《中华人民共和国行政处罚法》(以下简称《行政处罚法》)在我国行政法制中第一次作出了罚款决定与收缴分离的规定、这是我国政治制度建设的一个重要措施。实行这种制度既有利于解决乱罚款问题,又有利于防止和克服行政执法中的腐败现象。然而,在实施罚款决定与收缴分离制度过程中,须防止三个方面的倾向。一、防地方保护主义倾向。根据罚款决定与收缴分离制度的要求,罚款或没收非法所得必须全部上缴国库。这就必然出现国家与地方利益关系问题。在一些地方领导看来,罚款或没收非法所得,就意味着把地方的财物拿走了。因此,为 The “Administrative Punishment Law of the People’s Republic of China” (hereinafter referred to as the “Administrative Punishment Law”) made the first time in our country’s administrative legal system that the decision of fines be separated from collection and collection, which is an important measure for the construction of our political system. The implementation of such a system is not only conducive to resolving the issue of arbitrary fines but also helps to prevent and overcome the corruption in administrative law enforcement. However, in implementing the separation and decision-making system of fines, three trends must be prevented. First, prevent local protectionism. Pursuant to the requirements of the fine decision and severance separation system, fines or confiscation of illegal gains must all be turned over to the treasury. This will inevitably lead to the issue of the relationship between state and local interests. In some localities’ view, fining or confiscating illegal gains means taking away the local property. Therefore, for