论文部分内容阅读
福建省平和县坂仔镇财政所根据农税征管工作政策性强,涉及面广,季节性明显的特点,不断改进和完善农税征管办法,开拓了农税工作的新局面。农业特产税收入从1993年的141万元猛增至1998年的1103万元,6年间增收962万元,取得了可喜的成绩。坂仔镇香蕉种植面积3万亩以上,是有名的“香蕉之乡”。坂仔镇财政所根据当地农业特产税征管的实际情况,实行了“分清税源,分项征管,征收、服务并举”的农税征管办法。即主要大宗税源——香蕉采取市场直征方式,而零星、分散税源——柑橘、蜜柚等则实行分片征管办法。在市场直征上主要采取以下措施:1.全方位监管。一是建立定点服务岗,每班组10人,按人划分责任区、
According to the policy of agricultural tax collection and management work, the financial office of Sakamizi Town, Pinghe County, Fujian Province, constantly improved and perfected the collection and management of agricultural tax and opened up a new situation in agricultural taxation work. The income tax on agricultural specialties soared from 1.41 million yuan in 1993 to 11.03 million yuan in 1998, an increase of 9.62 million yuan over the next six years and achieved gratifying results. Banzai town banana planting area of 30000 mus of above, is famous “banana town”. Based on the actual situation of local agricultural specialties collection and management, Sakamizu Finance implemented the “Measures for Collection and Administration of Agricultural Tax” that distinguish between sources of taxation, collection of tax under separate items, collection and service at the same time. That is, the main bulk of the tax sources - bananas market direct sign, sporadic, scattered tax sources - citrus, pomelo, etc. is the implementation of fragmented collection approach. Mainly take the following measures in the market straightforward: 1. All-round supervision. First, the establishment of designated service post, each team of 10 people, according to the division of responsibility area,