税款的及时入库,是需要各级税务部门和银行之间紧密配合、强化管理才能完成的一项工作。税款入库一般要经历征收、缴款、划解和清算四个环节,后两个环节发生在银行,因此,银行要确保税款的及时入库,就必须消除影响税款及时划解、清算的因素。划解环节发生在基层专业银行内部。由于基层专业银行按行政区划层层分设,银行办事处、营业所下还有非银行机构的信用社,这就造成税款入库需要逐层上解。如此多的环节,客观上影响了税款的及时入库,也为专业银行占压税款、延期上解提供了便利条件。这里有四个原因:一是由存款波动和资金供求矛盾突出等原因引起的资金紧张;二是资金调度不及时;三是货款回笼先扣收贷款;四是为维护信贷资金 Timely storage of taxes is a task that needs close cooperation between tax departments at all levels and banks to strengthen management. Tax storage generally go through the collection, payment, settlement and liquidation of the four links, the latter two links occur in the bank, therefore, to ensure that the bank tax timely storage, you must eliminate the impact of tax timely resolution, Liquidation factors. Dismantling links took place in the grassroots specialized banks. As the grassroots specialized banks are divided into layers according to the administrative divisions, there are also credit unions under the bank offices and business offices under the non-bank institutions, which results in the need to deposit the tax receipts layer by layer. So many links have objectively affected the timely storage of tax money and provided convenient conditions for the specialized banks to pay taxes and delay the solution. There are four reasons for this: First, the funds are caused by the fluctuation of deposits and the contradiction between supply and demand of capital; secondly, the funds are not dispatched in time; thirdly, loans are deducted from loans and loans; fourth, for the purpose of safeguarding credit funds