一、农村零星税源征管现状 机构分设后,由于受人力、物力等多种因素的影响,农村税收收入与农村拥有税源不成比例,实际征收数与应征数相差较远,如屠宰税,若按农民饲养生猪的存栏和出栏数字计算,收入相当可观,而实际入库数却很小。究其原因,主要在于: (一)客观因素 1、农村纳税人纳税意识较为淡薄 受交通、通讯条件制约,农村一直是税法宣传的薄弱地带,农民纳税意识较为淡薄,表现在:一是不知税法。不知道自己的生产经营是应税行为,因而不主动申报纳税;二是曲解税法。部分纳税人目的和出发点有误,虽然对税法有一定的了解,但不是为守法而知法,而是断章取义,只求权利,不尽义务;三是片面认识税法,把税法与传统的苛捐杂税混为一谈,抵触纳税,甚至发生围攻、谩骂税务人员和暴力抗税事件。 First, the status of rural sporadic tax collection and management After the establishment of separate agencies, due to human, material and other factors, rural tax revenue and rural areas have a disproportionate source of tax revenue, the actual number of levied and the number of claims far, such as slaughtering tax, if by farmers Feeding hogs and slaughter figures, the income is considerable, but the actual number of storage is very small. The reasons are mainly as follows: (I) Objective factors 1. The taxpayers in rural areas pay less attention because of the traffic and communication conditions. The rural areas have always been the weak area of ​​tax law propaganda. Farmers’ tax awareness is rather weak, as follows: First, . Do not know their own production and management is taxable behavior, which does not take the initiative to declare tax; second is to distort the tax law. Some taxpayers have different purposes and starting points. Although they have a certain understanding of the tax law, they do not know the law but observe the law out of context. They only seek rights and obligations. Third, they must understand the tax law in one way and confuse the tax law with the traditional excesses and taxes , Contravened the tax, or even besieged, abusive tax officials and violent anti-tax incidents.