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在吉林省延边朝鲜族自治洲,有一户中外合资企业——吉兴纸制品有限公司。这是一家总投资只有26万美元的小企业,主要生产妇女卫生巾。自1986年4月投产以来,由于设备经常发生故障,生产时停时续,到1987年末,公司已亏损11万元。在这家公司正常生产无法维持,亏损额每日增加的情况下,税务部门派干部到这户企业进行实地调查。他们与公司总经理及技术人员一起分析现状,找出了发生亏损的主要原因是成套设备中的出棉机工艺设计不合理,致使机器故障多,原材料利用率低。由于当时银行不给贷款,外商不增加投资,这家公司面临例闭危险。税务部门在详细考察后认为,
Yanbian Korean Autonomous Prefecture in Jilin Province, a joint venture - Jixing Paper Products Co., Ltd. This is a small business with a total investment of only 260,000 US dollars, the main production of sanitary napkins. Since it was put into operation in April 1986. Since the equipment failed frequently, the production was stopped and stopped. By the end of 1987, the company had lost 110,000 yuan. In the normal production of this company can not be maintained, the daily loss of the amount of increase in the case, the tax department to send cadres to conduct field investigations in this household. They analyzed the status quo together with the general manager and technical staff of the company to find out the main reason for the loss occurred because the process design of the cotton outlet in the complete set of equipment was unreasonable, resulting in more machine failures and low utilization of raw materials. Because at that time the bank did not give a loan, foreign investors did not increase their investment, and the company was facing the danger of lawsuit. After a detailed examination of the tax department,