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武汉市硚口区税务分局实施梯级财源建设迄今已历经三年,税收平均以10.7％的速度递增,三年税收增长一个亿,取得了可喜的成绩。然而,由于市场疲软,经济滑坡,国营商业企业和集体企业都有不同程度的亏损,造成了支柱税源不稳,一般税源滑坡,递进税源受阻的严峻局面。税源发展出现困境,其根本症结应在企业内部寻找,笔者认为: 第一,企业生产技术构成低,设备老化。加之职工技术素质低,劳动积极性下降,出现产品低劣,这在当今市场竞争激烈的情况下,有产难销,形成大量积压已是普遍现象。第二,企业管理不善,由于行政体制、分配体制不完善,企业在生产经营上和管理中间巨大内耗,产品质量很难提高,失去了市场。
Up to now, tax revenue has been growing at a rate of 10.7% and tax revenue has increased by 100 million in three years. The Tax Bureau of Wuhan’s Yokou District Tax Branch has achieved staged financial resources construction so far. However, due to the weak market and the economic downturn, state-owned commercial enterprises and collective enterprises all suffered losses to varying degrees, resulting in a severe situation in which the pillar tax sources are unstable, the general tax sources are declining, and the tax source is gradually deterred. The development of tax sources appear predicament, the fundamental crux of the problem should be found within the enterprise, the author believes that: First, low production technology, equipment aging. Coupled with the low technical quality of workers, the decline in the enthusiasm of the work, resulting in inferior products, which in today’s highly competitive market conditions, hard to sell, the formation of a large backlog is a common phenomenon. Second, the poor management of enterprises, due to the administrative system, the imperfect distribution system, enterprises in the production and management and management of a huge internal friction, product quality is difficult to increase, the loss of the market.