“拉税”是近年来出现的现象。从根本讲 ,是地方政府在财政入不敷出的情况下采取的一种组织收入的手段。“拉税”对社会造成了很大的危害 :一、侵蚀着各级政府的财政收入。“拉税”是以返还为诱饵来实现的。从表面上看 ,应由甲政府征收的１００元税收缴纳到乙政府 ,但实际是乙 “Tax deduction” is a phenomenon that has emerged in recent years. From a fundamental point of view, it is a means by which local governments take revenue in the event of a financial failure to make ends meet. “Tax deduction” has caused great harm to society: First, it has eroded the fiscal revenue of all levels of government. “Tax deduction” is the return to bait to achieve. On the surface, a tax of 100 yuan levied by Party A should be paid to Party B, but B