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最近国务院关于开展税收、财务、物价大检查的通知中,明确规定财政、税务部门也是这次检查的重点,这是非常正确的。据了解,当前财税部门自身在执行规章制度方面主要存在着以下几个问题: 一、金库制度执行不严。首先是入库制度掌握不紧,滞纳金制度没有认真执行,助长了欠税欠利不断上升。本市1987年9月底有个县欠税500万元,占该县全年收入任务的14.6％。二是入库率不高,企业实现的利润由于还贷、留利、亏损退库多,1986年全市预算内工业企业入库利润只占利润总额的27.6％,而还贷占33.5％,留利占38.9％。又如上交国家的交通能源重点建设基金,一般应逐年上升,而有些县1986年的入库数却比1985年下降20％左右,这是一种反常现象。三是退库掌握偏松,例如确些企业超计划亏损,按规定不能退库,实际退了,也无人追查;有些企业亏损,由于在结算整理期不能退库,为了抢在年内退库,只得先匡估退在财政帐户上,年后再审查拨给企业,多余部分也不再办理入库手续。
In the recent announcement of the State Council about carrying out a large inspection on taxes, finance and prices, it is quite correct to state clearly that the financial and taxation departments should also focus on this inspection. It is understood that the current tax department itself in the implementation of rules and regulations mainly exist the following questions: First, the implementation of the treasury system lax. The first is the storage system is not tight grasp, the late fee system did not seriously implement, contributed to the rising tax owed. At the end of September 1987, a county owed tax of 5 million yuan to the county, accounting for 14.6% of the county’s annual income task. Second, the storage rate is not high, due to repay the profits of enterprises, retained profits, loss of more than library, 1986, the city’s profit margin of industrial enterprises accounted for only 27.6% of the total profit, repayment loans accounted for 33.5%, leaving Lee accounted for 38.9%. Another example is the handover of key national transport and energy funds, generally should be increased year by year, while the number of warehousing in some counties in 1986 than in 1985 decreased by about 20%, which is an anomaly. For example, some enterprises do not plan to withdraw their warehouses from losses due to super-plan losses; they actually retreated and no one traced back. Some enterprises suffered losses because they can not withdraw their warehouses during the settlement period, , Only the first assessment of the recuperation in the financial account, the year after the review allocated to the business, the excess will no longer apply for storage procedures.