论文部分内容阅读
湖南衡阳市辖7县(市)5区,设有12个县级支库,财政收入入库年均6亿余元,按中央、省、市、县四级预算收入分,各占7.4%、17.4%、32.7%和42.5%。最近,笔者就税利入库难的问题开展调查,走访了衡阳市所辖县(市、区)征收机关和工商企业共44个。据调查统计:全市1993年1～6月累计欠税欠利10580万元,其中欠税、利10万元以上企业250户。所欠税利按经济成份分:全民企业9280万元,集体企业1300万元;按预算级次分;中央级1786万元,省级810万元,市级5554万元,县级2430万元。税利欠缴额相当于全市两
Hengyang City, Hunan Province, under the jurisdiction of 7 counties (cities) 5 District, with 12 county-level branch offices, fiscal revenue storage average 600 million yuan, according to the central, provincial, city and county four budget revenue points, each accounting for 7.4% , 17.4%, 32.7% and 42.5% respectively. Recently, the author conducted a survey on the difficulty of taxation and warehousing and visited 44 levy institutions and industrial and commercial enterprises in counties (cities and districts) under the jurisdiction of Hengyang. According to the survey statistics, the city owed 105.8 million yuan in total tax arrears in January-June of 1993, of which 250 were enterprises that owed taxes and benefited more than 100,000 yuan. The tax-owed tax is divided into economic components: 92.8 million yuan for all state-owned enterprises and 13 million yuan for collective enterprises; 17.8 million yuan for central government level, 8.1 million yuan for central government level, 55.54 million yuan for municipal level and 24.3 million yuan for county level . Tax arrears amount equivalent to two in the city