当前基层征收中的难点及对策杜林枢田卫平一、国有大中型企业收税难，难在企业没有钱目前，国有大中型企业欠税现象比较普遍，这类企业一般管理比较正规，制度比较健全，账目也比较清楚、正确，尽管每月都能实现应纳税额的正增长，却由于三角债、产品压库及市场变化等原因... Difficulties and Countermeasures in the Current Grass-roots Levy Du Lingshu and Tian Weiping First State-owned Large and Medium-sized Enterprises Difficult to Collect Taxes and Difficulties in Enterprises No Money Currently, state-owned large and medium-sized enterprises owe tax arrears more generally. These enterprises generally manage more formally and with sound systems, Accounts are also relatively clear and correct, although monthly positive tax payable can be achieved, but due to triangular debt, product inventory and market changes and other reasons.