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一、现行税款入库办法及其弊端 现行税款入库办法是:基层征收单位根据纳税人填报的纳税申报表,填开缴款书交纳税人,纳税人在缴款书上加盖财务章后,自行将缴款书送其开户银行,开户行在缴款书上加盖“收讫日期”章即为税款收纳,每天营业终了,开户行自行将当日的税款上划其管辖支行,再由支行当天划转金库。其流程图如下:
First, the current tax storage methods and its drawbacks The current tax storage method is: grassroots units according to the taxpayer filing tax returns, fill out the payment book to pay taxpayers, taxpayers in the payment book stamped with finance Chapter, their own payment will be sent to the bank account opening, the issuing bank in the payment book stamped “receipt date” chapter is the tax collection, the daily business end, the bank on their own day to the tax branch under their jurisdiction , Then transferred by the branch vault day. The flow chart is as follows: