在税收征管工作中,笔者发现有不少企业用现金缴税,其中尤以商业企业、供销企业居多。企业用现金缴税存在如下弊端:一是扩大了现金流通量,增大了中央银行宏观调控难度;二是导致税款入库环节多,延缓了税收上划时间;三是不利于巨额税款的安全;四是给少数税务干部贪污、挪用税款以可乘之机;五是企业通过提取现金造 In tax collection work, I found that many companies pay taxes in cash, especially commercial enterprises, supply and marketing companies. The following disadvantages are found in the tax payment of enterprises by cash: First, expanding the cash flow and increasing the difficulty of macro-control by the central bank; secondly, introducing more taxes into the warehouses, delaying taxation; thirdly, detrimental to the huge amount of tax Fourth, to a small number of tax cadres embezzlement, misappropriation of taxes to take advantage of the opportunity; Fifth, enterprises through the extraction of cash made