目前,新税制已由启动转入平稳实施状态。在贯彻实施新税制过程中,各地税务部门及时研究解决组织收入工作中出现的新情况、新问题、确保了税收收入的稳定增长。但不容否认,在收入增长的同时,企业欠税也大幅度地上升,据《中国税务报》1994年5月25日报道:截止今年4月末,全国工商税收欠税金额高达121亿元,较年初实施新税制前净增56亿元,增长86.15%。欠税已成为影响收入进度的重要因素。本文试从欠税成因、表现形式入手,探讨控制欠税的策略。 At present, the new tax system has been transferred from the start to a steady state of implementation. In the process of implementing the new tax system, all local taxation departments promptly studied and solved the new situations and problems emerging in the work of the organization’s revenue and ensured the steady growth of tax revenue. However, it is undeniable that as the income grows, the corporate arrears have also risen sharply. As reported by the China Revenue Service on May 25, 1994, as of the end of April this year, the amount of tax arrears in the country’s industrial and commercial taxation reached as much as 12.1 billion yuan, Before the implementation of the new tax system at the beginning of the year, a net increase of 5.6 billion yuan was realized, an increase of 86.15%. Arrears have become an important factor affecting the progress of income. This article tries to start with the causes and manifestations of default, and discusses the strategy of controlling tax debts.