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以企业承兑汇票抵顶税款有两种实现形式:一是,以欠税企业承兑汇票为抵押,到财政部门或银行贷款缴税;二是,欠税企业收到的承兑汇票由税务部门或银行暂时保存,待款到后,立即办理缴税手续,划转入库。在现阶段,多数企业经营困难、效益较差、三角债居高下、资金匮乏、欠税严重,采取以企业承兑汇票抵顶税款的措施,可以压缩欠税,提高税款按时入库率。 一、以欠税企业承兑汇票抵顶税款势在必行 目前,经济形势严峻,工商企业经营状况欠佳,欠税严重,为保证税款入库率,以承兑汇票抵顶税款很有必要。
To corporate acceptance bills arrived in two forms of realization of the top-line tax: First, to accept taxpayers acceptance bills as collateral, to the financial sector or bank loans tax; Second, the tax bill receivables received by the tax department or The bank temporarily saved, to pay the money immediately after the tax formalities, transferred to the library. At the present stage, most enterprises have difficulties in operation, poor returns, high debts and debts in the triangle, lack of funds and serious tax arrears. By adopting measures that the enterprises can accept to impose their taxes on bills of lading, they can reduce the tax arrears and increase the rate of warehousing on time. First, the tax underpayment of corporate acceptance bills is imperative At present, the economic situation is grim, poor business operating conditions, serious tax arrears, in order to ensure the rate of tax warehousing, with a top bill acceptance bill is very necessary.