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目前，一些财政部门与税务部门在税款入库过程中，联手搞“假入库”，主要做法是：税务、财政等部门在税收征管过程中由于上级下达的税收任务重，在月末、季末、年终无法完成税收任务，于是，税务部门与财政部门及纳税户相互串通，财政通过各种名目以拨款或借款的形式从财政预
At present, some financial departments and tax departments jointly engage in “fake warehousing” in the course of tax storage. The main measures are as follows: Taxation, finance and other departments are subject to taxation tasks issued by the higher authorities in the process of tax collection and management. At the end of the month and the end of the quarter End of the year can not complete the tax task, so the tax department and the financial sector and taxpayers collusion, the financial through various programs in the form of funding or borrowing from the financial pre-