是指执法、司法机关依照法律、法规、规章的规定，对违法违章者实施经济罚款的款项、没收的赃款和赃物变价款。
负责全国海关各项税费资金以及罚没收入的管理和会计核算工作。
To administer the funds of various taxes and fees as well as revenues of confiscations and accounting computation.
第十八条依照本办法第十六条规定取得的罚没收入，全部上缴国库。
Article 18 all revenue from punishment of fine and confiscation under Article 16 of the Measures shall be turned over to the state Treasury.
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