多年以来,税收任务一直是税源管理的指挥棒。各级税务机关常常根据税收任务完成情况决定多征或少征,于是人为调节收入进度,以均衡入库的方式组织收入。由于各地税源与任务不对等,造成各设区市甚至各县、区同一经济行为却执法不一致的情况时有发生,尤其是每年年末,当地政府突然增加税收任务,在几天时间内要组织入库几百万甚至上千万税款,税源紧张的基层单位只能玩引税、空转或寅吃卯粮,税源充裕的单位不办理任何审批手续,就能将税款存放在企业,不予征收。 Over the years, tax missions have been the stewardship of tax revenue management. The tax authorities at various levels often decide to levy more or less on the basis of the completion of the tax task, so that the people adjust the revenue progress and organize the revenue in a balanced way. Due to the unequal tax sources and tasks across the country, the same economic behavior in different districts and counties and even districts and counties has occurred inconsistently in law enforcement. In particular, at the end of each year, local governments suddenly increase their taxation tasks and organize in a few days Treasury millions or even tens of millions of taxes, tax-intensive grassroots units can only play tax deduction, idling or Yin Su grain, ample tax sources do not apply for any approval procedures, will be able to deposit the tax in the enterprise, will not be levied.