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由于税收形势严峻，税务基层单位每年为完成任务施尽千方百计，曾一度出现“寅吃卯粮”、“无税空转”等现象，还有的为了能顺利完成下一年度的任务，要“留一手”。这些现象与国家法制化进程中，对税务部门依法治税的根本要求相违背，甚至造成了负面影响。可税收任务年年...
Due to the severe tax situation, the grassroots units of tax administration have tried their best to accomplish their tasks every year. Once the phenomenon of “eating by grain” and “tax-free without tax” appeared once, some of them have to “stay alone” in order to successfully complete their tasks for the coming year. These phenomena contravene or even have a negative impact on the fundamental requirement of the tax department to administer the tax according to law in the process of national legal system. Taxable tasks every year ...