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国家税收在纳税人交给税务征收机关之后,就应成为国家可以支配的财政收入。然而在现实中,税务机关征收的税款,由于种种原因往往不能及时到达国库,在一定程度上影响了各级政府财政预算的正常执行。这个问题多年来一直困扰着财政、税务、国库乃至各级政府。为寻求解决这个老大难问题的途径,宜昌县财税库部门面对现行税收入库模式的种种弊端,站在制度创新的高度,进行了有益的探索。一、税收入库的现行模式及其弊端1.宜昌县税款入库模式的四种类型一是自收汇缴。税务机关在商业银行开设收入过渡账户;纳税人将税款缴入收入过渡户并持现金或转账支票
After taxpayers have handed over tax collection agencies, state tax revenues should become the financial revenue that the state can control. However, in reality, due to various reasons, the tax collected by the tax authorities often can not reach the treasury in time, affecting to some extent the normal implementation of the fiscal budget of all levels of government. For years, this issue has plagued the fiscal, taxation, treasury and even governments at all levels. In order to find a way to solve this long-standing problem, Yichang County Treasury and Treasury Department faced with the drawbacks of the current tax storage model and stood on the height of system innovation and conducted useful explorations. First, the current tax storage mode and its drawbacks 1 Yichang tax storage mode of four types of self-collection remitted. Tax authorities in the commercial bank to open a transitional account of income; taxpayers will be tax revenue into the transitional households with cash or transfer checks