国税函[2011]137号2011年3月4日最近,部分地区税务机关询问税务部门代征各种基金、费的相关征缴方式、票证使用和会统核算等问题。现将有关问题重申并明确如下:一、为方便纳税人,提高基层税务机关工作效率,各地税务机关应严格遵照税务总局关于税款征缴、税库银 Guoshuihan [2011] No. 137 March 4, 2011 Recently, some regions’ tax authorities inquired about the collection and collection of various funds by the tax authorities, the collection of fees, the use of tickets and the accounting for the meeting. We hereby reiterate and clarify the relevant issues as follows: First, in order to facilitate taxpayers and raise the efficiency of grass-roots tax authorities, tax authorities at all levels should strictly abide by the requirements of the State Administration of Taxation on tax collection,