税款欠缴原因在哪里逯铭洋新税制运行以来，企业拖欠税款的问题严重制约着财政收入特别是中央财政收入的正常增长。据审计调查发现，欠缴税款较多的税种是增值税、消费税和所得税，又以欠缴中央收入为主，欠税较多的企业主要集中在一些税源大户。如某市６户企业到１９９４... Where is the tax default? Since the operation of Ming Yang’s new tax system, the problem of tax arrears by enterprises has seriously hampered the normal growth of fiscal revenue, especially that of the central government. According to the audit investigation, the taxpayers who owed more taxes are value added tax, consumption tax and income tax, and enterprises that owe more to the central government’s income and more arrears are mainly concentrated in some large tax sources. If a city six companies to 1994 ...