一九九七年以来,内蒙古克什克腾旗巴彦查干苏木积极探索税收征管改革的路子,认真学习和深刻领会有关税收征管改革政策,结合当地税收工作实际,对地方税种实行“定期定点征收”的管理办法,收到了较好的效果。 一、定期定点征收办法的由来 随着牧区生产经营承包责任制的广泛实行,形成了分畜、分场、经营到户的新的生产经营格局,但同时也给地方税款的征收带来了相当大的困难,主要表现在: 一是征收方面。由于牧区地广人稀,税源分散,征收季节性强,而财税所征税人员不足,征管力量难以适应实际工作的需要。 二是管理方面。牧民逐水草而居,游动性大,六月末前调查税源时登记的纳税户到实 Since 1997, Bayan, Chagangan of Keshiketeng Banner, Inner Mongolia, has actively explored the path of reform of tax collection and administration and conscientiously studied and thoroughly comprehended the reform policies on tax collection and management. In combination with the actual work of local tax collection, Fixed-point collection "approach to management, has received good results. I. The Origin of Regular Fixed-point Collection As the extensive implementation of the contractual responsibility system for production and management of pastoral areas, a new pattern of production and operation has taken shape that divides livestock, sub-branches and business into households, but also brings about the collection of local taxes Quite a lot of difficulties, mainly manifested in: First, the collection. Due to sparsely populated pastures, diversified tax sources, seasonal expropriation, and the lack of tax levied on taxpayers, it is difficult to manage their collection efforts to meet the needs of practical work. Second, management. The herdsmen live in water and grass, with great mobility. The taxpayers registered at the time of the investigation of the tax source before the end of June are indeed