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一、企业欠税的原因近年来,企业欠税始终是税收工作中存在的一个突出问题。据有关统计数字显示,1996年全国企业欠税总额357亿元,1997年上升到了500亿元,比上年增长了40%。据崇信县国税系统统计,1998年前十个月企业欠税22万元,比上年余额9万元净增13万元,增长44%。从欠税结构看,企业欠税数额日趋增大,且速度加快,1998年尤为突出,煤炭采掘业和水泥制造业欠税数额最大;从税种看,主要是增值税。欠税的主要原因是:1.在市场有效需求不足,买方市场还没有完全形成的情况下,企业效益日益下滑,尤以煤炭采掘和水泥建材行业为重。就崇信县而言,煤炭采掘企业是县上的龙头企业,但
First, the reasons for corporate tax arrears In recent years, corporate tax arrears is always a prominent issue in the tax work. According to relevant statistics, the total amount of corporate tax arrears in China in 1996 reached 35.7 billion yuan, up from 50 billion yuan in 1997, an increase of 40% over the previous year. According to statistics of Shixin County tax system, the enterprise owed tax of 220,000 yuan in the first ten months of 1998, a net increase of 130,000 yuan or 44% over the previous year’s balance of 90,000 yuan. From the perspective of the tax structure, the amount of corporate tax arrears has been increasing and accelerating, especially in 1998, with the largest amount of tax arrears in the coal mining industry and the cement manufacturing industry. In terms of taxes, it is mainly VAT. The main reasons for the tax arrears are: 1. In the absence of effective market demand, the buyer’s market has not yet been fully formed, the business benefits are declining, especially in the coal mining and cement and building materials industries. For Chongxin County, coal mining enterprises are the leading enterprises in the county, however