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目前,一些基层财政征收机关为保证当年应征农税款全部征收入库,对新征税种预先征收了一定的保证金或抵押金,如农林特产税保证金、耕地占用税保证金、契税抵押金、征收农税保证金,对有纳税义务的当事人按期交足税款以达到年税年清无疑起着积极的促进作用。但在实际管理工作中由于协调不力,监督不力,出现诸多问题。一是收款单位多,几个代征单位如土地管理、水产,房管等部门都参与收取一定的保证金或抵押金,管理分散;二是参与收税的单位“税”费并收,无统一标准,管理混乱;三是专款不专存,截留挪作他用等等。所有这些,既违背了财经纪律,也不符合国家税收政策要求,同时失去了征收保证金的目的,给征管工作带来征收难度,影响纳税义务人如期交足税款的积极性。为此,笔者建议:农税保证金应由财政征收机关统一收取、统一管理。以统一临时收款票据收取的保证金专户存储,待面积批准及税额核定后,及时开出税票给纳税当事人,收回临时收款票据,多退少补。同时公布上墙,自觉接受群众监督,以达到预征目的。
At present, some grassroots fiscal levying organs have pre-imposed certain deposits or deposits on the new levied taxes in order to ensure that all levied taxes on agricultural products are collected for storage in the current year, such as the special taxes for agriculture and forestry, the security for the levied arable land, the levied deed of deed tax, Agricultural tax deposit, the tax obligations of the parties paid on schedule to meet the annual tax no doubt played a positive role in promoting. However, due to poor coordination and poor supervision in actual management, many problems have arisen. First, there are a large number of collection agencies. Several agency agencies such as land administration, aquatic products and housing administrations all take part in the collection of a certain amount of security deposits or mortgages, and the management is fragmented. Second, the units involved in tax collection, No uniform standards, management chaos; Third, the special funds are not reserved, intercepted for other purposes. All this not only violates financial and economic discipline and does not meet the requirements of national tax policies, but at the same time it loses its purpose of collecting deposits and brings with it the difficulty of tax collection and administration and the enthusiasm of taxpayers to pay taxes on schedule. To this end, the author suggests: Agricultural tax deposit should be unified by the financial collection agencies charge, unified management. To consolidate the temporary collection of bonds received deposit special account until the approval of the area and the amount of tax approved, the timely issuance of tax receipts to taxpayers, to recover the temporary collection of bills, Duotuishaobu. At the same time announced on the wall, consciously accept the supervision of the masses in order to achieve the purpose of pre-levy.