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京山县审计部门对该县16个乡镇财政审计表明,乡镇财政存在一些不可忽视的问题。一、违背国家政策、擅自增加农业税。如某镇政府1996年将街道所属村组的农业税以“救灾基金”的名义直接提走,而将该村全年的农业税任务摊入其他村组,造成农业税加码50000元的严重问题。又如,某乡政府1995年将基地养殖户的特产税以政府提留形式收走,而将30万元特产税加到农业税任务中平摊到基地以外农户,造成“无特产者交纳特产税”的怪现象,既严重侵犯了农民利益,又严重损害了党和政府的声誉和威信。二、农业税减免未全额减到农户,且减免手续不规范。审计发现,相当一部分财政所以前年度农业税减免款未及时减到农户。审计某镇1996年的财政收支执行情况时,发现共有农业税减免9631.99元未减到农户。某乡
Jingshan County Audit Department of the county 16 towns financial audit shows that the township finance there are some issues that can not be ignored. First, contrary to state policies, increase agricultural taxes without authorization. For example, when a township government handed over the agricultural tax directly to the village groups under its jurisdiction in 1996 in the name of “disaster relief fund”, the annual agricultural tax duty of the village was apportioned to other village groups, causing a serious problem of a farm tax increase of 50,000 yuan. In another example, a township government in 1995 will be the base of the farmers’ special products tax withholding in the form of government withdrawn, and 300000 yuan specialty tax added to the task of agricultural tax equal to farmers outside the base, resulting in "Strange phenomenon, not only seriously violated the interests of peasants, but also seriously damaged the reputation and prestige of the party and government. Second, agricultural tax credits are not reduced in full to farmers, and the relief procedures are not standardized. The audit found that a considerable part of the finance department did not reduce agricultural tax relief in previous years to farmers. Audit of a town in 1996 when the implementation of fiscal revenue and expenditure, found a total of agricultural tax relief 9631.99 yuan not reduced to farmers. A township