税收票证的填用和审核,历年都有严格的制度规定。但是有些同志,执行规定不严,造成填票的许多错误,影响正确贯彻税收政策和会计核算、统计报表的准确。我局几年来,对此采取了一些措施,填票质量不断提高,差错率连年明显下降。1983年共纠正各种错误20,410笔,改正多征税款46,435万元,少征税款51,816元,还发现并纠正了税款积压、挪用和票款丢失等问题,对加强征管、堵塞漏洞、保护国家税款及时足额入库发挥了应有的作用。但是,仍然存在不少问题,1983年1～11月份,税务专管员填开的工商税收票证差错率仍在5％左右,“三自”纳税户差错率高达41％,其中属于误用税率和计算错误而造成多征少征的占4.81％;属于填写项目不全、漏章等其他差错占95.19％。 Tax invoices to fill and review, over the years have strict rules and regulations. However, some comrades have lashed out the implementation provisions and caused many mistakes in filling out the tickets. This has the effect of correctly implementing the tax policies, accounting measures and statistical reports. Over the past few years, I have taken some measures against this. The quality of the ticket has been continuously raised and the error rate has dropped significantly in recent years. In 1983, a total of 20,410 mistakes were rectified, 462.35 million yuan of tax was levied on multiple taxes and 51,816 yuan of tax was levied. Tax backlogs, misappropriation and loss of fare were found and corrected. Issues such as strengthening tax collection and management, plugging loopholes, Protecting the national tax timely and fully in stock has played its due role. However, many problems still exist. From January to November 1983, the error rate of industrial and commercial tax receipts opened by tax specialists was still around 5%. The error rate of “three-self” taxpayers was as high as 41%, of which the rate of misuse was Accounting for 4.81% of the total due to miscalculation, 95.19% of other errors due to missing items, missing items, etc.