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目前国有企业改制工作正在各地全面深入地展开,许多国有企业通过改制重现生机。但在改制过程中,税收流失、侵蚀税基、征管困难等问题的存在,直接制约着各级税收任务的完成。最近,笔者对江西省赣州市改制企业地方税纳税情况进行了一次全面调查,结果显示:全市2130户国有企业共欠缴地方税3800万元,侵蚀税基2430万元。这种现象继续下去,将严重影响全市地方税源及收入形势,减少地方可用财力,应当引起高度重视。当前赣州市改制企业地方税收征管中的主要问题有:——优惠政策的竞相出台,严重影响税收的正常征管秩序。一些地方政府为了使老企业尽快甩掉“包
At present, the restructuring of state-owned enterprises is being conducted in all aspects in depth and in depth. Many state-owned enterprises have revived their vitality through restructuring. However, in the process of restructuring, the problems of tax loss, erosion of tax base and difficulties in collection and management directly constrain the completion of tax tasks at all levels. Recently, the author conducted a thorough investigation on the local tax and tax payment of the restructuring enterprises in Ganzhou City, Jiangxi Province. The results showed that: 2130 state-owned enterprises in the city owed a total of 38 million yuan of local taxes and eroded the tax base of 24.3 million yuan. This phenomenon will continue, will seriously affect the city’s local tax sources and income situation, reducing the local availability of financial resources, deserves our attention. At present, the main problems in the local tax collection and management of the restructuring enterprises in Ganzhou are: - The preferential policies are competingly introduced, seriously affecting the normal tax collection and management order. Some local governments in order to get rid of old businesses ”package