当前,资金紧张征税难、银行压占缴库难,不仅是一个税收问題,而且是一个事关财政收支平衡和大局稳定的政治问题,已成为各级党政领导和广大税务干部普遍忧虑而又亟待解决的重要课题。解决税款入库难固然要在强根固本上下功夫,但并非一朝一夕,立竿见影。笔者以为,缓解税款入库难的应急办法有以下“八法”。 1.化整为零入库法。就是改每月一次征收为多次征收,改大额征收为大额小额兼收,改划帐征收为划帐、扣款和现金同时征收。这是目前比较流行的征收方法之一。它具有两个明显优点:一是灵活性。突破了集中按期征收税款的旧模式,采取因地制宜,注重实效,二是可行性。既不影响企业生产经营资金的正常运转,又易被企业接受,既可以保证国家税收及时入库,又可避免税企双方的磨擦. 2.专存帐户入库法.就是对影响收入全局的重点企业督促开设税款专存帐户,对年税收在千万元以上的企业收回的销货款由其开户银行按规定比例划入 At present, it is not only a matter of taxation, but also a problem concerning the balance of revenue and expenditure and the stability of the overall situation. It has become a common concern of party and government leaders and tax officials at all levels However, they are urgent topics to be solved. Solve the problem of tax storage is certainly hard to work hard, but not overnight, immediate. The author believes that emergency measures to ease the tax storage difficulties have the following “eight law.” 1. For the whole storage method. Is to change the monthly collection of many levied, to change the large collection of large sum of small accounts, reimbursement for the collection of debit, debit and cash levied at the same time. This is one of the more popular methods of collection. It has two obvious advantages: First, flexibility. Break through the old mode of collecting tax on a regular basis, and take measures to local conditions, pay attention to actual results, the second is the feasibility. Neither affect the normal operation of production and operation of funds, but also easy to be accepted by the enterprise, both to ensure that the national tax timely storage, but also to avoid friction between tax and business. 2. Exclusive account storage method is to affect the overall income Key enterprises to urge the creation of tax account exclusively for the tax on the annual tax revenue in more than 10 million yuan of sales by the bank accounts of the bank classified as required proportion