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从今年1—6月入库税票填写质量来看,国库经办预算收入共5333笔,检查发现缴款书差错及不规范共516笔,差错占9.67％,这些问题值得探讨和研究解决。 一、错票的类型 1、错漏预算科目和预算级次。税种,预算级次归属难于清分入库,尤其是共享税税票的填写更是模糊不清。如“增值税”没有在缴款书预算级次栏分别写明中央75％、县级25％共享比例的有9笔,金额11294元;全部缴入中央税款的“消费税”误填县级的有13笔,金额6435元;信用社交纳利息收入营业税与县级营业税共填写一份缴款书的有17笔,金额41847
From January to June this year, the quality of entry tax stamps fill the point of view, the state treasury handled a total of 5333 budgetary receipts, inspection found that payment errors and irregularities a total of 516 pen, errors accounted for 9.67%, these issues deserve to be explored and studied. First, the wrong type of vote 1, missed the budget subjects and budget level. Tax types, budget-level attribution is difficult to clear inventory, especially the sharing of tax receipts is more vague. Such as “value added tax” did not specify in the budget column of the payment book 75% of the central government, the county 25% shared a total of 9, the amount of 11,294 yuan; all the central taxes paid “consumption tax” Of the 13, the amount of 6435 yuan; the credit cooperatives to pay interest income business tax and county sales tax to fill in a payment book has 17 pen amount 41847