近年来,由于税源缺乏,导致财政预算收入任务难以完成,为填短收缺口,“买卖”税款现象在一些县乡屡有发生。主要做法是以助征费、手续费、协税费等名目的高额回报为条件,与税源充足、收入超收的县乡订立拆借税款合同。为达到完成财税收入任务的假象,合伙弄虚作假,私自将国家税款进行“买卖”。“买卖”税款现象的频频发生,并在一些地方有愈演愈烈的 In recent years, due to the lack of tax sources, the task of earning budget revenue has been difficult to complete. In order to shorten the gap, the phenomenon of “sale and purchase” taxes has repeatedly occurred in some counties and townships. The main approach is to levy levy and tax contracts with the county and township with sufficient tax revenue and over income for income tax levied on the condition that the levies such as levy fee, handling fee and joint tax fee are highly rewarded. In order to achieve the illusion of completing the task of fiscal revenue, the partnership resorted to fraud and privately carried out the “sale and purchase” of the state tax. “Sale ” tax phenomenon occurs frequently, and in some places have intensified