清理欠税对完成今年的税收任务有着特别重要的现实意义。为做好这项工作,各地都成立了清欠领导小组,制定了清欠计划,加大了清欠力度,取得了明显的成效。但在一些地方,清欠工作也出现了一些问题,较为突出的一点就是清理欠税不同程度存在着“抓小放大”的现象。 所谓“抓小放大”,就是税务机关对于欠税数额较小的纳税户,严格落实各项清欠措施,清欠工作抓的比较紧、比较实,而对于欠税数额较欠的纳税户,尤其是一些重点行业或重点税源企业,各项清欠措施迟迟难以落实到位,清欠工作开展缓慢,远示达到预期目的。 在清理欠税上所以出现“抓小放大”的现象,原因是多方面的,但关键因素不外乎两个:一是地方政府出于就业、社会稳定等方面的考虑,对重点行业或重点税 To clean up the tax arrears has a particularly important practical significance for completing this year’s taxation tasks. In order to do this well, the leading group for clearing debts has been set up around the country, the settlement plan has been formulated, the amount of debts owed has been increased, and remarkable results have been achieved. However, in some places, some problems have emerged in the work of paying off debts. The more prominent one is that there is a phenomenon of “grasping the small enlargement” to some extent in clearing the arrears of the tax. The so-called “grasping the small enlargement” means that the tax authorities pay taxpayers with a relatively small amount of tax arrears, strictly implement all settlement measures, and pay close attention to the work of clearing the debts. As for the taxpayers who owe a large amount of debts owed, In particular, some key industries or key tax source enterprises have made it hard to put into practice the settlement of debts. The slow settlement of debts owed much to achieve the expected purpose. There are many reasons for the “grasping of small enlargement” in the process of clearing the arrears of taxes. There are many reasons for this. However, the key factors are no more than two. First, due to considerations of employment and social stability, local governments focus on key industries or key issues tax