2001年,在某地出现这样一起典型事例: 时间已经到了10月份,某地的市级收入缺口3000万元,就是到年底全力以赴应收尽收,全年市级收入仍有2000万元缺口已成定局。 此时,国税部门和地方政府双双陷入了困惑状态: 国税部门不能也不敢寅吃卯粮弥补这个缺口,因为,一是新税收征管法第八十三条规定的清清楚楚,不能提前征收税款;二是上级国税部门也不允许 In 2001, there was such a typical example in one place: the time has come in October, a certain city-level income gap of 30 million yuan, that is, by the end of the year, all the efforts have been collected, and the annual municipal income is still 20 million yuan The gap is a foregone conclusion At this point, the state tax department and local governments both fell into a state of confusion: the tax department can not and can not afford to make up for this gap, because one is that the new Tax Administration Law Article 83 clearly states that tax can not be collected in advance; Second, the higher tax authorities also do not allow