笔者在实际工作中发现,预算收入串科目入库出现几种新形式: 一是化整为零。有的税务机关将一笔大额税款肢解为几笔小额缴款书(不注明缴款单位和账号)入库,“名正言顺”地提取代征代扣手续费,逃避国库部门的监管。二是串科目入库税种趋向“固 The author found in the actual work, budget receipts into several categories of subjects appeared in several new forms: First, the whole is zero. Some tax authorities will be a large sum of tax dismemberment for a few small payment form (do not specify the payment unit and account number) storage, ”to be fair and honest “ to extract the collection agency fees, to evade the treasury department Regulatory. Second, the subjects of the tax heading tend to be ”solid