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现行的农税票款结算一般采取平时催征收、催解款,年终一次性结算票证的办法。实践表明,这种办法往往带来一些弊病。其一,年终一次结算票证的数量大,结算任务繁重,因而差错率高;其二,由于票款不同步,票款结算脱节,容易出现挪用,贪污税款的现象;其三,不便及时地发现票证的遗失情况,等等。因此,改革现行的农税票款结算制度势在必行。我们认为:农税票款结算制度的改革,主要应从票证的管理、使用、结算三方面做文章。要从根本上改变现行的农税票款脱节的结算制度,实行农税“分类用票,分项解款,票款同步”的结算制度。所谓“票款同步”结算,是指各项票款结算的上
The current tax collection of agricultural taxes usually take the usual reminder collection, reminder section, the end of a one-time settlement of bills approach. Practice shows that this approach often brings some disadvantages. First, the number of bill settlement at the end of a year is large, and the settlement task is heavy, so the error rate is high. Second, due to the out-of-date fare collection, fare collection is out of line with the phenomenon of embezzling and embezzling taxes. Thirdly, Found the loss of tickets, and so on. Therefore, it is imperative to reform the current settlement system of agricultural tax bills. In our opinion, the reform of the agricultural tax collection and settlement system should mainly make an issue from the aspects of the management, use and settlement of the certificates. It is necessary to fundamentally change the current settlement system of separation of agricultural tax bills and implement the settlement system of “tax-based classification of votes, sub-item disbursements and ticket fare synchronization”. The so-called “ticket synchronization” settlement, refers to the settlement of the ticket