“三个月税收现象”,是近几年普遍存在的元月、六月、十二月入税特别多,其他月份入税特别少的一种非正常税收现象。某税收过亿的县,近几年都是元月份入税三千多万,六月份三千多万,十二月份三千多万,其他月份都只有几十上百万元。弄得该县县长在全县财税工作会上大声疾呼:“全年的税收,那是三个月收的?很不正常！”县长倒是实话实 The phenomenon of “three months of taxation” is an unusual phenomenon of taxation that is prevalent in January, June and December in recent years and which has a particularly small number of taxes in other months. In recent years, counties with a tax revenue of over 100 million have taxed more than 30 million in January, more than 30 million in June, and more than 30 million in December. In other months, only tens of millions of them have been taxed. Confused the county magistrate in the county fiscal and taxation work will be loudly cry: “The annual tax revenue that is three months? Very abnormal!”