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今年以来,企业欠税逐月增加,据三月末统计,全国企业欠税比去年增加35亿元。大量的企业欠税,不仅给完成税收计划增加了难度,打乱了正常税收征管秩序,同时导致了财政收支的失衡,其危害是不言而喻的。最近笔者就当前企业欠税超常增长的特点、成因,在武汉市硚口税务分局作了一番调查,并就解决欠税的对策,提出粗浅的意见。一、当前企业欠税的主要特点 1.企业欠税户数和税额都呈上升之势。今年初全区欠税金额为1686万元,欠税户数为491户,截至六月底止,两者已达6171万元和1545户,平均每月递增速度分别为24％和21％,均超过历史欠税水平。 2.从欠税企业对象看,全民企业六月底欠税金
Since the beginning of this year, corporate arrears have risen month by month. According to the statistics at the end of March, the national enterprises’ arrears increased by 3.5 billion yuan over last year. A large number of enterprises owed taxes, not only to increase the difficulty of completing the tax plan, disrupted the normal tax collection and management procedures, but also led to an imbalance in revenue and expenditure, the harm is self-evident. Recently, the author made an investigation on the characteristics and causes of the current extraordinary growth in corporate taxes, and put forward some superficial opinions on how to solve the tax debts. First, the main features of the current corporate debt owed 1. The number of corporate tax debts and taxes have shown an upward trend. At the beginning of this year, the amount of tax arrears in the entire district was 16.86 million yuan and the number of tax-owed households was 491. As of the end of June, the two had reached 61.71 million yuan and 1545 households, with an average monthly growth rate of 24% and 21% respectively Over the history of tax default level. 2. From the perspective of the object of tax-owed businesses, all-state-owned enterprises owed taxes by the end of June