目前,有些地区对一些小税种的征管工作存在以下两个问题:一是随着经济的发展,一些地方在区划调整中撤乡并镇,新成立了建制镇。因为这种行政建制的变化,在建制镇行政区域内要新开征一些税种,比如房产税、土地使用税。因为在乡改镇之前,未开征这些税种,当 At present, some regions have the following two problems with the collection and administration of some small tax types: First, with the development of economy, some places have withdrawn their homes and taken the town in the zoning adjustment and newly established towns. Because of this change in the administrative system, some tax types should be newly introduced within the administrative area of ​​the town system, such as real estate taxes and land-use taxes. Because before the township reform, these taxes were not imposed when