近年来,我们在对乡镇财政决算的真实性,合规、合法性和效益性进行审计时,从所延伸的部分乡镇企业的税收政策执行情况看,少数企业为达到拖税、欠税的目的,置国家的税收政策于不顾,竟然采取了“实物抵税” 的对策。这一现象应引起有关部门的高度重视。 所谓“实物抵税”,就是企业以自己生产的产成品或固定资产直接纳税,以抵减所欠的税款。审计部门认为,“实物抵税” 不等同于企业通过法律手段将其财产或商品变价拍卖以冲抵税款的行为。“实物抵税”既扰 In recent years, when we conducted audits on the authenticity, compliance, legitimacy and effectiveness of the township fiscal accounts, we can see from the implementation of the tax policies of some of the township enterprises that are extended that a small number of enterprises, for the purpose of tax deduction and tax arrears, Regardless of the country’s tax policy, it actually adopted a “real tax credit” solution. This phenomenon should arouse the attention of relevant departments. The so-called “real tax credit” means that enterprises directly pay taxes on the finished products or fixed assets they produce to offset the tax they owe. The audit department believes that the “real tax credit” is not the same as an enterprise through legal means of its property or commodity price auction to offset the tax behavior. “Real tax credit” is both disturbing