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长期以来,农业税收征管由于受地域条件、生产方式等的限制,一直采用委托征管的模式,即农税征管机关委托乡镇村组干部代行征管主体的职责,村组干部将农业税、农业特产税税款征缴到农税征收机关后,农税征收机关以村组为单位开具发票,村组集体成了纳税人,委托代征是农村实行家庭联产承包责任制后普遍采用的农业税征管形式,它对于缓解农税机关的工作压力,保证税收及时足额入库起到了一定的作用。
For a long time, due to the restriction of geographical conditions and production methods, agricultural tax collection and administration has always adopted the mode of entrusted collection and management. That is, the tax collection and administration authority entrusted the cadres of township, village and village groups to take the responsibility of collecting and distributing cadres. The village cadres allocated agricultural tax and agricultural special product tax After collecting the tax collection organs, the tax collection agencies invoiced the village groups as the unit, the village groups collectively became the taxpayers, and the entrusted collection was the common form of agricultural tax collection and administration after the implementation of household contract responsibility system in rural areas. It has played a certain role in alleviating the work pressure of the agricultural tax authorities and ensuring that tax revenues are fully paid on time and in full.