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实行分税制后,作为地方预算固定收入的农业特产税占地方预算收入中的比率越来越大,特别是在边远山区乡镇占财政预算收入的比重就显得更大。据了解,一些山区农业县农业特产税收入近年来是翻番增长。边远山区乡镇农业特产税收入占财政预算收入至少20%,高的已超过30%,是个不小的数目。然而,这样一块不小的地方财政预算固定收入,如何加强收入管理,规范缴库渠道等该是财税工作者及国库人员研究探讨的课题。据笔者了解的一些山区农业县情况看,存在下列几个方面的问题:一、收入划缴方式不合理。各乡镇财政所对征收到的农业特产税收入不是采用就地缴库或自收汇缴方式缴纳,而是采用集中缴库方式,即基层征收机关收到的税款先存入经费户或专户储存,一般于次月用信汇凭证汇往县财政局农税股在县银行开设的“集中专户”上。税款进入专户后,县财政视情况实行按月或按季根据需要填写缴款书集中缴库。也就是说,缴纳与否要视财政资金松紧状况而定。倘若资金有余地,收入计划能完全则不缴或少缴。这样就不可避免地存在税款积压
After the implementation of the tax-sharing system, the percentage of agricultural special product taxes, which are fixed incomes of local budgets, accounts for an increasing proportion of local budgeted incomes, especially in towns and villages in remote mountainous areas. It is understood that in some mountainous agricultural counties, the tax revenue on agricultural specialties has doubled in recent years. Villages and townships in remote mountainous areas tax revenue accounted for at least 20% of the budget revenue, high has more than 30%, is a small number. However, such a small area of fixed budget revenue, how to strengthen revenue management, standardization of payment channels, etc. It is the study of fiscal and tax workers and treasury personnel issues. According to the author’s understanding of the situation in some mountainous agricultural counties, the following problems exist in the following aspects: I. Unfair Income Payment Methods Instead of using local payment or self-collection and payment, the tax collection of agricultural specialties collected by the township and town finance offices is based on the centralized payment method, ie the tax received by the primary collection agencies is deposited into the funds or special accounts Household storage, usually in the second month with a sink certificate to the County Department of Agriculture tax shares in the county bank opened “focus on account ”. After the tax enters the special account, the county finance shall, as the case may be, issue a payment note on a monthly or quarterly basis as required. In other words, whether or not to pay depends on the tight fiscal funds may be. If there is sufficient funds, the income plan can not pay or pay less. This inevitably leads to tax backlogs