In recent years, local finance and taxation departments have tried every possible means to complete their fiscal revenue tasks, and the results have been very obvious. However, there are also a small number of collection units that are unable to complete their fiscal revenue tasks due to many factors such as lagging local economic development and insufficient tax sources. As a result, they started to play a fake trick - not acting in accordance with fiscal and tax laws and regulations, and using manual operations to make fiscal revenue indicators reach a certain standard, resulting in false growth in fiscal revenue. The author believes that this kind of "counterfeiting" behavior not only violates national fiscal and taxation laws and regulations, but also violates objective economic laws. If it is not resolved as soon as possible, it will seriously weaken the ability of governments at all levels to use fiscal means to control the macroeconomy, and give Economic construction and the development of various undertakings will bring endless troubles. 1. The main manifestations of false fiscal revenue 1. Yin eats and eats grain. It refers to the method of using pre-collection, pre-borrowing and other means to move the tax payable by the taxpayer in the later period (that is, the tax that has not been realized) into the current period in advance when the tax payable in the current period is not enough to complete the revenue task. Whether it is the national taxation department or the local taxation department, when tax sources are tight, this method is generally used to complete tax collection tasks. 2. Should not retreat. It refers to the method of non-refund or deferred refund for those enterprises that enjoy the national tax preferential policies, so as to ensure the relative growth of tax revenue in the current period. 3. List income and expenses. It refers to a kind of "idling" behavior of making false income and expenditure. Because idle transfer must be based on the premise that the tax collection power and expenditure power are at the same financial management level. Therefore, taxes belonging to the central government at the budget level cannot be idle, only local taxes (or other revenue belonging to local governments) can be idle. For the finance and taxation departments in poor areas, idling is the simplest and most "effective" way to achieve fiscal revenue. Its biggest feature is that there are no legal taxpayers, and fiscal revenue and fiscal expenditure increase in equal amounts. 4. Warehousing in other places. It refers to using certain economic means to artificially store taxes that do not belong to the region into the local treasury in order to achieve the purpose of increasing local tax revenue. This is a "trick" used by tax authorities in poor areas to complete tax collection tasks. The usual approach is that government leaders come forward to coordinate, the financial department provides money (for incentives, commissions, rebates, etc.), and the tax department goes to areas with sufficient tax sources to "buy". 2. The main reason for the formation of false fiscal revenue - poor planning. The lack of scientific basis in the preparation of fiscal revenue plans is the direct reason for the formation of false fiscal revenue. For a long time, the “base ratio method” has been used in the preparation of fiscal revenue plans, that is, the actual completion of the fiscal revenue plan in the previous year is used as the base, and the revenue plans of the national tax, local tax and financial departments for the current year are determined one by one according to the growth ratio issued by superiors. The results of using the "base ratio method" to allocate fiscal revenue plans are: on the one hand, for economically developed regions, because of their sufficient financial resources, it is easy to complete tasks. In order not to raise the base, methods such as not collecting taxes and arbitrary reductions and exemptions are adopted , engage in the so-called "hiding wealth in the people", "hiding wealth in local areas" and "hiding wealth in enterprises"; on the other hand, for some areas with underdeveloped economies and lack of financial resources, it is impossible to complete the fiscal revenue plan by tapping internal potential alone. Only human means can be used to complete the task. ——Administrative intervention. Administrative intervention is an important reason for the formation of false fiscal revenue. Before the implementation of the tax-sharing system, because the fiscal system was "eating from one big pot", local governments often only focused on the output value and profit indicators of the region and rarely interfered with the fiscal revenue plan; after the implementation of the tax-sharing system, the fiscal system became "eating from one big pot". The amount of fiscal revenue directly affects the payment ability of local finance and the tax return ratio of superior finance. Therefore, the attitude of local governments, especially those with less developed economies, towards fiscal revenue has evolved from indifference to direct participation or intervention. Often regardless of the actual situation of local economic development and tax sources, fiscal revenue plans are increased layer by layer, and fiscal revenue indicators are greatly increased, and this is used as an important symbol to measure government performance. When the finance and taxation departments cannot complete the fiscal revenue plan, they will come out to manipulate and instruct the finance and taxation departments to artificially falsify and inflate fiscal revenue. ——Ineffective supervision. The lack of corresponding restriction and supervision mechanisms is the intrinsic reason for the formation of false fiscal revenue. Judging from the reality, the assessment of fiscal revenue plans in various localities often only focuses on quantitative indicators, and there is a lack of effective supervision of the sources, storage channels, usage, and authenticity and legality of revenue. Especially under "heavy rewards", in order to complete or exceed the revenue tasks, obtain unit or personal honors, get more bonuses, and get more profits, some financial and taxation departments will privately seek cooperation and support from relevant departments against their will, and actively operation and "inject water" into fiscal revenue. 3. Main measures to eradicate false fiscal revenue (1) Scientifically prepare revenue plans. In the preparation of fiscal revenue plans, we should reform the currently implemented "base ratio method", actively explore and establish fiscal revenue capacity assessment methods that are in line with our country's national conditions, and formulate scientific fiscal revenue plans. At the same time, the evaluation of the work performance of the finance and taxation departments should focus on whether all receivables are collected and collected and administered in accordance with the law. (2) Establish correct financial management ideas. The government should take it as its own responsibility to develop the economy, protect legitimate competition among taxpayers from different economic sectors, and provide good services to taxpayers. It should focus on saving fiscal expenditures and improving the efficiency of the use of existing funds. (3) Effectively strengthen financial supervision.

It is necessary to give full play to the functional role of financial supervision and organize special teams to conduct regular inspections of tax receipts and tax sources of grassroots finance and taxation departments. Units and responsible persons who engage in fraud to artificially increase fiscal revenue shall be given party and political disciplinary sanctions once found. , if it constitutes an illegal crime, criminal responsibility shall be pursued.

Author: Cai Hongdong This manuscript is an international online special article. Please indicate the source of the manuscript when reprinted by the media