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当前,正在推行的农村税费改革,是一项解决新时期农业、农村和农民问题的战略性举措。但在试点中也暴露出一些深层次问题,其中之一就是征收程序不够规范。征收通知单过于简单,剥夺了农民的知情权。改革后的农业税征收实行以户为单位,由乡或村把应纳税额、纳税时间、地点事先通知到农户,农户在规定的时限内到指定地点缴纳,避免了以往由干部逐户催交等现象。但是,通知单内容过于简单,没有具体的纳税范围、计税依据、税率等应当让农民知道的内容。没有交代行政复议、诉讼权利。征税行为是一项直接涉及到公民切身利益的非常严肃的行政行为,税收行为一定要体现严谨、规范
At present, the ongoing reform of rural taxes and fees is a strategic measure to solve the problems of agriculture, rural areas and peasants in the new period. However, some deep-seated problems have also been revealed in the pilots. One of them is that the collection procedures are not standardized. Levy notice is too simple, deprived farmers of the right to information. After the reform of agricultural tax levied on households as a unit, by the township or village of tax payable, tax time and place prior notice to farmers, farmers within the prescribed time limit to the designated place to pay, to avoid the past, cadres and other households to submit phenomenon. However, the notice is too simple, there is no specific scope of tax, tax basis, tax rates and other content that should let farmers know. Did not account for administrative reconsideration, litigation rights. Taxation is a very serious administrative act directly related to the immediate interests of citizens. Taxation must be rigorous and standard