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当前,由于体制上、制度上的原因,征收机关和国库经收处(简称经收处)在税款入库工作中普遍存在管理松懈、业务处理不够规范等问题。如何从源头入手,严把关口,加强对税款入库工作的监管,是摆在各级国库部门面前的一大重要课题。一、税款入库过程中存在的问题(一)征收机关延压税收缴款书按照《中华人民共和国国家金库管理条例》及其《实施细则》的规定,征收机关
At present, due to institutional and institutional reasons, the collection organs (organs) and treasuries (commonly referred to as collection and collection) have generally lax management and the business management is not standardized enough in the storage of taxes. How to start from the source, tighten checks and regulations, and strengthen the supervision of tax collection work is a major issue facing the treasury departments at all levels. First, tax problems in the storage process (A) collection of tax authorities defer tax payment In accordance with “The People’s Republic of China National Treasury Management Regulations” and its “Regulations”, the collection agencies