三角债是我国企业的“顽疾”之一,形成的原因也极其复杂,本文仅试图从税收调节的角度来讨论这个问题,希望能为问题的解决提供一点新的思路。 (一) 所谓“三角债”,即企业间相互拖欠货款,构成复杂错综的债务链,以至于成品资金无法转变为货币资金,严重阻碍流动资金周转 The formation of the triangular debt is one of the “chronic illnesses” in our country. The reason for the formation is extremely complicated. This article only tries to discuss this issue from the perspective of tax regulation and hopes to provide some new ideas for solving the problem. (A) The so-called “triangular debt”, that is, the enterprises default in each other’s payment, constitute a complicated chain of debt, so that the finished product can not be converted into monetary funds, a serious impediment to working capital turnover