所谓“过头税”，是指对纳税对象的过度征税或提前预征税款。“过头税”不仅引起税基萎缩、瘫痪，税源枯竭，而且影响地方财政收入和国库资金入库。这种连锁反应，既有害于政府及其职能部门的威信，也有碍于地方经济的健康发展，更不利于金融秩序的有序运行和国库资金安全。有 The so-called “over-tax” refers to the excessive taxation of taxpayers or pre-levied taxes. “Excess tax” not only caused the tax base to shrink, paralyzed, depleted tax sources, but also affected the local financial revenue and treasury funds warehousing. Such a chain reaction not only harms the prestige of the government and its functional departments, but also hinders the healthy development of the local economy and does not favor the orderly operation of the financial order and the security of treasury funds. Have