提前完成税收任务后，因不愿多超而“留一手”是以往存在于基层税务部门的常见现象，具体操作也只是向企业打个招呼暂不开票就行了。征管改革以后，加强了对申报率、入库率等的考核，并实行以票管税，以前的工作方法是行不通了，于是一些基层税务部门便玩起了所谓“合法”的对 Early completion of the tax task, because they do not want too much and “stay” is a common phenomenon existed in the grassroots tax departments in the past, the specific operation is only to say hello to businesses temporarily on the line. After the reform of the administration of tax collection, the assessment of the filing rate and storage rate was strengthened and a tax on the administration of affairs was introduced. The previous working methods did not work, and some grassroots tax authorities played the so-called “legal” right