假入库的成因及对策近年来，一些地区特别是比较贫困的一些山区县，存在假入库现象。其形成的原因有这样几个方面：（１）保住基数型。１９９３年财税体制改革时，很多县为了得到高额返还收入，不顾实际情况有意抬高征收基数。之后，怎奈地方财源有限，无法保住基数，只好... Causes and countermeasures of fake warehousing In recent years, in some areas, especially in some poorer counties, there is a phenomenon of fake warehousing. The formation of the reasons are as follows: (1) to maintain cardinal type. When the fiscal and taxation system was reformed in 1993, many counties deliberately raised their levying bases despite the factual situation in order to get a high return of their income. After that, Finding resources is limited, can not keep the cardinal number, but ...