财政、金融是国民经济的两大支柱,两者在工作上关系甚为密切。为了保证财政收入准确、及时地入库,应该改变现行交纳、上划税款的办法,完善结算手续。目前税务结算管理存在如下一些弊病:一、缺乏责任惑农村经济行业多,税务庞杂。在一般情况下,往往由税务人员填制税款缴款单交由纳税单位或个人自行到当地银行交纳税款,纳税者自觉时,可以按时将税款足额解缴银行:若纳税人资金不足,或者有意拖欠,则税款缴款单仍在持票人手中,致使这部分税款不能及时入库。税务人员在填制税票之 Finance and finance are the two pillars of the national economy. The two work closely together. In order to ensure accurate and timely fiscal revenue, we should change the current method of paying taxes and raising taxes and improve the settlement procedures. The current tax settlement management there are some disadvantages as follows: First, the lack of responsibility to confuse rural economic sectors, tax complex. Under normal circumstances, taxpayers are often required to fill the tax bill of lading by the taxpayers or individuals to their own local bank to pay taxes, taxpayers consciously, the tax can be fully paid on time bank: If the taxpayer funds Inadequate, or deliberate default, then the tax bill is still in the hands of the bearer, resulting in this part of the tax can not be timely storage. Tax officials fill in the tax bill