《财政》开辟了税务专管纵横谈专栏,对我们从事税收工作的同志鼓舞很大。同行们的先进经验与工作体会,使我们受益很多,对《财政》也倍感亲切。这里想谈谈对农村税收工作的一点看法。目前,农村税收是一个专管员管一个或几个公社,专管员住在所管的公社。税务所按季下达各个专管片的税收任务,专管员是分散在各个专管片独立作战的。因此,农村税收工作搞得好不好,在很大程度上决定于专管员工作水平的高低。 “Finance” has opened up special columns on tax administration and has greatly encouraged our comrades engaged in taxation work. The advanced experience and work experience of our colleagues have benefited us a lot and we are also very gracious about “finance.” Here I would like to talk about the rural tax work point of view. At present, the tax revenue in rural areas is a special manager of one or more communes and the special manager lives in the commune in charge. Tax offices issue quarterly tax monopoly duties, while those in charge of special operations are dispersed in various specialized units to fight independently. Therefore, whether the tax work in rural areas is done well or not depends largely on the level of work of the specialists.