论文总字数：19363字

摘 要

税收是国家财政收入的重要部分，是保证政府部门正常运转的基础。在世界各国税收征管中，最常见最棘手的问题，就是普遍存在欠税问题，税务机关应该加强欠税管理。近年来，随着经济“新常态”，由高速发展到中高速发展，也促进国家税制改革。完善税收制度，在税收征管中取得了一定的效果。但根据目前税务部门公示税务情况来看，数据表明，欠税额仍然在每年在增加。2017年苏州市第三季度累计欠税80453.7万，同比增加6073.5万，增幅达到7.5%。欠税不仅影响了国家财政收入，而且破坏了税法的严肃性，税收的公平性，损害了守法者的利益以及对税制的信心，降低国家对经济宏观调控作用。因此，对欠税征收管理能力提出了新的要求，不重视极易造成国家财政收入流失和税收不公。

对企业经营、纳税人主观意识、税务征管部门、政府行为四个方面分析。客观事实上企业在生产经营过程中，由于经营不善，造成资金困难，无法足额缴纳税款，形成了欠税。有些国有小企业运行效率低，近年来，国企改组改造，但是产权问题棘手，纳税人缓交税款、欠税税款、到欠税核销，最后不了了之；小型企业会计制度滞后，竞争力不强，限制力企业正常纳税；主观意识上由于纳税人，纳税意识薄弱，对依法纳税认识不足，忽视了税收的重要性；企业纳税人法律制度的概念不强，税收法制观念薄弱，不仅影响到整个税收征管，还会导致长期的税收拖，由此造成主观上的欠税。税务部门的税收计划是由我国财政经济制所决定的，也是同级政府对税务部门考核的标准之一，税务部门只需要完成了税务任务，就算完成了今年的税务目标考核，没有做到应该征收的税款全部收齐，形成了实际的欠缴税款。税务部门宣传力度不够，税收政策落实困难，个别基层执法人员专业性不强，对新政策制度缺乏学习，执行力不足。对本辖区企业经营缺乏正确的认识。政府部门，思想观念落后，存在地方保护主义，迟交，缓交企业应缴部分国税款。

通过对欠税成因的，发现影响欠税的主要的原因，在于企业经营占很大比例，税务部门只注重权利，而忽视了义务，忽视了纳税人对税收政策的知情权，纳税宣传不到位、政策宣传不足，造成纳税人纳税意识淡薄，也没有尽到税收政策促进经济发展的作用。为了有效地改善欠税情况，需要我们从法律法规制度、征收管理、思想观念、税收促进企业经营等方面着手，提高税收征管能力，依法清理欠税，防止税收流失，保障财政收入。

关键词：欠税成因；征收管理；欠税治理

Outstanding Taxes Cause Analysis And Countermeasures

Abstract

Taxation is an important part of national revenue, and it is the foundation to ensure the normal operation of government departments. The most common and intractable problem in the tax collection and management of the world is the problem of tax arrears, which should be strengthened by tax authorities. In recent years, with the "new normal" of the economy, it has been developed from high speed to medium-high speed, and also promoted the reform of national tax system. Perfect the tax system, has obtained certain effect in the tax collection and management. However, according to the current tax situation, the data show that the amount of outstanding tax is still increasing every year. In the third quarter of 2017, the total outstanding tax in Suzhou was 804,537 million, an increase of 60735 million, a growth rate of 7.5%. Has not only affected the national finance income taxes, and destroyed the seriousness of the tax law, tax fairness, harm the interests of the righteous, and confidence in the tax system, reduce the state economic macro-control role. Therefore, the new requirements for the management ability of tax arrears are put forward, which can easily cause the loss of fiscal revenue and unfair tax revenue.

It analyzes the four aspects of enterprise operation, taxpayer"s subjective consciousness, tax administration department and government behavior. In fact, in the course of production and operation, enterprises are unable to pay their taxes in full due to poor management, resulting in tax arrears. Some state-owned enterprises are inefficient in operation. In recent years, state-owned enterprises have been restructured and reformed. However, the property rights issue is thorny. Taxpayers have to pay back tax, tax and tax, and the tax is canceled. The accounting system of small enterprises is backward, and the competitiveness is not strong. In the subjective consciousness, due to the tax payers, the tax awareness is weak, the tax awareness is insufficient, and the importance of taxation is ignored. The concept of corporate taxpayers" legal system is not strong, and the concept of tax legal system is weak, which not only affects the whole tax collection and administration, but also leads to long-term tax collection, resulting in subjective tax arrears. Tax authorities of the tax plan is determined by the finance and economy system in China, is one of the government to the tax authorities at the same level appraisal standard, the tax authorities need only complete the taxation task, even if achieved all its goals this year"s tax assessment, do not collect taxes should be levied all, formed the actual outstanding taxes. The tax department has insufficient publicity, difficulties in implementing tax policies, and the lack of professionalism of individual grassroots law enforcement personnel, lack of learning in the new policy system and lack of implementation. Lack of correct understanding of business operation in the jurisdiction. Government departments, ideological and ideological backwardness, the existence of local protectionism, late delivery, deferral enterprises should pay part of the tax.

Causes of outstanding taxes, found that the main reason affecting the outstanding taxes, is to account for a significant proportion of enterprise management, the tax authorities focus on rights, while ignoring the obligation, to ignore the taxpayer"s right to know in tax policy, tax propaganda does not reach the designated position, policy, propaganda is insufficient, taxpayer tax consciousness, also didn"t do the role of tax policy to promote economic development. In order to effectively improve tax situation, we need to from the system of laws and regulations, idea, tax levy management, promote enterprise management and other aspects, to improve tax collection and administration ability, in accordance with the law of arrears, prevent loss of tax revenue, fiscal revenue.

Keywords: Causes of tax arrears; Collection management; Tax governance

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 2

1.3 研究内容及方法 2

1.4 论文框架 3

第二章 欠税成因的分析与治理对策文献综述及相关理论 4

2.1税收 4

2.2欠税 4

2.3税收征管 5

第三章 欠税对社会经济发展的影响与治理的必要性 6

3.1 欠税对社会经济的影响 6

3.2 加强欠税治理的必要性 7

第四章 欠税的成因分析 8

4.1 企业生产经营造成欠税 8

4.2.纳税人主观意识方面 9

4.3政府存在地方保护主义 9

4.4税收征管部门执法不足 9

第五章 治理欠税的对策 10

5.1 提高企业效益和竞争力 10

5.2 改变落后观念，提高认识 11

5.3加大宣传力度，树立依法治税观念 11

11结 论 12

致 谢 13

参考文献（References） 14

第一章 绪 论

1.1 研究背景

近年来，欠税问题在税收征管中越来越突出，加强欠税清收、防止新欠是对税收征管提出的新的要求。新的《税收征收管理法》要求执行“加强征管、堵塞漏洞、惩治腐败、清缴欠税”的精神，欠税清理，防止税收流失成为税务部门日常工作的重点。新的税收征管取得很大的成果，但是每年欠税企业都在不断增加，欠税额也在增加。据苏州市税务局公示的数据看，2017年苏州市一部分企业第四季度相比第三季度欠税额仍在增加，欠税企业仍在增加。在利益的驱使下，一些纳税人通过偷税、避税、骗取出口退税等手段，千方百计，打国家财政收入的主意，税收流失情况已经相当严重。而欠税作为特殊的一种税收流失，从开始的缓交税款到欠税、核销，每年都有大量的税款流失。国家不定期集中核销欠税呆账是不争的事实，严重影响国家财政收入的实现，侵害了公平竞争的市场经济机制。个别干部过度行使欠税特许权谋取不正当利益，大量欠税的存在还成为进行税收测算、合理设计税制的障碍。因此，合理解决欠税问题的方法很重要。目前，在税制改革的情况下，税种的变动，加强征管，防止新欠，欠缴清理，奖惩有制越来越重要。然而在改革开放以来，市场经济的快速发展，互联网经济的影响，纳税人纳税意识淡薄，拖欠国家税收，而且屡禁不止，清欠矛盾加深，使国家财政资源流失严重。因此，对欠税成因进行粗浅的分析，并提出对应的治理措施。希望有力改善我国的纳税环境，改变我国的欠税问题。

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