With the deepening of financial reform. Commercial banks have established their own organizational system and fund remittance system, and the basic revenue business of the national treasury is generally entrusted to commercial banks. When the income is turned over to the state treasury at the grass-roots level, it must go through the following procedures: ① taxpayer-② grass-roots tax office-③ grass-roots outlets of commercial banks-④ commercial banks-⑤ People's Bank. This is how taxes are put into storage. At present, there are many taxpayers, many tax collection agencies, many budget levels and complicated declaration procedures. It is easy to cause the state treasury funds not to be in place in full and on time.

1. The phenomenon of withholding and misappropriating taxes by tax collection authorities is becoming more and more serious.

Since the implementation of the "tax sharing system". Especially after the separation of national tax and local tax.

The government's assessment of the tax department and the tax department's own assessment are becoming more and more strict. Require balanced tax storage. Complete the tax task in an all-round way. Because the assessment is divided into six months and the whole year, it is difficult to complete the tax payment in a comprehensive and balanced way. Therefore. In the process of tax storage, the tax authorities do not plan the tax payment according to the actual situation of taxpayers, but often delimit the payment time, schedule and quantity according to the needs of their own assessment, so as to require taxpayers to pay taxes. In practice, some tax authorities require enterprises and institutions to deposit their taxes in "transitional households" and "centralized households" opened by commercial banks, and then fill in payment forms as needed. Taxpayers report to households from "transitional households … centralized households", deliberately increasing warehousing links, prolonging the time of tax payment in transit and delaying warehousing time; In order to get more benefits, some tax authorities ask some large taxpayers to pay taxes in advance without authorization. Enterprises dare not offend the tax authorities. We can only submit to humiliation and do it according to the requirements of the tax authorities, which brings great pressure to enterprises with tight funds. In this way, a large amount of treasury funds have been occupied and misappropriated, and the tax authorities have achieved the purpose of obtaining bank interest, and commercial banks have also obtained the source of funds, which is beneficial to both sides. At present, there are no practical measures to punish tax delay, so it is extremely difficult to supervise and inspect, and the phenomenon of tax delay is becoming more and more serious.

2. The means by which commercial banks delay paying taxes is hidden.

Every business institution of a commercial bank can serve as a treasury collection office, which can collect and declare taxes. The whole process from taxpayer to tax storage: ① taxpayer's declaration, ⑤ tax receipt issued by tax authorities, ⑤ collection at the collection office, ⑤ payment at the collection office, and ⑤ turned over to the state treasury.

The goal of commercial banks is to maximize profits. At present, in the case of tight credit funds and unbalanced supply and demand of social funds. Banks use convenient conditions such as bill fund settlement and transfer to detain and intercept treasury funds. Please refer to: stable deposit. At the mercy of the finance and taxation department, give up the responsibility of agency supervision, open an account, fuck it up, save it privately, and postpone taxes for it; In violation of the bank's interest rate policy, interest is calculated and paid to the tax deferred by the finance and taxation department; Lack of institutional responsibility. For the overdue payment period of tax receipts. Whether the budget subjects, grades and other requirements are complete has not been carefully examined. Strict control, resulting in a disguised delay in the payment of treasury funds due to wrong withdrawal, makes the ins and outs of tax transfer accounts unclear. Man-made delay in paying taxes.

3. The problem of taxpayers' delay in paying taxes has become increasingly prominent, and some units have a weak sense of paying taxes.

Non-payment of tax arrears. In the eyes of these units, the tax of "no default, no default" is different from bank loans.

The loan pays interest, and the tax is national. Forks don't need to bear interest, but if they can default, they will default, resulting in a lot of tax arrears and occupation. The collection and management measures are unfavorable.

The imperfection of the penalty system for late payment by tax authorities is also an important reason for taxpayers to delay paying taxes. Comply with the provisions of the tax collection and management measures. Any unit or individual who delays paying taxes into the warehouse will be fined according to a certain proportion of the paid amount. However, the actual situation is that due to various reasons, the implementation of the late payment fee system is not serious, and the restraint mechanism for taxpayers to pay taxes on time is ineffective, thus delaying the payment of enterprises.

4. The quality of the staff of grass-roots tax authorities and the accountants of tax paying units is not high.

Taxpayers' sense of responsibility is not strong, the payment book is not carefully filled in, the payment book is not standardized, the subject name is unclear, the budget level is unclear, and the staff of the grass-roots tax collection organs are not strict, resulting in the failure of the treasury department to enter the account, resulting in the withdrawal of the library. These behaviors also affect the progress of tax storage. Under normal circumstances, the grass-roots collection office will settle accounts with the grass-roots treasury. The transit time of funds should be 2-3 days. However, due to the refund, it cannot be revised in time. Sometimes the journey takes up to half a month.