进入夏季,农民收获的季节已经来临,新一轮农村税费征收又将开始。笔者了解的过去发生在农村税费征收过程中的一件反面教材,可为决策者和一线征收人员引以为戒。某地一村因种种原因,农村税费征收多年来一直不甚理想,农民欠交税费已达20多万元。村委会为完成乡里下达的硬性任务,四处借债垫付欠缴户应上缴的税费,以致债台高筑,村干部多次被债主们拉上法庭。后有一脑袋“活络”的新“村官”上任,为改变窘境,苦苦谋划数日,终于谋出一“绝招”——招标征收税费,中标人只要交上一定数额的标费,可采取任何“非常”手段,征收全村税费,而且多收归已。最后的竞标结果可想而知,村中“良民”可想而不可及,中标者有的是宗族头子,有的是涉“黑”村霸和“进过宫”的地痞、流氓。中标后,这些人打着所谓“合法”的幌子, Into the summer, the season of harvest of farmers has come, a new round of tax collection in rural areas will begin again. I understand that in the past occurred in the process of collecting taxes and fees in rural areas, a negative teaching material for policy makers and front-line collectors to take warning. A certain village for various reasons, the collection of rural taxes and levies has been less than ideal for many years, peasants owed taxes have reached more than 20 million. In order to complete the hard-line task assigned by the village committee, the village committee borrowed money to cover the taxes and fees owed by the overdue households, resulting in a high level of debt. The village cadres were repeatedly brought to court by creditors. After the new head of a “live” “village official ” took office, in order to change the dilemma, hard to plan a few days, and finally find a “trick” - bidding for taxes and fees, as long as the successful bidder to pay a certain The amount of the standard fee, can take any “very ” means, the whole village taxes and levies, and many have recused. The final bidding results can be imagined, the village “good people ” unimaginable, the winner of some of the clan leader, some are involved “black ” village hegemony and “into the palace ” of local ruffians, rogue. After the successful bidder, these people name the so-called “legal ” under the guise of,