国家对乡镇企业实行减免税政策,这是扶持乡镇企业发展的一项重要措施。但是,目前减免税金还没有发挥应有的效能,其主要问题:一是使用不当。据调查,我县乡镇企业被减免的单位中约有20％的企业,没有按规定使用,特别是承包“一脚踢”企业,将减免税金作为利润分配,甚至分光吃光。有的主管单位在减免前很重视,东奔西跑,在企业得到减免后,却不闻不问,缺乏检查和监督。二是在实施减免税措施时,没有考虑到会计核算,造成财务监督困难。如销售税的减免,有的并入利润,还要上交所得税,所得税的减免,有的不作帐 The state’s tax reduction and exemption policy on TVEs is an important measure to support the development of TVEs. However, the current tax relief has not played its due effectiveness, the main problems: First, improper use. According to the survey, about 20% of the enterprises whose township enterprises in our county were exempted were not required to use them. In particular, they contracted “one-kick” enterprises to allocate tax relief to their profits and even split their light. Some supervisors attach great importance to the relief before they run around. After the enterprises get the relief, they are indifferent to the lack of inspection and supervision. Second, in the implementation of tax relief measures, did not take into account the accounting, resulting in financial supervision difficult. Such as sales tax relief, some incorporated into the profits, but also pay the income tax, income tax relief, and some do not make accounts