（三）国务院财政、税务主管部门规定的其他情形。
（四）发现违反治安管理行为人有其他违法行为的，在对违反治安管理行为作出处罚决定的同时，通知或者移送有关主管机关处理。
。关于这个话题，服务器推荐提供了深入分析
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