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农业“四税”征解会计,作为隶属于财政预算会计范畴的一种专业会计,是反映、核算、监督农业税(公粮)、农林特产税、耕地占用税和契税征收、解报、退库业务的重要手段,是农业“四税”征收管理工作的重要组成部份。我区现行的《农业税征解会计制度》和《耕地占用税征解会计制度》,随着国家税收事业的不断发展,征收管理工作的进一步加强,在会计科目设置及其核算内容和使用范围方面,存在着十分突出的问题: 1、契税在全区还没有统一制定的征解会计科目、核算内容和使用范围的规定。一部分县(市)自行设置会计科目,规定会计核算内容和使用范围。在全区范围内,未能做到制度化、规范化,达不到统一管理的目的。另一部分县(市)既不作征解会计核算,如实反映,对征收的税款又不能及时足额的入库。如一些县
As a kind of professional accountant under the category of fiscal budget accounting, accounting of agricultural “four tax” is accounting, supervision and supervision of agricultural tax (special grain), special agricultural and forestry tax, farmland occupation tax and deed tax collection, reporting and withdrawal business Is an important means of agricultural “four taxes” collection and management of an important part. With the continuous development of state tax revenue collection and collection management, the current “accounting system for agricultural tax collection and accounting” and “accounting and accounting system for acquisition of cultivated land acquisition tax” have further strengthened the collection of accounting subjects and their accounting content and scope of use , There is a very prominent problem: 1, the deed tax in the region has not yet enacted a unified solution to the accounting subjects, accounting content and the scope of the provisions. Some counties (cities) set their own accounting subjects, providing accounting content and scope of use. In the region, failed to achieve institutionalization, standardization, achieve the purpose of unified management. Another part of the counties (cities) neither solicit accounting solution accounting calculations, and truthfully reflect that they can not collect the tax in full and on time. Such as some counties