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现行农税票证(主要是农业税、农林特产税、耕地占用税和契税4种)已不能适应当前的工作需要,应该加以改进。一是当前有的乡镇将农业税委托乡镇农经站代征,几十万、上百万元税款只开一张税票与农经站结帐。有的乡镇委托村组代征,村组会计在夏粮或秋粮结帐时,将农业税与三提五统及各种摊派合开一张三联单交给农民,造成税、费不分。二是农林特产税大部分需要到集贸市场征收,由于缺乏像工商管理费那样的定额票证,征收手续麻烦,每年都有一大笔税款漏收。三是申请占用耕地须经财政、土管、城建三
The current agricultural tax certificate (mainly agricultural tax, special agricultural and forestry tax, cultivated land occupation tax and deed tax 4) can not meet the current needs of the work should be improved. First, some townships and townships will be entrusted by the township agricultural income taxation on behalf of the township, hundreds of thousands, millions of dollars only open a tax stamps and farmers station checkout. Some villages and townships entrusted the village groups to collect requisitions. When accounting for the summer grain crops or autumn cereals, the village and village groups commissioned the agricultural tax and the three levies and five kinds of apportionments to open a triple triple payment to the peasants, resulting in taxes and fees. Second, most of the special taxes for agriculture and forestry need to be levied on bazaars. Due to the lack of fixed-rate tickets like business administration fees, there is a huge amount of tax revenue leaked each year due to the trouble of collection procedures. Third, apply for occupation of arable land subject to finance, land management, urban construction three