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乡镇财税工作中的所谓“拉税”现象,系指一些乡镇政府和部门采取各种措施,吸引纳税人跨地域纳税,把原本不属于本乡镇的税收拉为已有。“拉税”的主要途径有二:
The so-called “tax deduction” in township taxation and fiscal work refers to the measures taken by some township governments and departments to attract taxpayers to pay taxes across regions and to pull taxes that were originally not in their townships. There are two main ways of “tax deduction”: