从近两年国税机关委托乡镇代征增值税的情况看,要做好委托代征代收工作,应采取以下六种措施:一、摸清税源底子。农村零散税收点多面广,税源分散。各征收分局应安排必要的力量深入农村,走街串户,调查研究,下大力气摸清税源,造册登记,掌握第一手资料。不要把一切都推给乡镇,完全按照乡镇提供的情况确定征收数额和标准;或者乡镇交多少收多少,从不过问是否应收尽收,是否足额入库。要树立扎实的工作作风,调查清楚每一户税源,做到心中有数,把所有经营户全部纳入管理,杜绝漏管。二、合理核定税额。税务人员应在广泛调查的基础 From the situation in the past two years when the tax authorities entrusted towns and townships to collect VAT, the following six measures should be taken in order to entrust the collection and collection of deputies: First, to find out the foundation of the tax base. Rural scattered tax point wide, tax sources scattered. All levy bureaus should arrange for the necessary force to go deep into the countryside, go shopping, investigate and research, make great efforts to find out the sources of tax revenue, make a registration, and have first-hand information. Do not push everything to the township, in accordance with the conditions provided by the township to determine the amount and standards of collection; or township pay more or less, never asked whether it should be collected, is full storage. To establish a solid style of work, a clear investigation of each household tax sources, be aware of, all business households all included in the management, to prevent leakage. Second, a reasonable tax credit. Tax officers should be based on extensive investigation