前不久,笔者深入基层调研,当问及某单位一笔数目可观的税款预留在企业账面上为什么不及时收缴时,该单位税务所长给我道出了其间的秘密:“今年收入形势不错,准备将这笔税款留下来,明年再入库,这样既可避免因收入基数过高导致上级机关加大明年税收计划,又可设下‘埋伏’,以求得来年工作的主动。” Not long ago, the author in-depth research at the grassroots level, when asked about a considerable number of units set aside a considerable amount of tax on the company’s business accounts why not close in time, the unit director of tax to me out of the secret: “This year’s income situation It is true that we are prepared to leave this tax and store it again next year so as to prevent the higher authorities from stepping up tax plans for next year due to the high base of income and to set an ambush in order to achieve the initiative in the coming year. ”