目前国税部门以完成收入任务为中心,人为调节税收收入的问题比较普遍,尽管这个问题不是新税制下特有的问题,但它随着新税制的运行而显得更为突出,在我们所调查的6个城市的税收征管部门和300户纳税企业中,人为调节收入的面分别为100％和79％,调节的数额高达6.5亿元,占调查涉税户总收入的10％以上。这直接影响着国家税收政策的严肃性和财政收入的真实性。 At present, the tax department takes the task of completing the income as the center, and the problem of artificially adjusting the tax revenue is relatively common. Although this issue is not peculiar to the new tax system, it becomes more prominent with the operation of the new tax system. In our investigation, Of the tax collection administrations and 300 taxpayers in one city, the man-made income adjustment is 100% and 79%, respectively, and the amount of adjustment is as much as 650 million yuan, accounting for over 10% of the total tax-related household income. This directly affects the seriousness of state tax policies and the authenticity of fiscal revenue.