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问题与难点 1、财政治理整顿中存在的四个问题财政问题不只是在财政收支本身存在着,而且包含经济生活的许多方面,是经济问题在财政上的综合反映,它也不只是治理整顿改革中的问题,而且是多年积累的结果。当前经济生活反映在财政上主要存在以下四个问题:一是工业生产回落过猛,市场销售疲软,经济效益下降。受“五紧”(能源、资金、原材料、外汇、运输)、“一难”(市场疲软)和价格波动影响,财政收入一方面收而少源或欲收无源,另一方面收入占压严重,给税款的组织入库工作增大难度。由于资金紧张,企业之间的“三角债”拖欠和占压的税款数额仍然较大。二是财政补贴的包袱沉重,超过
Problems and Difficulties 1. Four Problems in the Reorganization of Fiscal Governance The fiscal issue is not only a reflection of the financial problems in many aspects of the economic life but also in the fiscal revenue and expenditure itself. The problems in reform are the result of years of accumulation. The current economic life is mainly reflected in the following four problems in finance: the first is that industrial production has dropped too fast, the market is sluggish, and economic efficiency is declining. Under the influence of “five tight” sources (energy, capital, raw materials, foreign exchange and transportation), “hardships” (weak markets) and price fluctuations, revenue sources are less or less passive and passive, while revenue Seriously, it is more difficult for tax organizations to put in storage. Owing to the shortage of funds, the amount of tax arrears and overdue taxes on the “triangular bonds” between enterprises is still relatively large. Second, the heavy burden of financial subsidies, more than