“税款专储帐户”管理存在弊端

“税款专储帐户”就是纳税人将当期应纳税款按期提前储入税务部门在银行开设的税款专用账户，由税务部门根据纳税人报送的纳税报表和有关资料通知银行划款入库，这一做法集纳税申报，征管，划缴于一体，对集中征收及时，征管，划缴于一体，对集中征收及时，足额，均衡入库起到了促进作用，但其中存在一些弊端，不利于人民银行帐户的规范化管理。

对代储库实行“专账核算”的设想

中国储备粮管理总公司为规范 代储库的财务管理,确保代储库存储中央储备粮数量真实、质量良好,保障国有资产的保值增值及投资收益的足额上交,做到中央财政专项补贴资金不被挤占挪用并便于监管。

汤阴县税务局加强专用发票监督检查

今年税制改革的重点是增值税改革,实行增值税专用发票是增值税改革的关键,专用发票的保管和使用关系到税制改革的成败。汤阴县税务局为了加强对增值税专用发票的保管和使用,确保新税制的顺利实施,采取了一系列有效措施,收到了显著效果。 在专用发票管理上,这个局建立了县局,征管单位和企业三级管理办法。各级均实行专人、专柜、专帐管理,建立了专用发票购领人基本情况卡,同时签订了企业购领、保管专用发票责任书,

Weighting indicators of building energy efficiency assessment taking account of experts' priority

Analytic hierarchy process(Group AHP) is combined with two different methods of assigning experts' priority to weight indicators in building energy efficiency assessment.One is to assign the experts' priority averagely,and the other is to use cluster analysis to assign experts' priority.The results show that,1) Different expert's priority assigns result in great different weights of indicators in building energy efficiency assessment,therefore,the method of assigning experts' priority should be taken into account carefully while weighting indicators of building energy efficiency assessment using Group AHP;2) Three indicators are found to be overwhelmingly important in residential building energy efficiency assessment in the hot summer and cold winter zone in China.They are 'Outdoor & indoor shadow','Heating & air-conditioning facilities' and 'Insulation of envelope';3) The method combining cluster analysis with Group AHP to weight indicator of building energy efficiency assessment has the advantage of finding overwhelming important indicator,whereas,some less important indicators have a tendency to be ignored.A useful reference is provided for building energy conservation including policy revision and energy efficient residential building design.

浅谈集体企业清产核资存在的问题及对策

继国有企业清产核资之后,集体企业清产核资工作也步入议事日程。首次集体企业清产核资试点和扩大试点工作经过一段时间的宣传发动、调查摸底,试点企业职工对清产核资工作的认识有了一定提高,部分企业澄清了家底,取得了一定的成绩。但在运行过程中,也存在着一些问题,主要表现为“四难”: 一是家底难清。由于集体企业“多头”注册多、临时挂靠多、“三无”企业多、所跨行业多、企业户数多(我县集体企业是国有企业的1.5倍),且点多面广、分散繁杂,要全面彻底完成集体企业清产核资工作的难度较大。