现实中,不少的企业资金并不困难,奖金福利照发照搞,却在大量欠税,给税收征管带来了很大压力,造成国家财政困难,影响经济建设。 诊其症结,一是认识有偏差。认为税款是国家的,能欠则欠,能拖就拖,税款留在企业里,就能缓解企业的资金困难,同时还能带来利益。二是个别企业自行冲减瞒报。其主要特征是把税费混同,将主管部门与地方征收的各种费用与基金(含合规与不合规的费用基金)混同 In reality, a lot of enterprise funds are not difficult, bonuses and benefits according to the photos, but a large number of tax arrears, tax collection and management brought great pressure, causing the state financial difficulties, affecting economic construction. Diagnosis of its crux, one is aware of bias. That the tax is the country, can owe owe owed, can drag on the tow, the tax stay in the enterprise, can ease the financial difficulties of enterprises, but also bring benefits. Second, individual companies offset their concealment. Its main feature is the mix of taxes and fees, the various fees charged by the competent authorities and places and funds (including non-compliant compliance and non-compliance funds) mix