近年来，不少地方政府要求乡镇财税征收机关实现财政收入“均衡入库”，并实行县对乡镇入库进度与财政资金调度挂钩的办法。笔者认为，这种做法很有不妥之处。先从税收的固定性看，国家在征税之前，早已规定了征收比例、征收对象及计税依据，征纳双方都必须依法遵守。因此，征 In recent years, many local governments have demanded that township fiscal and taxation authorities should achieve “balanced warehousing” of fiscal revenue and implement the method of linking the progress of the county’s warehousing and the scheduling of financial funds. In my opinion, this approach is very wrong. First of all, from the perspective of the fixed tax revenue, the state already stipulates the levying ratio, the object of levying and the tax base before taxing, and both parties must abide by the law. Therefore, levy