论文部分内容阅读
农业税是直接缴入国库的一种法定款项。在法律法规界定不清的情况下,多年来,都是税费混在一起由村级组织收缴。在实践中,这种收缴办法面临诸多问题,主要是:(一)县、乡(镇)收缴税费都要求入库时间。如果农民不缴纳或不及时缴纳,集体经济组织为了按期完成任务就得筹款、贷款,甚至高息抬款,久而久之使一些村债台高筑,成了困扰村级经济发展的沉重负担;(二)村级组织不是税收执法主体,农户欠税、抗税问题,无法运用法律手段解决;(三)1999年11月27日省人大常委
Agricultural tax is a statutory sum directly paid into the State Treasury. In the unclear definition of laws and regulations, over the years, taxes and fees are mixed together by the village-level organizations confiscated. In practice, this collection method is facing many problems, mainly because: (I) Counties and townships (towns) are required to collect storage time and taxes. If the peasants do not pay or do not pay in time, the collective economic organizations have to raise funds, lend and even raise their interest rates in order to fulfill their tasks on time. Over time, the debt of some villages has become a heavy burden that plagued village-level economic development. Level organization is not the main body of tax law enforcement, farmers tax, tax problems, can not use legal means to solve; (c) November 27, 1999 Provincial People’s Congress