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农业特产税绝大部分税目是在生产环节征收的,由于纳税人的实际收入不易掌握,征收难度一直很大。尤其是大宗农业特产税,不但税源分布面积广,而且课税对象涉及千家万户,征收困难更加突出。笔者认为,造成这种征收困难状况的根源是纳税人法定的计税产量难以确定。目前,实行“纳税申报”制征收大宗农业特产税,可操作性差,可控制性弱,难以解决纳税人计税产量难确定的问题,存在着一些弊端,主要表现如下:第一,实行“纳税申报”制不能有效
Most of the special agricultural products tax items are levied in the production process. Since the actual income of taxpayers is not easy to grasp, it has been very difficult to collect them. In particular, the bulk of the special agricultural products tax, not only has a wide distribution of tax sources, but also has many taxpayers involved, making it more difficult to collect. The author believes that the root causes of the difficulties caused by this collection is that taxpayers statutory tax yield is difficult to determine. At present, the implementation of “tax declaration ” system of collecting a large amount of special agricultural products tax, poor operability, weak controllability, difficult to solve taxpayers tax yield difficult to determine the problem, there are some drawbacks, the main performance is as follows: First, the implementation of “Tax Return ” system can not be effective