一是要解决执法不严、税收征收秩序较乱的问题。一些基层税务机关的税收征管比较松散,对纳税人的违章行为没有采取税法所规定的措施,纳税申报率、说款入库率比较低,存在税务机关与纳税人协商缴税的情况,或听凭企业以种种理由拖欠税款,或因为考虑税收任务的原因有税不征,对纳税人的延期缴税没有 First, we must solve the problem of lax enforcement and a more orderly tax collection. Some tax authorities at the grassroots level have relatively loose collection and administration of tax revenue, failing to take the measures stipulated in the tax law on the taxpayers’ illegal behaviors, filing tax returns, saying that the deposit rate is relatively low, and tax authorities and taxpayers negotiate and pay taxes Enterprises arrears taxes on various grounds, or because of tax considerations for tax reasons, but does not pay deferred taxpayers