所谓借税,就是某些基层税务机关为了完成税收任务,在一些纳税人已交足当期应交税金的基础上,提前预收纳税人后期应交税金的行为。其原因主要有4种:一是为了夺得税收工作“开门红”,或是为取得名次、得先进、领奖金而借税;二是时间过半,要求税收任务过半而借税;三是为解决当月税收任务欠收而借税;四是年终税收任务完不成而借税。这种借税行为使纳税人处于两难境地,特别是当纳税单位处于效益滑坡,经营困难的情况下,税务部门向纳税人借税,恰似“雪上加霜”,其危害极大: 第一,借税行为既损害了税务部门的形象,又影响了税法的严肃性。税务机关向纳税人名为协商借税,但实际上基于税务部门的威慑力,协商借税带有强行借税的性质。这种弹性征税办法模糊了纳税人对税收的认识,使他对税法的严肃性产生怀疑。第二,借税行为导致当期税收数据失真,提供了虚假的税收信息。税收是国家组织财政收入的重要手段,但如果当期税收数据失真,则易造成税收上的决策失误,不利于国家积累资金。 The so-called taxation, that is, some grassroots tax authorities in order to complete the task of taxation, some taxpayers have been paid enough tax payable on the basis of advance taxpayers in advance to pay taxes later. There are four main reasons: First, to win the tax work, “good start”, or to obtain ranking, advanced, receive bonuses and tax; second is more than half of the time required taxation task by tax; third is Solve the tax task of the month owed tax by tax; Fourth, the end of the tax task can not be completed and by tax. This kind of tax deductible makes taxpayers in a dilemma. Especially when the taxpayers are in decline of profits and operating difficulties, the tax department tax the taxpayer with tax, just like “worse”. This is extremely harmful. First, with tax Behaviors not only undermine the image of the tax department, but also affect the seriousness of the tax law. The tax authorities refer to the taxpayers as the consultation tax, but in practice the negotiation of tax lending by virtue of the tax department’s deterrent force imposes a forced tax levy. This flexible taxation method obscures the taxpayers’ understanding of taxation, which casts doubt on the seriousness of the tax law. Second, the tax revenue led to the current tax data distortion, providing false tax information. Tax revenue is an important means of state revenue, but if the current tax data distortion, it is likely to cause tax errors in the decision-making, is not conducive to the accumulation of funds.