税收空转完成地方财政预算收入的成因及对策

社会主义市场经济本质是法治经济，税收作为国家根据法律调节经济的一个重要杠杆，具有强制性、无偿性、固定性三大特性和组织财政收入、调节经济和监督等三大职能。针对目前税收征管中存在的预征税款、无偿出借财政资金给应税单位缴税等通过税收空转完成地方财政预算收入的非理性行为，本文从政绩考核标准、税收计划管理制度等方面对其成因进行了剖析，并从完善政府考核体系、深化财政体制改革等方面提出了具体的解决对策。

Research on the Causes and Countermeasures of Local Fiscal Budgetary Receipts Fulfilled by Fabricated Taxes

The essence of socialist market economy is legal economy. As an important lever ruled by law, the taxes have specific properties of mandatory and fixed, and possess functions of forming fiscal income and regulating economy. Aiming at the irrational behavior of fulfilling local fiscal budgetary receipts with fabricated taxes, from the causes of the merit system and the plan targets, this paper puts forward the practical countermeasures such as consummating merit system and deepening fiscal system reform.