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《财政》杂志开辟的“税务专管纵横谈”专栏很好,使我们基层税收专管员有了一个具体、生动、活泼、实用的园地,对提高税收工作是非常有益的。在这里,我想谈谈个人从事农村税收征管工作的一点体会。我从事农村税收工作多年。我认为,要做好农村税收征管工作,必须做到“一抓”、“二依”、“三勤”。 “一抓”:就是要抓好重点税源。农村税收,特别是山区地带,税源分布极不平衡。而农村税收专管员对分管方圆几十里地的税收结算、征收、解库等工作,如果眉毛胡子一把抓,必然会出现顾此失彼、拣了芝麻丢了西瓜的现象。因
The special column titled “Tax Administration” opened up by Finance magazine has given us a grass-roots tax administrator with a specific, vivid, lively and practical field, which is very useful for raising tax revenue. Here, I would like to talk about personal experience in rural tax collection work. I work in rural tax for many years. In my opinion, we must do a good job in tax collection and management of rural areas, such as “one catch”, “two according to”, “three”. “A catch ”: It is necessary to focus on key sources of revenue. Rural taxes, especially in mountainous areas, have a very uneven distribution of tax sources. However, the tax administrator in charge of rural tax revenue in tens of miles in charge of the settlement, collection, library and other work, if the eyebrows bearded grasp, will inevitably lead to this loss, pick the sesame seeds lost watermelon phenomenon. because