论文部分内容阅读
国有企业在改革中困难重重,加之市场经济法制尚不完善,企业应收帐款不能及时回收,资金矛盾尤为突出,直接影响税款的缴纳。在这种情况下,怎样保证税款的足额入库呢?郑州市上街区国税局以收取中国长城铝业公司部分银行承兑汇票的方式有力地保证了1997年税收任务的完成和清欠目标的实现。1997年共收取银行承兑汇票3700万元,通过税款预储帐户入库,占该公司全年完成增值税15276万元的24.22％。1997年长铝公司实现增值税9925万元,在保证全年任务完成的基础上清理以往年度欠税5351万元。1998年元-9月无新欠并清理旧欠1000多万元,欠税下降率达37.16％。
State-owned enterprises have a lot of difficulties in the reform. In addition, the market economic legal system is not yet perfect, and the receivables of enterprises can not be recovered in time. The contradiction between funds is particularly prominent, which directly affects the payment of taxes. In this case, how to ensure full tax storage? Zhengzhou City Shangrai District IRS to receive part of China Great Wall Aluminum Company’s bank draft accepted way to effectively ensure the completion of the tax task in 1997 and the goal of clearing The realization. In 1997, a total of 37 million bank acceptance bills were collected and stored in pre-tax accounts, accounting for 24.22% of the total value-added tax of 152.76 million yuan completed by the Company. 1997 Chang aluminum company to achieve 99.25 million yuan in value-added tax, to ensure the completion of the task on an annual basis to clean up the previous year 53.61 million yuan owed tax. 1998 yuan - September no new owe and clean up the old owed more than 10 million yuan, tax fall rate of 37.16%.