新疆是全国最大的优质棉生产基地棉花不仅是地区国民经济发展的基础也是农民致富奔小康的依托。因此，与此密切相关的棉花加工企业的发展和税收缴纳情况就显得尤为重要。2003年，由于棉花价格一路上扬，棉花供应远远不能满足棉花加工企业的要求，出现了棉花大战和较严重的偷税 Xinjiang is the country’s largest base of high-quality cotton production. Cotton is not only the basis for the development of the national economy but also the basis for farmers to get well-off and get well-to-do. Therefore, the closely related with the development of cotton processing enterprises and tax payment is particularly important. In 2003, due to the cotton price rising all the way, the supply of cotton could not meet the requirements of cotton processing enterprises. Cotton war and more serious tax evasion