当前，大多数“税款过渡户”的设立和运用出现了越轨，改变了“待结算财政款项”科目中“待报解预算收入”专户的性质，背离有关规定。主要表现：（1）个别“税款过渡户”与征收部门的“经费账户”混杂使用。“税款过渡户”的资金是国家预算收入，经费账户中的资金是财税部门可 At present, the establishment and application of most “taxpayers” have become more deviant and have changed the nature of “pending budget receipts” in the “to-be-settled fiscal funds” account, deviating from the relevant provisions. Main performance: (1) Individual “tax transition households” and the collection department’s “expense account” mixed use. “Tax transition households” funds are the state budget revenue, funds in the funds account is the tax department may