通过近几年对乡镇政府和村级组织的审计发现,乡、村两级组织债务数额很大,包袱沉重,其中的很大部分是不正常原因所致。 形成债务黑洞的原因: 一、收入不实,入不敷出,形成了债务黑洞。从审计中发现,大部分乡、村收入不实,有的收入虚增达50％,主要是为完成上级收入计划指标,采取高额“回扣”手段拉税。据统计,每乡每年平均拉税40多万元, Through the audits of township governments and village-level organizations in recent years, it has been found that the debt levels of the township and village organizations are very large with heavy burdens, most of which are caused by irregularities. The reasons for the formation of a debt black hole: First, the income is not real, make ends meet, forming a debt black hole. From the audit, most of the townships and villages found that their incomes were not real and some revenue soared by 50%, mainly due to the fact that tax rebates were used for accomplishing higher-level income targets and adopting high “rebates”. According to statistics, each township average annual tax more than 400000 yuan,