一、当前税收征管质量的现状分析随着财税改革力度的进一步加大,税收征管体制逐步健全,征管稽查模式基本建立,征管体制逐步健全,征管水平、执法质量有了提高,税收流失比重逐年下降。但从近年的实践看,仍暴露出不少矛盾和问题。(一)征管不力、执法不严现象依然存在。具体表现为:违规减免缓税收、应收不收、先征后返,少数税务人员以权谋私、玩忽职守等,导致一些偷、漏、逃、骗税事件时有发生,某些地区和行业的税收流失情况还比较严重。仅据国家税务总局统计,截止2002年8月底,全国税务机关共检查纳税户145.27万户,有问题户57.15万户,查补税收收入总额达到151.7亿元。(二)对税收征管的财政监督存在“缺位”。具体表现为:税收收入缴库中,违反规定开设税款过渡账户,并长期占有、使用国家税款,对被查单位的应交税款未及时解交入库,有截留或挪用现象;退库管理中,未经财政部门批准,自行退库或用收取的税款抵顶退库;税收征收手续费计提标准和范围及使用等方面存在问题,不按规定计提代扣代征手续费,不按规定将退付的代扣代征手续费返还给代扣代征单位,截留、挪用退税资金用于职工福利,还有的地 First, the current tax collection and management of the status quo with the tax and tax reform efforts to further increase, the tax collection and management system gradually improved, the collection and inspection mode was basically established, the collection and management system is gradually improved, the level of collection and management, law enforcement has improved, the proportion of tax losses year by year decline . However, from the practice in recent years, many contradictions and problems are still exposed. (A) weak collection and management, lax enforcement phenomenon still exists. The specific manifestations are as follows: Tax relief for breach of laws and regulations, non-collection of receivables, collection of taxes before taxation, tax return of a few after taxation, abuse of power by a few tax officials, negligence of duties, etc., resulting in some cases of tax evasion, fraud, tax fraud, and tax fraud in certain regions and industries The loss is still serious. According to the statistics of the State Administration of Taxation, as of the end of August 2002, the national tax authorities examined 1.4527 million taxpayers, 571.5000 households in question and 15.17 billion yuan in tax revenues. (B) of the tax collection and administration of financial supervision there “absence ”. Specific performance: tax revenue in the deposit, in violation of the provisions of the establishment of the transitional account of the tax and long-term possession, the use of national tax, the tax unit to be investigated is not promptly submitted to the Treasury, intercepted or diverted; Treasury management, without the approval of the financial sector, to withdraw their own library or with the collection of taxes topped the library; tax collection fees and standards and the scope and use of such problems, not according to the provisions withholding procedures Fees, refunded in accordance with the provisions of the withholding agent fees returned to the withholding agents, intercept, misappropriation of tax rebates for employee benefits, and other places