论文部分内容阅读
今年以来,许多企业由于生产尚未走出低谷,市场疲软未根本扭转,资金依然紧张,出现了能源交通重点建设基金和预算调节基金(简称“两金”)入库困难,滞欠有增无减的局面。因此,解决好这个问题,是搞好税收征管工作的一项重要内容,也是税收部门为国家聚财的光荣职责。一、“两金”滞欠的特点最近,我们对武汉市江汉地区837户市属企业1989年以来“两金”滞欠的情况,进行了一些调查。分析其特点:一是老欠多,1989至1991年共滞欠2838万元,其中1989年底累计老欠占其滞欠总额55％;二
Since the beginning of this year, due to the fact that the production has not bottomed out yet, the weak market has not fundamentally reversed and the capital is still tense. There have been difficulties in warehousing and construction of energy transportation key construction funds and budget adjustment funds (“two golds”) situation. Therefore, solving this issue is an important part of improving tax collection and administration, and it is also a glorious duty of the tax department to accumulate wealth for the country. I. Characteristics of the “two gold” owed Recently, we conducted some investigations into the “two gold” defaults of 837 municipal enterprises in Jianghan district of Wuhan City. Analysis of its characteristics: First, the old owe more, from 1989 to 1991 a total of 28.38 million yuan, of which the total accumulated by the end of 1989 accounts for 55% of its total lag;