自实施分税制以来，各地乡镇在没有足够税源的情况下，为完成财税收入任务，填补财政预算支出的缺口，被迫采取垫税、空转、预征、买税等手段，“拆东墙补西墙，墙补墙，借新账还旧账，账还账”，年复一年，日积月累，已形成了乡镇财政负债中的一大“黑洞”。一、负债“黑洞” Since the implementation of the tax-sharing system, towns and towns across the country have been forced to adopt the methods of pad tax, idling, pre-leasing, and tax-buying to complete the task of fiscal revenue and revenue to fill the gap in their budget expenditures without adequate tax sources. Walls and walls make up the wall, borrowing new accounts, old accounts, and paying off debts “. Year after year, they have formed a major” black hole “in the township financial liabilities. First, the debt ”black hole"