有代征、代扣税款义务的单位有关人员,为增加国家财政收入付出了辛勤的劳动,税务部门按代征、代扣税款额绘予一定的手续费,代征、代扣单位视手续费收入情况给予经办人员适当奖励,这本身并无可非议。但由于对代征、代扣税款所取得手续费收入的开支范围和标准没有很明确的规定。致使目前代征、代扣税款获得的手续费收入单位自行其是地处置,带来了很多问题。有的经办人员把这 Acting with the agency, withholding obligations of units of personnel, to increase state revenue to pay hard work, according to the tax department on behalf of, withholding tax amount to draw a certain fee, on behalf of the collection, withholding units as the procedure It is beyond reproach in itself that fee reimbursement should be given to the handling personnel for proper rewards. However, there is no very clear stipulation on the scope and standard of expenditure for income from fee collection on behalf of tax collection and withholding tax. As a result, the fee reimbursement agencies that have collected and withheld the tax allowances are disposed of on their own and cause many problems. Some managers put this