近年来 ,由于种种原因使乡镇财政负债累累 ,一些乡镇为了完成财税任务 ,继采用“垫税”、“预征”、“空转”等手段后 ,又出现了新的花样———“买税”。即给辖区外的应税单位和个人以一定比例的返还为条件 ,将辖区外的应缴税款“买”到本地入库。据调查 ,这种现象极具普遍性 In recent years, due to various reasons, towns and townships have a lot of financial liabilities. Some towns and townships have adopted new methods such as “pad tax”, “pre-levy” and “idling” in order to complete their fiscal and taxation tasks. “. That is to the taxable units and individuals outside the area to a certain percentage of the return of conditions, the tax payable outside the area ”buy" to the local storage. According to the survey, this phenomenon is extremely universal