1985年颁布的《国家金库条例》规定:各专业银行的营业机构作为基层经收处。各专业银行10多年来,为实现国家预算收入做了扎实的工作,取得了很大的成绩。当时,机构分布广泛的农村信用社,由于隶属农行,个别信用社经收的少量税款是通过营业所划转国库,未纳入经收体系。从去年农金体制改革以来,各地农信社与农行脱钩,成为实行“四自”经营的集体金融机构,且县(市)联社已参加人民银行的同城票据清算,因此,农村信用社应纳入税款经收体系。 The “National Treasury Ordinance” promulgated in 1985 stipulated that the operating agencies of specialized banks should be taken over as the grassroots. For more than 10 years, various specialized banks have made great achievements in their efforts to realize the state budget revenue. At that time, a wide range of rural credit cooperatives, due to the membership of the Agricultural Bank of China, a few credit agencies through a small amount of revenue transferred through the Treasury, not included in the financial system. Since the reform of the peasants and peasants ’agricultural system last year, the RCCs all over the country have been decoupled from the peasants’ banks and become the collective financial institutions that operate the “four-self” operation. The county (city) Associated Press has already taken part in the settlement of the same city bills with the People’s Bank of China. Therefore, Tax included by the income system.