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近年来,随着农村改革不断深入,农税征管工作发生了显著变化:纳税对象由村组变为千千万万个农户,税种由农业税发展到农业税、农林特产税、耕地占用税和契税四个税种;纳税范围由粮、棉、油发展到多种经营、建设用地和房产交易等;纳税时间由一年两季征收发展到常年征收;协助征收的部门由粮食部门发展到商贸、工商、交通、土管、公安等部门,新的税法也不断出台。这些变化不仅使农税征管的特征更加突出,而且使传统的农税征管办法与现实要求,距离越来越大。1989年以来,我局在襄阳县有关部门的配合下,在该县试行了“农税社会综合管理”办法,收到了显著成效。
In recent years, with the deepening of rural reform, the tax collection and administration work has undergone significant changes: the tax object from the village group into thousands of farmers, the tax from agricultural tax to agricultural tax, agricultural and forestry specialty tax, farmland occupation tax and deed tax four A tax; tax range from the development of grain, cotton, oil to a variety of management, construction land and real estate transactions; tax time levied from the development of two years of a year to perennial levy; assist the collection of the department from the food sector to business, industry and commerce, Transport, land management, public security and other departments, the new tax law has also been introduced. These changes not only make the characteristics of the tax collection and administration more prominent, but also make the traditional collection and management methods of the agricultural tax more and more realistic. Since 1989, with the cooperation of the relevant departments of Xiangyang County, the Bureau has piloted the “Comprehensive Management of Agricultural Taxation Society” in this county and received remarkable results.