论文部分内容阅读
近几年来,湖北省宜城市讴乐乡坚持开展税前普查,税中调查,税收核查的办法,公平特产税赋。 一、坚持开展税前普查,做到“两到户一到位”。 税收政策宣传到户。把每年三月定为政策宣传月,采取贴标语、上广播电视,开现场会、办板报、专栏、培训班等多种形式,把农税政策法规宣传到村组户。把农税政策法规的实质内容和操作方法交给纳税户,使纳税户提高纳税意识,自觉履行纳税义务和运用法律维护自己的切身利益。 税收落实到户。把每年的四月定为税源普查月,组织财政、税务和村组干部、部分党员群众代表,对乡直单位和村组、农户的重点和零星特产税源进行分类分级清点核实,登记造册,双方签字盖章。在此基础上,建立健全“一表两帐三卡”制度。“一表”就是建立税源登记表,“两帐”就是农业特产税
In recent years, Xile Township, Yicheng City, Hubei Province, has persisted in carrying out pre-tax censuses, tax surveys, tax inspection methods, and fair specialty taxes. First, insist on pre-tax census, so that “two to one household in place.” Tax policy publicity to households. The March each year as policy advocacy month, take the slogan, the radio and television, on-site meetings, the board newspaper, columns, training courses and other forms, the agricultural tax policies and regulations to the village group household. The substantive content of agricultural tax policies and regulations and methods of operation to taxpayers, taxpayers to raise tax awareness, conscientiously perform their tax obligations and the use of law to safeguard their own vital interests. Tax implementation to households. The annual April as the tax source census month, the organization of finance, taxation and village cadres, representatives of some party members and masses, township units and village groups, farmer’s focus and sporadic specialty tax sources classified classification check, register, Both sides signed and sealed. On this basis, establish and improve the “one table, two accounts and three cards” system. “A table” is to establish a tax source registration form, “two accounts” is the special agricultural products tax