当前,基层税务部门面临一些新情况和新问题: 一是随着地方财权的扩大,出现了国家和地方在经济利益上的矛盾。如有的地方政府,根据当地资源情况,组织社员挖矿,供应冶金部门,为此建立起专业供销机构,从销售额中提取一定收入。由于采矿数量大,每年这笔收入是个巨大的数额。除供销机构本身作为独立企业,支配一部分利益外,其余便成了当地政府预算外的收入来源,进行安排使用。1981年税务部门规定供销机构的收支余额应按照预算外企业计征所得税,并从1980年1月1日起补征。事实上这笔应上交国家的收 At present, the grass-roots taxation departments are faced with some new situations and new problems: First, with the expansion of local financial power, the contradictions in the economic interests between the state and the local governments have emerged. If some local governments, according to local resources, organize members to mine and supply the metallurgical sector, to establish a professional supply and marketing agencies, to extract a certain income from sales. Due to the large number of mining, this revenue is a huge sum each year. Except for the supply and marketing agencies themselves as independent enterprises that dominate some of the benefits, the rest become extra-budgetary sources of revenue for the local government to make arrangements for their use. In 1981, the tax department stipulated that the income and expenditure balance of the supply and marketing institutions should be subject to income tax levied on an extra-budgetary basis and be levied on January 1, 1980. In fact, this should be turned over to the country