一、税款延解的主要表现形式税收是国家预算收入的最主要来源。按照《预算法》《国家金库条例》规定,税收收入必须及时、足额征收,并及时准确地缴入国库。然而,延解税款的问题仍然存在。随着经济的发展,延解的方式也发生了一些新的变化,呈现出新的特点。(一)税务部门擅设?.. First, the main form of tax relief Taxes are the most important source of national budget revenue. According to the “Budget Law” and the “National Vault Ordinance”, tax revenues must be collected in time and in full amount and promptly and accurately paid into the state treasury. However, the problem of tax deferral still exists. With the development of economy, some new changes have taken place in the way of delaying, showing new characteristics. (A) tax department tamper with?