近年来,企业拖欠税款,银行占压税款的现象时有发生,严重地困扰着财税和国库等预算执行部门正常工作的开展。问题的主要表现是: (一)部分工商企业以拖欠税款来缓解流动资金紧张。有些企业流动资金紧张,不是眼睛向内,通过挖掘潜力盘活现有资金,而是靠拖欠应交税款来缓解。据有 In recent years, the phenomenon of tax arrears by enterprises and taxation by banks has taken place from time to time, which seriously haunted the normal work of budget execution departments such as finance and taxation and the State Treasury. The main problems of the problem are as follows: (1) Some of the industrial and commercial enterprises are using tax arrears to ease the liquidity shortage. In some enterprises, liquidity is tight, not inward-looking. They tap into the existing funds by tapping the potential and are relieved by the amount of taxes owed. According to it