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近年,我们在审计调查中发现,不少国税部门为完成税收任务,年底采取借款交税、收“过头税”等办法突击入库。最近抽查1998年底税款入库情况发现,某地级国税局最后一个月要完成全年“两税”(增值税和消费税)征收任务的33.85%。某市国税局最后4天要完成全年“两税”任务的18.6%。某县国税局1998年12月30日至31日两天入库“两税”4974万元,比此前年内364天入库的税款还多91万元。税款年底突击入库的做法主要有以下四点。一是企业直接借款缴税。如某烟厂自1995年底首次借款2000万元缴税,至1998年底累计借款缴税的发生额达1.7亿元。仅1998年就借款3911万元缴税。1999年6月底又借款3000万元缴税。
In recent years, we found in the audit investigation that many tax department departments took the task of completing taxation and borrowed the tax by the end of the year to collect the excess tax and other measures. The recent spot checks at the end of 1998 tax storage found that a prefectural-level IRS in the last month to complete the year “two taxes ” (VAT and consumption tax) to collect the task of 33.85%. In the last 4 days of a city IRS, 18.6% of the annual task of “two taxes” should be completed. The county tax bureau December 30, 1998 to 31 days two days storage “two taxes ” 49740000 yuan, compared with the previous year 364 days storage tax more than 910000 yuan. The end of the tax assault warehousing practices mainly in the following four points. First, corporate direct borrowing tax. If a tobacco factory borrowed 20 million yuan for the first time since the end of 1995 to pay taxes, the cumulative amount of borrowings paid by the end of 1998 amounted to 170 million yuan. In 1998 alone borrowed 39.11 million yuan tax. At the end of June 1999, he borrowed 30 million yuan to pay taxes.