论文部分内容阅读
各市、州、县(市、区)财政局: 为适应农村税费改革后农业税收征收管理工作的需要,现就建立农业税收协税员制度的有关问题通知如下: 一、协税员的聘用。协税员一般从村组干部、农民党员和村民代表中选聘,必须具备良好的政治素质、业务素质、工作能力和群众基础。协税员由村委会推荐,乡镇政府审核,报县(市、区)农业税收征收机关批准后聘用。具体聘用工作由乡镇农业税收征收机关组织实施。聘用协税员的数量,应结合实际征管工作的需要确定,原则上以村为单位,根据人口多少、税额大小等因素,每村聘用2-3名。农业税收征收机关完全有能力自主征收的,也可以不聘用协税员。
Finance Bureau of each city, state and county (city, district): In order to meet the need of agricultural tax collection and management after the reform of rural taxes and fees, we hereby notify you of the following issues concerning the establishment of a system of agricultural tax collectors as follows: . Generally speaking, cadres from the village cadres, peasant party members and villager representatives should be selected and employed. They must have good political qualities, professional qualifications, ability to work and mass base. Union taxpayers recommended by the village committee, township government audit, reported county (city, district) agricultural tax authorities approved the hiring. Specific employment by the township agricultural tax authorities organize the implementation. The number of hired taxpayers should be determined in light of the actual need of collection and management. In principle, the number of hired villagers should be 2-3 for each village according to the population, tax amount and other factors. Agricultural tax authorities are fully capable of collecting the autonomy, may also not hire tax inspectors.