新修订《中国共产党纪律处分条例》 (以下简称新《条例》 )第二十九条之规定，追究张某的党纪责任。 The county disciplinary committee's reviewer believes that Zhang violated the provisions of the Ministry of Finance on the payment of urban infrastructure supporting fee income to the local treasury, and retaining financial revenue constituted a financial illegal act of retaining financial revenue; it violated the "establishment of a" small vault "and the use of "Interim Provisions on Political Disciplinary Actions against" Small Treasury "Funds Illegal and Disciplinary Actions" constitute illegal behaviors in establishing small treasuries; Fiscal illegal acts that intercept financial revenues and illegal behaviors in establishing small treasuries are implicated, and they should be punished in accordance with the principle of heavy punishment and new amendments to the " Article 29 of the Regulations of the Communist Party of China on Disciplinary Actions ( hereinafter referred to as the new "Regulations" ) , Zhang shall be held accountable for party discipline.
张某虚报贫困县农民抗震安居房户数，骗取农民补贴款项，构成骗取农民抗震安居房补贴款财政违法行为，应依据新《条例》第二十九条之规定，追究张某的党纪责任。 Zhang misreports the number of peasants' earthquake-resistant housing in poor counties and defrauds farmers' subsidies, which constitutes a financial illegal act of defrauding farmers' earthquake-resistant housing subsidies. Zhang should be held accountable for party discipline in accordance with Article 29 of the new Regulations.
对张某上述两种财政违法行为应当合并处理，依据新《条例》 )第二十九条之规定追究张某的党纪责任。 The two above-mentioned financial violations of Zhang shall be dealt with in a combined manner, and Zhang shall be held accountable for party discipline in accordance with Article 29 of the new "Regulations".
在审理部门集体审议案件时，个别审理人员对张某的行为出现偏颇认知，认为张某截留财政收入设立小金库及骗取农民抗震安居补贴款的行为，是违反财经纪律行为，新《条例》将2003年原《条例》中违反财经纪律行为的相关内容删除，无条款对上述违反财经纪律行为进行规制，因此张某不构成违纪行为。 During the collective review of the case by the trial department, individual interrogators were biased in their understanding of Zhang's behavior and believed that Zhang's interception of financial revenue to set up a small vault and defrauding farmers of earthquake-resistant housing subsidies was a violation of the financial brokerage law. The new "Regulations" The original content of violations of financial brokerage laws in the original "Regulations" of 2003 was deleted, and there was no provision to regulate the above violations of financial brokerage laws, so Zhang did not constitute a disciplinary violation. 笔者认为，这种观点明显不正确，是对新《条例》纪法衔接条款的错误解读。 The author believes that this view is obviously incorrect and is a misinterpretation of the disciplinary cohesion provisions of the new Regulations.
应当看到，新《条例》虽将与《刑法》等国家法律法规重复的相关条款在分则部分删除，但是对涉嫌犯罪、一般刑事违法行为及其他违法行为等问题在总则部分用单独一章进行了规制，即设定了纪法衔接条款。 It should be noted that although the new "Regulations" delete relevant provisions that overlap with national laws and regulations such as the "Criminal Law" in the sub-sections, there is a separate chapter in the general section on issues such as suspected crimes, general criminal violations and other violations. Regulations have been implemented, that is, disciplinary cohesion clauses have been established. 不是新《条例》对违反财经纪律行为不再进行评价，而是在新《条例》纪法衔接条款第二十九条其他违法行为之中对其进行评价。 It is not that the new "Regulations" no longer evaluate violations of the law of financial brokers, but that they are evaluated among other illegal acts in Article 29 of the disciplinary convergence provisions of the new "Regulations."
对此，结合本案，首先应对新《条例》第二十九条中的“其他违法行为”的法律概念、范畴、条款结构功能给出法律定义的解读；其次，要对“违反财经纪律行为”准确把握。 In this regard, combined with this case, the legal concept, scope, and structure of the “other illegal acts” in Article 29 of the new Regulations should be interpreted legally; second, “violation of financial brokerage laws” Be accurate.
（一）新《条例》第二十九条中“其他违法行为”的法律定义及行为范畴、条款结构功能 (1) Legal definition of "other illegal acts" in Article 29 of the new Regulations
新《条例》将与《刑法》等国家法律法规重复的相关条款在分则部分删除，但是对涉嫌犯罪、一般刑事违法行为及其他违法行为等问题在总则部分用单独一章进行了规制，新《条例》第二十九条中“其他违法行为”的法律定义及行为范畴，是指除了涉嫌犯罪、一般刑事违法行为以外，违反其他法律、法规和规章规定的行为，影响党的形象，损害党、国家和人民利益的，应视情节轻重给予党纪处分。 The new "Regulations" will delete relevant provisions that overlap with national laws and regulations such as the "Criminal Law" in the subsections. However, the suspected crimes, general criminal offenses and other illegal acts are regulated in a separate chapter in the general section. The legal definition and scope of conduct of "other illegal acts" in Article 29 of the Regulations refer to acts that, in addition to suspected crimes and general criminal offenses, violate other laws, regulations and rules, affect the party's image and damage In the interests of the party, the state, and the people, disciplinary action shall be imposed on the party in light of the circumstances. 其他违法行为，包括财政违法行为等。 Other illegal acts, including financial illegal acts.
需要注意的是，从新《条例》纪法衔接条款结构功能上看，新《条例》第二十七条是对党员有刑法规定涉嫌犯罪行为的党纪规制。 It should be noted that, in terms of the structure and function of the disciplinary continuity provisions of the new Regulations, Article 27 of the new Regulations is a party discipline regulation for party members who have criminal laws that provide for suspected criminal acts. 第二十八条是对党员有刑法规定的行为，虽不涉及犯罪但须追究党纪责任的党纪规制。 Article 28 is an act stipulated by the criminal law for party members. Although it does not involve crime, it must be subject to party discipline. 第二十九条是对党员有其他违法行为，影响党的形象，损害党、国家和人民利益行为的党纪规制。 Article 29 is party discipline and regulation that has other illegal acts against party members, affects the party's image, and harms the interests of the party, the country, and the people.
（二）张某截留财政收入设立小金库行为，属于新《条例》界定的“其他违法行为” (2) Zhang Mou's behavior of intercepting fiscal revenue to establish a small treasury belongs to "other illegal acts" as defined in the new Regulations
隐瞒、截留财政收入行为，是指国家机关、国有公司、企业、事业单位、人民团体和其他按规定应当上缴财政收入的单位，违反财政法规规定，隐瞒、截留财政收入，归本单位所有的行为，是财政违法行为。 Concealment and interception of fiscal revenue refer to the acts of state agencies, state-owned companies, enterprises, institutions, people's organizations, and other entities that are required to submit fiscal revenue in violation of financial regulations, concealing or retaining fiscal revenue, and owning them. Is a fiscal violation.
该行为在客观方面必须具备以下条件： The behavior must have the following conditions in objective terms:
一是违反财政法规规定。 The first is to violate financial regulations. 根据财政部、审计署1987年10月印发的《违反财政法规处罚的暂行规定实施细则》第六条规定，财政法规包括：（ 1 ）全国人民代表大会及其常务委员会发布的有关财政的法律；（ 2 ）国务院发布的有关财政的行政法规；（ 3 ）省、直辖市人民代表大会及其常务委员会根据法律和行政法规，结合本地区的实际情况，制定发布的有关财政的地方性法规，以及自治区人民代表大会及其常务委员会制定的有关财政的规定；（ 4 ）财政部及其授权部门发布的财政规章；（ 5 ）省、自治区、直辖市政府发布的财政规章。 According to Article 6 of the Implementation Rules of the Interim Provisions on Penalties for Violating Financial Regulations, issued by the Ministry of Finance and the Audit Office in October 1987 , the financial regulations include: ( 1 ) laws on finance issued by the National People's Congress and its Standing Committee; ( 2 ) Administrative regulations on finance promulgated by the State Council; ( 3 ) Provincial and municipal people's congresses and their standing committees, in accordance with laws and administrative regulations, in accordance with the actual situation in the region, formulate and promulgate local regulations on finance, and autonomous regions Financial regulations formulated by the People's Congress and its Standing Committee; ( 4 ) Financial regulations issued by the Ministry of Finance and its authorized departments; ( 5 ) Financial regulations issued by the governments of provinces, autonomous regions and municipalities.
二是有隐瞒、截留财政收入的行为。 The second is the behavior of concealing and retaining fiscal revenue. 隐瞒、截留财政收入的行为，根据规定，主要有以下七种：挤占和虚列成本；乱列营业外支出；隐瞒销售收入和营业外收入；向减税、免税单位转移产品和收入；隐瞒、截留或者动用代征、代扣、代交的税金；隐瞒、截留应上缴的款项；用其他手段隐瞒、截留应上缴的收入。 According to regulations, there are mainly seven types of behaviors of concealing and retaining fiscal revenue: squeezing and falsely listing costs; staggering non-operating expenses; concealing sales income and non-operating income; transferring products and income to tax reduction and exempt units; concealing, Withholding or using taxes collected, withheld, or paid; concealing or withholding the amount due; using other means to conceal or withholding the income due. 三是归本单位所有。 The third is owned by the unit. 隐瞒、截留的款归本单位所有。 The concealed and withheld funds belong to this unit.
在本案中，张某违反国家财政部有关城市基础设施配套费收入应当缴入地方国库的规定，截留财政收入，构成截留财政收入的财政违法行为，应依据新《条例》第二十九条之规定，追究张某的党纪责任。 In this case, Zhang violated the provisions of the State Ministry of Finance on the payment of urban infrastructure supporting fee income to the local treasury, and the fiscal revenue interception constituted a fiscal violation of the intercepted fiscal revenue, which should be based on Article 29 of the new Regulations. Stipulates that Zhang shall be held accountable for party discipline.
张某违反2010年1月监察部、人力资源社会保障部、财政部、审计署联合下发的《设立“小金库”和使用“小金库”款项违法违纪行为政纪处分暂行规定》，用截留的财政收入设立小金库，又构成设立小金库违法行为， 应依据新《条例》第二十九条之规定，追究张某的党纪责任。 Zhang violated the "Interim Provisions on Political Disciplinary Actions for the Establishment of" Small Treasury "and the Use of" Small Treasury "Illegal and Disciplinary Actions" issued by the Ministry of Supervision, the Ministry of Human Resources and Social Security, the Ministry of Finance and the Audit Office in January 2010. The establishment of a small treasury with fiscal revenue also constitutes an illegal act of setting up a small treasury. Zhang should be held accountable for party discipline in accordance with Article 29 of the new Regulations.
截留财政收入的财政违法行为与设立小金库违法行为属于牵连关系，应当按照从一重从重处罚原则，依据新《条例》第二十九条之规定，追究张某的党纪责任。 Fiscal illegal acts of intercepting fiscal revenue and the establishment of small vaults are implicated, and Zhang should be held accountable for party discipline in accordance with the principle of heavier punishment and in accordance with Article 29 of the new Regulations.
（三）张某骗取农民抗震安居房补贴款，构成财政违法行为， 属于新《条例》界定的“其他违法行为” (3) Zhang defrauded farmers of earthquake-resistant housing subsidies, which constituted a financial illegal act, and was classified as "other illegal acts" as defined in the new Regulations
骗取财政拨款、补贴行为，是指党和国家机关、国有公司、企业、事业单位、人民团体，采取虚报、冒领的手段，骗取财政拨款或者补贴的行为。 The act of defrauding financial appropriations and subsidies refers to the behavior of the party and state organs, state-owned companies, enterprises, institutions, and people's organizations to deceive financial appropriations or subsidies by means of false reports or false claims.
根据财政部、审计署1987年10月印发的《违反财政法规处罚的暂行规定实施细则》第十六条规定，其表现形式包括：虚报预算支出，骗取财政拨款；虚报产量、销量或者亏损，骗取亏损补贴；虚报人员编制，骗取行政、事业经费；其他骗取财政拨款或者补贴的行为。 According to Article 16 of the “Implementation Rules of the Interim Provisions on Penalties for Violating Financial Regulations” issued by the Ministry of Finance and the Audit Office in October 1987 , its manifestations include: falsely reporting budget expenditures and defrauding financial appropriations; falsely reporting production, sales, or losses, and defrauding Subsidies for losses; false reporting of staffing to defraud administrative and business expenses; other acts of defrauding financial appropriations or subsidies.
在本案中，张某虚报贫困县农民抗震安居房屋户数，骗取农民抗震安居补贴款，构成骗取农民抗震安居补贴款财政违法行为，依据新《条例》第二十九条之规定，追究张某的党纪责任。 In this case, Zhang misreported the number of peasants' earthquake-resistant housing in poverty-stricken counties and cheated farmers' earthquake-resistant settlement subsidies, which constituted a financial illegal act of cheating farmers' earthquake-resistant settlement subsidies. According to Article 29 of the new Regulations, Zhang was investigated. Party discipline responsibility.
综上，张某上述两种其他违法行为，应依据新《条例》第二十九条之规定，分别量纪后，合并处理追究张某的党纪责任。 In summary, Zhang's two other illegal acts described above should be combined and dealt with to investigate Zhang's party discipline responsibility in accordance with the provisions of Article 29 of the new Regulations.
（齐英武作者系新疆维吾尔自治区阿勒泰地区纪委副书记） (Author Qi Yingwu is the Deputy Secretary of the Discipline Inspection Commission of Altay Region, Xinjiang Uygur Autonomous Region)