当前,社会资金和银行信贷资金都比较紧张,给国库资金收纳与支拨带来了一定的困难。从国库资金收支情况看,面临的困难主要有:一是税务部门组织税收难。目前,市场销售不旺,直接影响到企业的经营效益。近年来关、停、解散、破产等企业不断增加,无论是当年欠税,还是历史欠税数额都比较大。况且,企业多头开户,偷逃税手段的隐蔽性加深,给税务部门组织税收带来了极大困难。 At present, the social funds and bank credit funds are relatively tight, which has brought some difficulties to the acceptance and appropriation of treasury funds. From the state treasury funds income and expenditure situation, the difficulties are mainly: First, the tax department organized tax hard. At present, the market is not busy, a direct impact on the operating efficiency of enterprises. In recent years, enterprises such as the authorities for the suspension, dissolution and bankruptcy have been on the increase. No matter whether the tax was owed in the same year or the amount of tax arrears in history, the amount of tax arrears in the history of the year is relatively large. Moreover, the concealment of enterprises in opening accounts and tax evasion has deepened the tax revenue, which has brought tremendous difficulties to the tax department.