“一税一票”是指一张完税凭证上面只有一个税种。目前我省地税部门在征收工作中使用的完税凭证有两种,一种是通用缴款书,它主要用于纳税人通过银行转账向国库缴纳税款和各级地税机关汇总税款向国库报解;另一种是通用完税证,它主要用于纳税人通过现金的形式向税务机关缴纳税款。根据省地税局的票证使用管理规定,通用缴款书实行“一税一票”,主要适用有建账能力和银行开设有账户的纳税人,一般为非个体纳税人。 郑州市金水区地税局自1994年底成立以来,根据国家财政、税务部门的政策,为严格实行分税种分级次入库的规定,对非个体纳税户税款征收一直实行“一税一票”制度,这一制度的实施的确有效地贯 “One tax, one vote” means that there is only one type of tax on a tax voucher. At present, there are two kinds of tax payment vouchers used by the local tax departments in the collection work. One is the general payment book, which is mainly used for the taxpayers to pay taxes to the treasury by bank transfer and the tax authorities at all levels to collect taxes from the National Treasury Solution; the other is a universal Duty Card, which is mainly used for taxpayers to pay tax to the tax authorities in the form of cash. According to the regulations on the administration of the use of tickets issued by the Provincial Taxation Bureau, the universal payment book carries out “one tax, one vote” and is mainly applicable to taxpayers who have the ability to set up accounts and whose banks have accounts, and are generally non-individual taxpayers. Since the establishment of the Local Taxation Bureau of Jinshui District of Zhengzhou City in 1994, according to the provisions of the state finance department and tax department, the tax collection system for non-individual taxpayers has been implemented in strict accordance with the stipulations on grading and storage of tax-paying categories. The implementation of this system is indeed effective