一、问题　　近几年来，财政收入隐性流失问题较为突出，主要表现在：１．改变税种，混淆预算级次。采用的手法有：将中央税或共享税开成地方税；将甲税开成乙税；在入库时直接将共享收入缴入地方；使用汇总更正方法改变入库税种；将国税、地税揉在一起混征，下去一把抓，回来 First, the problem In recent years, the problem of tacit loss of fiscal revenue is more prominent, mainly in: 1. Change taxes, confuse the budget level. The methods used are: the central tax or shared tax into a local tax; A tax B into tax; storage directly into the shared revenue into place; use of summary correction method to change the storage tax; the state tax, land tax rubbed in Mixed together, go grab, come back