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《中国财经报》近日报道,据山西省绛县地税局调查,该县企业改制后,在税收征管方面需解决五大问题: 问题之一,改制后原企业遗留的欠税严重且难以收回。截至目前,该县共完成改制企业74户,而其前身的24家企业原挂账欠税106万元,改制后除65万元继续挂账外,其余均化为乌有。其中原因:一是企业资不抵债严重,欠税难以清缴;二是税务机关作为法定债权人的权力被削弱,往往是当企业申请破产时人民法院才向税务机关送达文书,而破产清算时则未通知税务机关参加;三是部门利益和地方保护主义严重。 问题之二,改制后的企业磨合期过长。企业以“制度未规范,生产
According to a survey conducted by the Local Taxation Bureau of Shanxi Province in Shanxi Province, the “China Business News” reported that after the restructuring of the county’s enterprises, five major problems must be solved in tax collection and administration: one of the problems is that the arrears owed by the original enterprises after the restructuring are serious and difficult to recover. Up to now, the county completed a total of 74 restructuring enterprises, while its predecessor 24 companies owed tax owed 1.06 million yuan, after the restructuring in addition to 650,000 yuan to suspend accounts, the rest are vanished. The reasons are as follows: First, the enterprises are insolvent and it is difficult to pay the tax arrears; second, the power of the tax authorities as a legal creditor is weakened, often when the people’s court files the documents to the tax authorities when the enterprise files for bankruptcy, Did not inform the tax authorities to participate; Third, departmental interests and local protectionism is serious. The second problem, after the restructuring of the business run-in period is too long. Enterprises "system is not standardized, production