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5、依法治税环境有待于进一步改善 (1)逾期纳税和偷逃税现象仍然比较严重。1991年以来,我省滞补罚收入每年都呈上升趋势。其中,1991年滞补罚收入5111万元,1992年5942万元,1993年9330万元,1996年10266万元,平均每年增长14.9％。从财税大检查每年查出的金额来看也呈逐年增加趋势。 (2)对行政事业单位收税难。目前对行政事业单位收费征收营业税阻力较大。同时行政事业单位中工资、薪金所得超过个人所得税起征点的大有人在,但如实中报纳税的却寥寥无几。 (3)个体工商户中偷逃税款的现象仍较普遍。
5, according to the law to be tax environment to be further improved (1) overdue tax and tax evasion is still more serious. Since 1991, the income of our province’s stagnation and punishment has been on an upward trend every year. Among them, the compensation income in 1991 was 51,110,000 yuan, 59,420,000 yuan in 1992, 93,300,000 yuan in 1993 and 102,660,000 yuan in 1996, an average annual increase of 14.9%. From the fiscal inspection found that the annual amount of money also showed a trend of increasing year by year. (2) It is hard to collect tax on administrative institutions. At present, there is more resistance to the collection of business tax on administrative fees. In the meantime, there are still a lot of people in the administrative units that earn more than the threshold of personal income tax on wages and salaries, but few actually report the tax. (3) Tax evasion in individual industrial and commercial households is still prevalent.