近年来 ,受市场疲软的影响 ,山西省代县大部分企业整体效益欠佳 ,资金紧张 ,产品滞销 ,欠税居高不下 ,这些不利因素给税务部门组织收入工作带来重重困难。但同时个体、私营经济却保持较快的发展态势 ,个体私营税收呈现逐步上升的势头。代县国税局紧紧抓住这一有利时机 ,在严格 In recent years, due to the weak market, most of the enterprises in Daixian County in Shanxi Province have poor overall efficiency, shortage of funds, unsalable products and high arrears in taxation. These unfavorable factors have brought many difficulties to the tax department in organizing revenue work. At the same time, however, the individual and private sectors of the economy maintained a relatively fast development trend and the individual and private tax revenue showed a gradual upward trend. On behalf of the county IRS to seize this favorable opportunity, strictly