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在当前税收征管工作中,“大收入掩盖小收入”的现象还是一个带普遍性的问题。如何及时足额地把各项该收的税款全部收起来,是我们税务部门一项长期而又艰巨的任务。安陆市税务局近年来在紧紧抓住重点税源的同时,加强了对各项“小收入”的控管办法研究,探索出“对比较集中的税源和零散的税源,进行分类管理”的路子,诸如对集贸市场实行驻场征收,联合管理;对临时经营,实行上门报验与现场检查征收管理;对车船税、印花税、房产税实行“三代”管理等等。有效地促进了税收征管工作的规范化、系统化、制度化、有序化。
In the current work of tax collection and administration, the phenomenon of “covering large amounts of income with a large income” is still a problem of a general character. It is a long-term and arduous task of our taxation department to put together all the taxes collected in full and on time. In recent years, the tax bureau of Anlu City has firmly grasped the key tax sources and at the same time has strengthened the study on the control measures for various “small-incomes” and explored “comparatively centralized tax sources and scattered tax sources for classified management”. Roads, such as the implementation of the market bazaar collection, joint management; for temporary operations, the implementation of home inspection and on-site inspection levy management; travel tax, stamp duty, property tax “three generations” management. This has effectively promoted the standardization, systematization, institutionalization and ordination of tax collection and administration.