近年来,发现一些部门和单位在财税征管中出现一些不良问题,有的问题甚至十分严重。一、出现问题的主要表现形式。一是买税。甲部门或单位（下同）公开向乙单位以一定的好处费、手续费、劳务费等形式买进税收,但支付的好处费等却十分隐蔽,有的则是在“小金库”核销。二是引税。 In recent years, some departments and units have found some undesirable problems in the collection and management of fiscal revenue and tax. Some problems are even serious. First, there are major manifestations of the problem. One is to buy tax. A department or unit (hereinafter the same) openly to the B unit to a certain amount of benefits, fees, labor costs and other forms of purchase tax, but the payment of benefits, etc. are very subtle, while others are in the “small treasury” verification. Second, lead the tax.