地方税收是地方政府财政收入的主要来源,税收收入是否及时足额组织入库,关系到整个国家机器能否正常运转,关系到政府宏观调控经济职能作用能否充分发挥。目前,随着税收征管改革的进一步深化,基层地税部门征管中存在的人少事多,税源不清、管理不到位、管理成本高等问题日益凸显 Local tax revenue is the main source of local government revenue. Whether the tax revenue is timely and adequately stored in warehouses affects the normal operation of the entire country’s machinery and affects whether the role of the government’s macro-economic control can be brought into full play. At present, with the further deepening of the reform of tax collection and administration, the problems of collecting and managing tax revenue at the grassroots level are few, the sources of taxation are unclear, management is not in place, and the management cost is more and more prominent