一种可以称之为税收“掺水”的现象正在腐蚀着我们的税收管理。“掺水”即泡沫，即虚构。税收“掺水”也指这样的情形。税收掺水可以简单地划分为收入掺水、征管掺水和税收报告掺水。收入掺水即将未产生的、非归属的、不能正常纳入财政的、坐收坐支的所谓税收列入税收盘子，即 A phenomenon that can be described as taxing “watering” is corrupting our tax administration. “Water” is a bubble, that is, fictional. Tax “water” also refers to such a situation. Water tax revenue can be simply divided into revenue mixed with water, tax collection and management of water and tax revenue report. The revenue is not about to produce water, non-attribution, can not be normally included in the financial, take the seat so-called tax revenue included in the tax plate, that is