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从近年来的审计情况看,税收在征管机构中的各种流失情况时有发生,严重损害了国家的利益。其表现形式主要在以下十个方面:1、征管经费不按规定退库和提取。实行税款先入国库再退库提取税收征管经费的某些征管机构,到了第4季度,开出税款更正通知单通知国库调整入库税种,或是对集中缴库的税种在缴库时改变入库税种,从而增加高比例退库税款的基数,致使国库多退征管经费;实行先从税款中提取征管经费再入国库税款的某些征管机构,曲解有关提取征管经费的文件政策,或者套用作废文件规定的内容,违反规定提取征管经费。
Judging from the auditing situation in recent years, all kinds of losses in tax collection agencies have occurred from time to time, seriously damaging the interests of the state. Its manifestations are mainly in the following ten aspects: 1, collection and management of funds not in accordance with the provisions of withdrawal and extraction. In the fourth quarter, some tax collection and management agencies that took the tax first into the state treasury and returned the treasury to withdraw the tax collection and management fees, by the fourth quarter, issued a tax correction notice to notify the Treasury to adjust storage tax categories, Taxation of warehousing, thus increasing the base of a high proportion of tax refunds, resulting in the Treasury retiring levying funds; the implementation of the tax from the first collection of tax reimbursement into the treasury tax certain tax authorities misinterpretation of the collection and management of funds document policy , Or apply as a waste of the provisions of the content, in violation of the provisions of the collection and management of funds.