目前，在对农村集体企业税收调查时发现，承包单位（如乡砖厂、小水泥厂等）每年与乡政府签订合同时，确定的上交承包费却包含税金。乡里将税金收去后，并不交给税务部门，视同承包费截留人帐。这样，税金在承包费的占用下，悄然流失了，严重侵害了国家利益。鉴于此，笔者提出 At present, when investigating the taxation of rural collective enterprises, it is found that contractors (such as township brick factories, small cement factories, etc.), when contracting with the township government every year, have confirmed that the contracted fees are taxed. The village will be collected after the tax, not to the tax department, as a contract fee to retain people’s books. In this way, the tax has been quietly lost under the occupation of the contract fee, which has seriously infringed upon the interests of the state. In view of this, I proposed