管理难以到位，纳税申报难以推行，应税数量无法核实，采掘业资源税、个人所得税的征管困难重重。针对采掘业税收管理的现状和存在问题，几年来，交口县地税局立足本县实际，以代扣代缴管理为突破口，建立健全扣缴网络，狠抓代扣代缴质量，使代扣代缴管理工作逐步走上健康发展 Management is difficult to put in place, difficult to implement tax returns, the amount of tax can not be verified, extractive industry resources tax, personal income tax collection difficulties. In view of the status quo and existing problems of extractive industry tax administration, in recent years, the local taxation bureau of Jiaokou County bases itself on the actual situation of the county and takes the deduction and payment management as the breakthrough point to establish and perfect the withholding network, pay close attention to the quality of withholding and payment, Payment management gradually embarked on a healthy development