What is centralized collection

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Centralized collection is a collection mode that is based on tax declaration and optimized services, relying on computer networks, and focuses on reviewing and handling relevant tax collection matters.

Centralized tax collection takes the form of open taxation, establishes a tax collection service hall, scientifically decomposes all aspects of tax collection and management, and all functional departments of the tax authority set up windows in the hall. At the same time, we will use modern means to realize the computer networking of tax enterprises and tax banks, and establish a set of tax collection and management information processing system with complete systems and functions from tax registration, tax declaration, tax collection, warehouse entry and cancellation, overdue payment, check, supplement and refund, invoice management, expediting reports and payments to accounting, and statement processing. So as to realize the one-stop management service of tax registration, tax declaration, invoice management and policy consultation for taxpayers.

What is the meaning of centralized collection and payment of vehicle purchase tax

Centralized collection and payment of vehicle purchase tax refers to the vehicle purchase tax paid according to regulations for taxable vehicles purchased by enterprises (including those purchased, imported, self-produced, donated, awarded or otherwise acquired and used by enterprises).

Expropriation refers to the administrative act that the state, the subject of expropriation, obtains collective and individual property ownership with administrative power and gives appropriate compensation based on the needs of public interests.

Both "pay" and "pay" mean "pay", while "accept" means "accept", so the meanings of "pay" and "pay" are very similar. The difference between them is that "pay" means "be forced", and "pay" means "perform obligations or be forced to pay"; "Pay" does not mean "forced". Where "pay" should be used and where "pay" should be used, the semantics should be analyzed. When it is really unclear, "pay" is used. "pay" can replace "pay", but "pay" cannot replace "pay".

Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes on imported taxable vehicles for their own use within 60 days from the date of purchase, and shall declare and pay taxes within 60 days from the date of import on taxable vehicles that are self-produced, donated, awarded or otherwise acquired and used for their own use, and shall declare and pay taxes within 60 days from the date of acquisition.

If the tax-free conditions of the tax-free vehicle disappear due to transfer, change of use, etc., the taxpayer shall, within 60 days from the date of the disappearance of the tax-free conditions, report and pay tax again to the competent tax authority.

Taxpayers shall truthfully fill in the Vehicle Purchase Tax Return (see Annex 1, hereinafter referred to as the Tax Return) when filing tax returns, and provide the originals and copies of the following materials. The photocopy and the tax return copy of the Unified Invoice for Motor Vehicle Sales (hereinafter referred to as the "Unified Invoice") shall be retained by the competent tax authority, and the other originals shall be returned to the taxpayer after being reviewed by the competent tax authority.

Interim Provisions of Liaoning Province on Centralized Collection of Taxes and Charges on Agricultural Motor Vehicles

Article 1 These Provisions are formulated in combination with the actual situation of our province in order to regulate the order of tax collection on agricultural motor vehicles, reduce the burden on farmers, and protect the legitimate rights and interests of farmers. Article 2 The taxes and fees on agricultural motor vehicles referred to in these Provisions refer to the taxes and administrative institutional charges levied and paid according to law on agricultural motor vehicles used by farmers for farmland operations or transportation, as well as tractors, agricultural tricycles and other agricultural motor vehicles for both agriculture and transportation. Article 3 These Provisions shall apply to the collection of taxes and fees on agricultural motor vehicles in the administrative regions of our province. Except as otherwise provided by laws and administrative regulations. Article 4 The collection of taxes and fees on agricultural motor vehicles shall follow the principles of openness, fairness, convenience to the people and help reduce the burden on farmers.

The collection place shall set up eye-catching signs, and publicize the procedures, tax items and standards, collection basis and staff responsibilities. Article 5 The taxes and fees on agricultural motor vehicles shall be collected in a centralized way. Unify the items and standards of taxes and fees, unify the bills, go through the legal formalities of driving, transportation and business approval in a unified place, and pay all taxes and fees payable.

The specific implementation measures of the centralized collection method shall be determined by the people's government of the city or county (including the city or district at the county level, the same below). Article 6 The municipal and county financial departments shall, together with the relevant departments of agriculture, taxation, price control, public security, etc., make tax and fee cards according to the annual per capita income level of farmers in their respective areas, and in accordance with the tax and fee items and standards for agricultural motor vehicles stipulated by the State and the province, and implement one card for each household. Farmers have the right to refuse to pay taxes other than those specified in the tax card.

No unit or individual may add relevant tax items without authorization, raise relevant tax standards or apportion fees to farmers. Farmers have the right to refuse to collect fees and apportion without legal basis and report to the relevant departments. Article 7 The use of agricultural motor vehicles shall be subject to the supervision and inspection of the relevant departments, go through the legal procedures in a timely manner, and pay the taxes and fees payable in full. Article 8 The special receipts uniformly made and issued by the provincial financial department shall be used for collecting various fees for agricultural motor vehicles. If the receipt is not issued, the farmer has the right to refuse to pay it.

When collecting taxes on agricultural motor vehicles, bills uniformly prescribed by the State shall be used. Article 9 The taxes and fees on agricultural motor vehicles are financial funds, which should be turned over to the special financial account or the national treasury according to the different nature of the income. No department may withhold or misappropriate them. If it belongs to special income, the nature and purpose of the fund remain unchanged. The financial department shall strengthen the supervision and inspection of the capital handover. Article 10 These Provisions shall come into force as of March 1, 2002.

Cold light bamboo shadow 2024-06-21 13:47:19

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Gorky's masterpiece

Old Master

Gorky's representative works include "Haiyan", "On Earth", "Eagle Song", "Mother", "My University", "Melody of Spring", "The Life of Klim Samkin", "Small Citizens", "Italian Fairy Tales", "On Earth", "Russian Fairy Tales", etc.

Introduction:

Maxim Gorky (March 28, 1868 June 18, 1936), formerly known as Alexei Maximvich Bishkov, is a Soviet proletarian writer, poet, critic, political commentator and scholar. Gorky was born in a woodworking family in the town of Nizhny Novgorod on the Volga River.

At the age of 4, his father died, and he spent his childhood with his mother at his grandfather's house.

At the age of 10, he began to make a living independently, and successively worked as an apprentice, porter, doorman, baker, etc.

In 1884, he joined the Populist Party Group, read the works of Populist Party members and Marx, and devoted himself to revolutionary activities. In 1905, Gorky joined the Russian Social Democratic Labor Party.

In 1906, Gorky was entrusted by Lenin to carry out revolutionary activities in the United States from Finland, and published his novel Mother in the United States. Later, he settled in Capri, Italy.

In 1913, Gorky returned from Italy to work as a proletarian cultural organization and presided over the literary column of Pravda.

In October 1921, Gorky went abroad for recuperation. In 1928, Gorky returned to the Soviet Union. Under the arrangement of Stalin, he made two long-distance tours in Russia and decided to return to China to settle down.

In 1934, he was elected chairman of the Soviet Writers Association. After returning home, Gorky, as a banner of the Soviet cultural circle, did a lot of work for the cultural construction of the Soviet Union.

But in the 1930s, various problems in the Soviet Union kept him away from Stalin and realistic politics. On June 18, 1936, Gorky died of illness at the age of 68.

Creation characteristics:

Theme:

Gorky's early realistic works are mostly based on his experience of life at the bottom. In addition to strongly accusing the evils of capitalist society, these works also try to reveal the pain in the hearts of vagrants and the struggle between old and new consciousness, capture the characteristics of the times of the working people's life, and their purpose is still to arouse people's positive attitude towards life.

Gorky's literary creation started from romanticism. Gorky has been exploring the relationship between individuals and history all his life to find a reasonable social life. The protagonists in his works are often full of fierce inner conflicts, and actively participate in revolutionary activities to explore ways to transform reality. Gorky was arrested, supervised and exiled by the tsarist government more than once, but he still carried out his revolutionary and literary activities consistently.

Gorky's creation is full of praise for a positive attitude towards life, yearning to awaken the people's passion for creating a new life, arouse people's pride in themselves as human beings, and despise pity and gifts. In Gorky's view, human beings have the power and the power to create a life commensurate with human beings. Compassion and gifts are demeaning and degrading to human dignity.

Gorky has two conflicting personalities. The first is the tragic experience of the reality and the pain of disappointment that caused human alienation in the real society; The second is the love of people and society, as well as the understanding of future idealism. Gorky, before the first bourgeois democratic revolution, was full of love and belief for the great proletarian revolutionary cause in Russia, and he went to meet the bright future with great enthusiasm. The writer's creation here describes the miserable life of the laboring masses before the revolution, expresses his eagerness to change the reality, and calls for a new life master in the future.

Artistic features:

In terms of creating artistic images, Gorky emphasized that vivid images should be created through typical techniques to reveal the essence of life, and at the same time to show the future prospects of social development. His realistic creation was also integrated with the optimistic and confident characteristics of positive romanticism, giving people a strong artistic appeal.

Gorky advocated that writers should use the method of realistic typification to shape the image, so as to make the artistic image real and vivid. The authenticity of literature's reflection of life depends on the extent of the writer's feelings of life, which inevitably shows the writer's aesthetic attitude. Gorky's authenticity of literature reflecting social life also reflects his new aesthetic view. With keen observation, he realized that the real essence of life was a huge social change that had never happened before. The main force that set off this social change was the awakened working people, whom he called "new people". Therefore, the authenticity of his literary creation and the concept of art typification made it clear that art is to shape these "new people" who are constantly striving for social change.

Gorky's realistic literature is essentially different from traditional realistic literature. Traditional realism only reflects the real situation of society, which is mostly manifested as the conflict between individuals and society. Its essence is the negation and criticism of society through the destruction of human nature.

Character influence:

Nearly half a century after the writer's death, people's interest in him continued to rise. In Europe and the United States, there is a "Gorky fever" from time to time. Gorky's plays, in particular, are constantly being put on the stage of various countries, or made into television and movies. In the 1960s and 1970s, "At the Bottom" and "The Enemy" were staged or broadcast in the United States, and "The Enemy" was considered by critics to be "the best play in the programs that have been broadcast". In the Federal Republic of Germany, Gorky's "Vasa Ileznova" was performed, and the performance of "The Summer Vacant" was praised by critics as a grand event since the Renaissance. In France, Britain, Spain and other places, Gorky's plays have also been staged.

The influence of Gorky's creation on American progressive writers cannot be ignored. In particular, the themes of "individual social vitality" (referring to the creativity of individuals to change themselves, change society and change nature) and "death enslaves living people" in his works, as well as the artistic style of dealing with such themes, have aroused their strong interest.

Gorky's works, full of revolutionary passion and revolutionary optimism, are loved by Chinese readers. They educate and inspire our people to fight for the elimination of the system of exploitation and the construction of a new society.

What is centralized collection

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