随着经济飞速发展 ,税收收入逐年上升 ,以现金方式缴纳税款的比例也随之提高。据笔者调查 ,山西省长治市城区支库 2 0 0 0年每月收纳现金税款约 2 0 0万元 ,占当月收入2 0 % ,比 1993年增加 15个百分点。一、形成原因。 ( 1)个体经济发展迅速 ,现金使用量增加。随着市场经济的 With the rapid economic development, tax revenue increased year by year, the proportion of tax paid in cash also increased. According to the author’s investigation, the monthly cash receipts for cash collected in the urban sub-district of Changzhi City, Shanxi Province, in 2000 was about 20 million yuan, accounting for 20% of the current month’s income and an increase of 15% over 1993. First, the formation of reasons. (1) The rapid development of individual economy, increased cash usage. With the market economy