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近日,我们在对某产粮大县的收购资金使用情况进行调查时发现,农发行对粮棉油收购资金执行封闭运行管理与税务部门对收购企业依法按期征收税款之间产生了矛盾,这个矛盾比较尖锐,且具有一定的普遍性,如不妥善解决,势必影响基层收购资金管理和税收工作的正常开展。上述矛盾产生的原因主要有两个方面:一是粮棉油收购资金的封闭性运行要求农发行对收购企业的资金实施全程跟踪、监督、考核和管理,近来,随着管理力度的不断加大,收购企业动用资金都在农发行的监督之内,而国家《税收征管
Recently, when we investigated the use of funds acquired in a major grain-producing county, we found that there was a conflict between the implementation of the closed-loop operation and management of the acquisition of grain and cotton oil by the Agricultural Development Bank and the tax department’s collection of tax on time according to law Contradictions are rather sharp and have certain universality. If they are not properly resolved, they will inevitably affect the normal development of grassroots fundraising management and taxation work. The reasons for these contradictions are mainly two aspects: First, the closed operation of the acquisition of grain and cotton oil requires the implementation of the Agricultural Development Bank of the entire acquisition of funds to implement tracking, monitoring, assessment and management, recently, with the management of increasing , Acquisition of funds used by enterprises are within the supervision of the Agricultural Development Bank, and the state "tax collection