城镇土地使用税于1989年5月在我市全面开征以来,在广大税务人员的努力和纳税人的配合下,取得了可喜的成绩。但是,由于企业的纳税意识不强,征管方法不完善,在征收工作中,还存在许多漏洞,主要表现在: 1、漏管户数多。如某税务分局检查557户,发现漏管52户,占检查户的9.34％。据统计,至1989年10月底,全市共查出企业漏征户3345户,占应纳税户的26.5％。 2、少报或不报应税土地面积。某造纸厂去年上半年自报土地面积216901平方米。税务人员通过核实,发现少报应税土地面积223386平方米,全年漏 Since the urban land use tax was fully introduced in May 1989 in the city, with the efforts of tax officials and the cooperation of taxpayers, gratifying achievements have been made. However, due to the weak sense of tax payment and the imperfect collection and management methods, there are still many loopholes in the collection work, mainly in the following aspects: 1. For example, 557 households were inspected by a taxation bureau and 52 leaked pipes were found, accounting for 9.34% of the surveyed households. According to statistics, by the end of October 1989, a total of 3345 enterprises were found missing in the city, accounting for 26.5% of taxable households. 2, underemployed or not reportable land area. In the first half of last year, a paper mill reported self-reported land area of ​​216901 square meters. Through verification, tax officials found that the underemployed land area of ​​223,386 square meters was leaked throughout the year