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征税难,入库更难,这是当前税收征管中的普遍现象.本文仅就流转税的入库程序的改革问题,谈些粗浅的看法. 一、问题分析目前,纳税单位直接向国库缴纳税款的程序是:纳税人申报——税务员开出税款缴款书——纳税人到开户银行缴税——开户银行再划转金库。这种程序,沿用迄今已有40多年。随着经济的进一步发展和税制改革的不断深化,当前出现了不少新问题。——影响国家税款及时足额入库。按照上述程序,税款从企业申报,到纳入金库,要经历“税款旅行”,而且由于某些制约因素影响,每一环节滞留时间较
Tax collection is more difficult to store, which is a common phenomenon in the current tax collection and management.This article only on the reform of the turnover tax storage procedures, to talk about some superficial views.Analyze the problem Currently, the taxpayers to pay directly to the State Treasury Tax procedures are: taxpayers to declare - the taxpayer out tax payment book - taxpayers to the bank to pay taxes - Bank and then transferred to the vault. This program has been in use for more than 40 years. With the further development of the economy and the continuous deepening of the tax reform, quite a few new problems have emerged. - affect the national tax timely and full storage. According to the above procedures, the tax declaration from the enterprise, to be included in the vault, to go through the “tax travel”, and because of certain constraints, the retention time of each link