汇总缴库是指税务部门对集贸市场及个体户收取的小额零散税款,集中后填写汇总缴款书统一缴入国库的一种收缴方式。近年来,有的税务部门对一些小企业征收的税款也采取了这种收缴方式,笔者认为不妥。理由有三: 一是造成税款入库不及时,有的基层税收人员对收取的现金税款不是及时填写汇总缴款书缴库,而是存入银行,化作储蓄,获取存款利息。二是影响了税款的安全。由于收取的是现金税款, Collected taxpaying refers to the small tax collected by the tax department on the markets and self-employed taxpayers. After collection, a form of payment collected by the taxpayers into the State Treasury shall be filled in. In recent years, some tax departments have also taken such a collection method of taxes levied on some small enterprises, which I think is not appropriate. There are three reasons for this: First, tax receipts are not made timely. Some taxpayers at the grassroots level do not fill up the payment form in time to collect the cash taxes. Instead, they deposit them in banks and make deposits to obtain deposit interest. Second, affect the safety of taxes. Due to the collection of cash taxes,