涉农税款,工作量大,涉及千家万户,对于只有几名征收人员的乡镇财政机关来说,征收任务艰巨,难度较大。为此,许多乡镇习惯于委托村干部代征。笔者认为,此举弊多利少,应慎而行之。 其一,容易产生集体截留税款现象。有些村为了本村“经济利益”,利用征税之机,向纳税人开具非完税凭证的收据,尔后对上谎报“尚有尾 The taxes involved in agriculture involve heavy workload and involve millions of households. For the township financial authorities that have only a few collectors, the task of collecting them is arduous and difficult. For this reason, many towns and villages are accustomed to entrust the village cadres to represent. The author believes that this malpractice more profit less, should be cautious. First, it is easy to have a collective tax hold. Some villages, in the interest of their village’s “economic interests,” used taxpayers to issue receipts of tax-deductible certificates to taxpayers. Later on,