手续费收入应征营业税问题要引起重视□郑承笔者在日常税务稽查中发现一个较为普遍的现象，即取得手续费收入的纳税人都未按规定申报缴纳营业税。目前支付手续费的单位非常多，有金融企业支付给揽储人员的手续费，保险单位支付给代办员的手续费，邮电部门支付给邮政协储... Fee income application tax issues should pay attention to □ Cheng Cheng  I found in the daily tax inspection a more common phenomenon that the taxpayers who have received fee income are not required to declare business tax. At present, there are a large number of units that pay handling fees, handling fees paid by financial enterprises to Lancun personnel, commissions paid by the insurance units to the agent, and postal and telecommunications departments paying to the CPPCC ...