For tax arrears, the current policy is to “reduction or exemption of tax arrears that meet the conditions for reduction or exemption; for agricultural taxes formed in rural areas over the years and rural co-ordination and village retention that meet policy requirements,
The method of paying the bill first will be dealt with after the rural economy further develops and farmers' affordability is significantly enhanced. "Does this provision mean that the 'tax arrears' will be settled in the future?" (According to old farmers,
In the early 1950s, there was a situation of defaulting on state loans, which caused losses to farmers who took the initiative to repay, and farmers who failed to repay took advantage. However, farmers who could not repay their loans at that time were not cheaters. /p>
Class, but there is really no money, but that thing has caused some older farmers to have misconceptions. Some people have this mentality of refusing to pay state taxes and fees, thinking that if it continues, it will be over. This will create more hidden dangers.
If some people are really in great difficulty, others should not object to reducing their "tax arrears". The problem is that many farmers who are "in arrears of taxes" do not. They are all poor households, and some people do fall into the category of defaulters (those who can build big houses and buy cars just don’t want to pay taxes, but some farmers actually imitate those who cheat); farmers who do not “owe taxes” do not They are all well-off households. Some people take the initiative to pay taxes because they are party members or village cadres. Of course, most farmers know that it is their obligation to pay taxes in accordance with the law, so although some people are sleepy.
It’s difficult, but they still have to try their best to pay, and they believe that the national policy will not make honest people suffer, and those farmers who temporarily owe taxes will not take advantage of them if the government indiscriminately puts "taxes and fees on them." Finally"
Writing off "arrears" will give those cunning defaulters an opportunity to take advantage of them, and make those honest farmers who believe in the party and the government suffer. This will damage the image of our rural cadres and make the party and the government lose money. We lose credibility in front of honest farmers.
So, is it impossible to reduce "tax arrears"? Not entirely. The problem is that we must ensure that honest farmers do not suffer losses. Compensate the farmers who have paid taxes and fees, and return to them the equivalent of "tax exemptions" (preferably including interest). Only in this way can honest farmers not suffer losses, can it be truly fair and reasonable, and can truly reassure the majority of farmer friends. Only by making it difficult for the majority of rural cadres to behave (because we promised not to let those deadbeats take advantage of our country’s taxes and fees) can the government not break its trust with the people!
Today, the country has entered the " "In the era of full agricultural tax exemption", tax arrears are still an unresolved problem in rural areas. Properly handling the problem of rural tax arrears is particularly urgent and necessary to resolve heavy rural debts, balance farmers' original tax burdens, and build a harmonious countryside.
First, why does tax arrears become a hidden danger?
Comparing the issue of tax arrears to a hidden danger that affects rural harmony is mainly due to the conflict of interest caused by long-term delays in rural tax arrears. The problem of tax arrears, if left unsolved for a long time, will seriously affect the construction and development of harmonious villages.
First, farmers’ sense of obligation has been diluted, leaving hidden dangers for a new round of tax reform. Regarding tax arrears, the current policy is to "reduction or exemption of tax arrears that meet the conditions for reduction or exemption; for agricultural taxes formed in rural areas over the years and for township co-ordination and village withdrawals that meet policy requirements, accounts shall be paid first to further develop the rural economy and significantly enhance Affordability of farmers “The biggest flaw in this provision is the lack of clarity.
In practice, stipulating the period for overdue accounts has caused three major negative effects. First, it misleads farmers and creates the illusion that “taxes and fees will be lost.” Central and provincial governments have consolidated the results of rural tax and fee reforms
Historical vague regulations on arrears of taxes and fees have given many farmers the illusion that the matter will be settled if it is delayed. Because in the early 1950s, there was also a situation where state loans were defaulted and nothing was settled. Have taken the initiative to repay their debts
Some farmers have suffered losses, and those who failed to repay their loans have taken advantage. Second, it hurts taxpayers’ feelings.
Surveys show that most farmers who pay taxes and fees are honest, actively support public welfare undertakings, and have high awareness.
People. Most of these people are not well-off households. They are either family members of party members, village cadres, or they know that it is their obligation to pay taxes and fees in accordance with the law. Therefore, despite the difficulties,
it was very difficult, and I tried my best to hand it in. The prerequisite for supporting their behavior is the belief that the policies of the party and the country will not cause harm to honest people, and farmers who are temporarily in arrears with taxes will not take too great advantage. Now the government wants "taxes and fees"
Long-term arrears make them feel that "the cunning deadbeats take advantage and the honest people suffer". Third, it has worsened the social credit environment. The survey shows that not all farmers who are "in arrears with taxes and fees" are in trouble. Tax arrears over the years
Most of the tax arrears belong to the poor households, rogue households, and households in need in the village. The survey shows that this type of households accounts for about 60% of the sample villages surveyed; only about 15% are households in difficulty, and about 25% are migrant workers who cannot find households. The provision of an indefinite suspension of the collection of arrears has led to a trend of defaulters who can build buildings and buy cars but are unwilling to pay taxes; the unclear time limit for payment has led to an imbalance in the interests of farmers who pay taxes and those who default on their debts, creating a situation where "if you don't pay taxes in the future, you will have to pay taxes". The atmosphere of “it doesn’t matter” weakens farmers’ sense of obligation. If it is not resolved, it will not be conducive to the promotion of collectivism and social integrity, and will also leave hidden dangers for the new round of tax reform and even the implementation of national policies.
The second is to damage the relationship between rural cadres and the masses and induce a new round of conflicts between rural cadres and the masses. The direct purpose of suspending the collection of arrears is to avoid intensifying conflicts between rural cadres and the masses and to prevent tax and fee reforms from being affected. After two years of implementation, although the conflicts caused by "acceptance" have been alleviated, the conflicts caused by "non-acquisition" have become more complicated. First, blame farmers who pay taxes on rural cadres. The collection of taxes and fees cannot be separated from the patient and meticulous work of rural cadres. Take advantage of default and pay taxes.
Faced with the reality of losing money, taxpayer farmers not only blamed themselves for being "stupid", but also directed more grievances to rural cadres. Some directly accuse, some demand the return of outstanding debts, and some demand deductions for future expenses. Second, defaulters anger rural cadres. Because they cannot forcibly confiscate it, some people hold the money in their hands through their accounts and say, "It's fine if you don't hand it over, it depends on you." This makes rural cadres very angry, and there is even one.
Some rely on household registration to mobilize some relatives and farmers to resist paying other fees. The number of farmers who were in arrears expanded from a minority to a majority. In the sample villages surveyed, the number of farmers in arrears reached 80-90% of the village, and the number of farmers in arrears was also very small.
About 50%. Third, rural cadres complained about the central and provincial governments. In order to complete the task of paying taxes and fees, rural cadres at both levels mostly borrow from here and there. In the context of unexpected growth in rural income, the indefinite suspension of taxation not only brought additional financial burdens to rural cadres, but also aroused resentment from more honest farmers and provocations from defaulters, leading rural cadres to complain to their superiors and even the central government. If the arrears problem cannot be solved as soon as possible, rural cadres may form multi-level conflicts with farmers and higher-level governments under the double burden of blame for farmers who have paid tax arrears and their own economic losses, causing large-scale rural chaos.
Third, it affects rural stability. Now the village level is heavily in debt in order to complete the performance appraisal of previous levels of government. The debt of the six sample towns surveyed was as high as 6.5438+0.04 million yuan, with an average debt of 6.0567 million yuan; the debt of the six sample villages was as high as 6.5438+0.6 million yuan, with an average debt of 843.6 million yuan. 50-60% of these debts are loans from villagers, involving a large number of farmers.
Very wide. After the implementation of tax and fee reform, it is impossible for the rural level to extract fees from farmers to resolve debts by standardizing and reducing farmers' burdens. The collective economy is in name only. Therefore, loans owed to farmers can only be repaid through fiscal transfer payments and balance payments. After the agricultural tax was abolished, the 20% agricultural tax surcharge and the 3% agricultural tax
charges were cancelled, and transfer payments were a drop in the bucket. The settlement of rural debt can only be achieved by paying off the debt. The survey shows that the amount of rural debt is relatively large and the debt ratio is relatively high. Among the sample towns surveyed, the town with the most debt is the town with the most debt.
As high as 7 million yuan, the average debt of the six towns reached 3.3883 million yuan; the village with the largest debt amounted to 900,000 yuan, and the average debt of the six villages reached 300,800 yuan.
The highest debt ratio in townships is 192.5%, with an average ratio of 68.72%; the highest debt ratio in villages is 56.25%, with an average ratio of 37.43%. Therefore, for vulnerable villages, stopping expropriation is no less than extracting wages from the bottom of the axe. Second Lane
People only recognize one principle: repaying debts. If the debts owed to farmers are not repaid, farmers will inevitably petition to cause trouble and even besiege rural organizations, seriously affecting rural stability.
The fourth is to affect rural political order. Funds owed to rural areas
According to analysis, the salary of rural two-level cadres and the salary of group leaders among party members reaches 40%. If personal loans for rural cadres are included, the proportion is about 60%. In order to ensure that the personal advance payment can be recovered, village cadres are elected during the general election
Desperately fighting for a seat in the elevator. This kind of participation in rural areas is to protect personal creditor's rights; reasonable behavior obviously does not meet the requirements of rural democratic political development.
Second, the historical reasons for the formation of rural tax arrears
First, the ability to pay taxes and fees deliberately evades the obligation to form tax arrears. Mainly reflected in the "three mentions and five unifications", the reasons are relatively complex. If farmers have abundant labor and no children going to school, most of them are unwilling to pay rural education levies; some farmers live in an environment with inconvenient transportation and poor living conditions all year round. Because they set up public welfare undertakings in rural areas, they believe that they cannot get the services and benefits they deserve, and have not paid the "three discussions and five systems" and various fund-raising for many years; in addition, a small number of villagers have a weak concept of the legal system and poor awareness of paying taxes and fees. In addition, there is no strong policy basis for rural taxation. They believe that the tax collection authorities cannot take any coercive measures to punish them, and it does not matter if they default on taxes.
Second, poor rural households owe taxes. Rural poor households refer to those rural poor households who are widowed, orphaned, alone, old, weak, sick or disabled. They have their own areas of responsibility, but they can't farm it and they really don't have the money to pay taxes.
Third, the rural labor force went out to work and do business, leaving farmland uncultivated and resulting in tax arrears. Before the tax reform, the prices of agricultural products were low and the tax burden was heavy. Therefore, many farmers went out to work and do business and abandoned their cultivated land. Because the profits from farming are low and they have tax obligations, other villagers are unwilling to farm for them, resulting in the suspension of tax tasks.
Fourthly, farmers “deduct debts to offset taxes”, resulting in tax arrears. Some farmers at the village level borrowed money when they were in difficulty. Since they could not repay it for a long time, the farmers with debts used it to pay agricultural taxes; some villages owed cadres wages and did not pay them all year round. Some village cadres used the arrears of wages to pay agricultural taxes; before the tax reform, When the annual tax tasks were "double halved" and the hard debt ended in 2008, some villages were forced by administrative pressure to pay taxes through private high-interest loans. Farmers used these IOUs and interest to pay agricultural taxes.
Fifth, due to land disputes, taxes and fees are owed. After the tax and fee reform, the state directly provided grain subsidies and rice seed subsidies to grain farmers. Especially in 2004, the agricultural tax rate was reduced by three percentage points, making farming a popular option. Some farmers saw the profits and demanded to take back their cultivated land. Because there was no evidence or the written agreement was unclear at the time, farmers refused to return it, leading to a gradual increase in land disputes that were difficult to resolve to the village group. These farmers use this to offset agricultural taxes.
3. How to deal with last year’s township co-ordination and village retention? How to restore?
First, it should be made clear as soon as possible that the taxes owed by farmers must be collected. First, make your attitude clear. Although, there is one
Some farmers owe money because of their difficult life. But it is undeniable that the main subjects of default are malicious defaulters and their followers. Moreover, in our country's long-term atmosphere of "suffering only from the few but not from the equal", even if there are malicious defaulters,
it will hurt the feet and even damage the good feet. According to the survey, among the arrears in townships and towns, 56% were arrears before the 2002 tax reform, and 44% were arrears after the tax reform. The amount of tax arrears is getting bigger and bigger, and there are more and more farmers. Long-term arrears of taxes and fees
Definitely, it will not only affect the psychological imbalance of farmers and township cadres, but more importantly, long-term arrears of taxes and fees are unclear, which can easily form a vicious circle effect of comparison. If it is not cured, it will eventually disrupt the order of taxation and promote anarchy among farmers.
It undermines the legal basis for the operation of the market economy and dilutes farmers' national and legal awareness, which will inevitably become an important factor affecting the stability of grassroots political power and the construction of grassroots organizations. Therefore, it is necessary to formulate clear, specific, and operable collection regulations to prevent farmers from paying taxes for the sake of fairness, rebuild the government's prestige, and rebuild the authority of the law. Second, clarify the right of recourse.
Article 42 of our country’s Constitution stipulates that “the Chinese people and Chinese citizens have the right and duty to work”, Article 53 stipulates that “the Chinese people and Chinese citizens must abide by the law, labor discipline and social ethics”, Article 56 It stipulates that "the Chinese people and Chinese citizens have the obligation to pay taxes in accordance with the law." Article 16 of the "Agricultural Law" stipulates: "Farmers shall pay taxes in accordance with the law, pay village collective retention and township co-ordination fees in accordance with the law, and undertake rural voluntary labor and labor accumulation labor in accordance with the law." Therefore, my country's Constitution and the National Basic Law, which have the highest legal force, have clearly stipulated that farmers should pay agricultural taxes, withhold co-ordination fees, undertake voluntary work and labor accumulation. Since it is an obligation, it cannot be given up or shirk. Therefore, it should be made clear that tax arrears and co-collectors continue to exercise their rights to collect taxes and fees.
The second is to distinguish between different situations and collect them in categories. First, the country needs to reduce the debt owed in the years affected by the disaster. We must strictly follow the principle of "minimizing minor disasters, avoiding severe disasters, and avoiding excessive disasters." If the central and provincial governments implement bailouts but cities and counties do not, the cities and counties should bear the debt. Second, for farmers who really have difficulties in living, they must submit a written application in accordance with legal procedures, and the exemption will be reduced or reduced after discussion at the villagers meeting or village representative meeting. In accordance with the principle of level-by-level approval, the county-level competent authorities shall approve the reduction or exemption and make an announcement. Third, for farmers who have temporary difficulties in living, they can delay harvests, negotiate with arrears to formulate a repayment plan, and gradually collect payments; fourth, for farmers who have disputes with the village, the village collective must settle with the farmers in a timely manner, and the farmers must pay in time. Arrears; dispute over taxable area.
Discussions should be carefully sorted out. For individual disputes, actual measurements can be made, and the actual area measured can be used as the basis for tax calculation to effectively eliminate unnecessary disputes. Fifth, for farmers who do not return to their natal homes all year round.
Farmers who abandon their contracted land and fail to fulfill their contract obligations can transfer their land contract management rights to the village collective, and the proceeds from the transfer can be used to pay arrears. For those who sublease contracted land and work outside for many years, the rent will be used to pay the balance.
If the rent has been collected, it can be recovered or offset by the income from underground sub-lease: Sixth, farmers who refuse to pay rent can be collected in accordance with the law. Taking into account the enforcement costs, they can apply to the court for collective compulsory Execution, and may be punished separately in accordance with the "Regulations of the People's Republic of China on Public Security Punishments"; if a crime is constituted, criminal liability shall be pursued in accordance with the law. We must resolutely eliminate the unhealthy trend of unreasonable arrears of legal taxes and fees in rural areas; seventh, farmers who are determined to be able to repay their debts should be allowed to deduct grain compensation funds.
The third is to handle it in accordance with legal procedures. First, the list and amount of outstanding debts are listed, and the democratic financial management team proposes a classified collection plan; second, it is submitted to the village collective economic organization or village committee for preliminary review; third, it is submitted to the villagers meeting or village representative meeting for approval; fourth, according to different circumstances, Organize collection according to law. On the one hand, the taxes and fees owed before the reform can be divided into agricultural taxes and reasonable expenses (withdrawal and retention,
overall planning, using capital for labor, etc.). They will be investigated and handled by the local taxation department and the agricultural administrative department respectively. Collection, that is, the agricultural taxes owed by farmers will be collected in accordance with the provisions of tax laws after the local taxation department has paid them.
Written penalties for performance within a time limit and failure to perform legal responsibilities within a time limit, if the amount of tax owed is relatively large and constitutes a crime, shall be transferred to judicial authorities for processing in accordance with the law. For farmers who are in arrears, the township and town people's governments may make penalty decisions in accordance with the law.
If the parties concerned are dissatisfied with the penalty decision, they may apply for reconsideration or file an administrative lawsuit. If a party refuses to implement an effective penalty decision, the administrative agency that made the penalty decision shall organize enforcement or apply to the People's Court for compulsory enforcement.
Okay. On the other hand, tax arrears after the tax reform will be cleared by local tax authorities, and farmers who meet the conditions for reduction, exemption, or deferment will be approved by county-level local tax authorities in accordance with legal procedures. For farmers who unreasonably refuse to pay, directly
according to the provisions of the {Tax Law}, a decision will be made to perform legal responsibilities within a time limit and impose penalties for overdue payment. If the amount of tax owed is relatively large and constitutes a crime, it shall be transferred to the judicial authorities for handling according to law. Organize and implement effective penalty decisions in accordance with the law.
Or apply to the People's Court for compulsory execution. Fifth, the democratic financial management team must participate in the entire process of clearing arrears. Farmers' arrears and collection status must be reviewed promptly and quickly, and openly accept public supervision.