当某地经济发展与税收收入任务增长不同步时,当地税务部门在地方党政领导和上级税务部门的硬性收入任务规定的影响下,做出征收“过头税”的行为。这不但违反税法,加重纳税人负担,还形成税款征收的恶性循环,是税务审计必须严厉查处的问题。 When the economic development in a certain place is not synchronized with the growth of tax revenues, the local tax department made the act of “over taxing” under the influence of the rigid income mandate of the local party and government leaders and higher tax departments. This not only violates the tax law, aggravating the burden on taxpayers, but also forms a vicious cycle of tax collection, which is a problem that must be severely punished in tax audits.