从对基层税务部门的审计情况看,由于上级税务部门下拨的经费有限,再加上税务部门支出水平较高,导致基层税务部门经费不足,因而基层税务部门不可避免地会产生靠山吃山,靠税“吃”税的问题。同时,由于近年来每年一次的税收征管审计,加大了监管的力度,税务部门“吃”税的方式也更加隐蔽,增加了查账的难度。目前,基层税务部门“吃”税的方式主要有以下几种: Judging from the auditing of the grassroots tax departments, due to the limited funds allocated by the higher tax departments and the high level of expenditures by the tax departments, the grassroots tax departments inefficiently fund them. By tax “eat ” tax problem. In the meantime, due to the annual tax collection and audit audit conducted in recent years, the intensity of supervision has been increased. The tax department has also been more subtle in its approach of “eating and drinking” taxes, increasing the difficulty of checking accounts. At present, the grass-roots tax departments “eat ” tax methods are mainly the following: