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当前在组织收入工作中,不少地区和部门拖欠、延压、挤占税款的现象时有发生,这样不但造成税款迟迟不能入库,而且妨碍了各项事业的发展,不利于地方财政完成国家预算收入,实现收支平衡。同时,由于有些专业银行无偿占用财政资金,超规模贷款影响了信贷资金的综合平衡,对经济和社会的稳定均带来一定程度的影响。 造成税款迟迟不能入库的原因是多方面的,主要有:一是金融部门资金紧张,专业银行先贷后税,占压税金;二是纳税人纳税意识淡薄,拖欠税款;三是税制和征管工作中存在漏洞。笔者认为,要解决压欠税款的问题,应采取以下对策:
In the current work of organizing revenue, the phenomenon of delay, delay and diversion of taxes in many areas and departments has taken place. This has not only caused delays in the storage of tax revenue, but has also hindered the development of various undertakings and is not conducive to the development of local finance Complete the state budget revenue, to achieve a balance of payments. At the same time, due to the fact that some specialized banks occupy financial funds at no consideration, the ultra-scale loans have affected the comprehensive balance of credit funds and have had a certain degree of impact on economic and social stability. There are many reasons for the delay of tax collection: First, the financial sector is in financial difficulties; the specialized banks first postpay the after-tax, accounting for the tax; second, the taxpayers’ awareness of paying taxes is low and the tax is in default; thirdly, There are loopholes in the tax system and collection work. The author believes that to solve the problem of tax arrears, the following measures should be taken: