吉林省辽源市市区税务所只有5名税收专管员,却担负着市区3000多个私营企业和个体业户的税收征管工作。征管面广,纳税人情况复杂:有腰缠万贯的大款,也有初学摆摊的职工;有遵纪守法的业户,也有刁钻狡诈的逃税者。1992年初,徐忠良担任税务所长后,发现有42个业户偷漏税20多万元,其中有的是多年不交税的“钉子户”,有的是打着集体企业旗号进行个体经营的“骗子户”。为了打开征管工作的局面,徐忠良在所务会上公布约法三章:冲破关系网,扫除人情税,拔掉“钉子户”。他提出“五个一”的税收原则—— 应收业户一户不漏;应征税款一分不差;人情面子一点不讲;执行政策一丝不苟;非法所得一分不要。他当着大家的面,把10多张说情的条子全部撕掉。很多人替他担心,有的劝他:“这些‘钉子户’财大气粗,都有‘背景’,出名的几霸都在这里,千万碰不得。不然丢了乌纱帽事小,把命搭上就不合算了。”徐忠良毫不犹豫地说:“为了事业,搭上命也值得。我就不信邪能压正!” Liaoyuan City, Jilin Province, only five tax revenue tax department manager, but assumed the city more than 3,000 private enterprises and individual business tax collection work. Wide range of tax collection, taxpayers complex situation: a wealthy wealthy, there are also beginners stalling workers; law-abiding households, but also tricky cunning tax evaders. In early 1992, Xu Zhongliang served as director of the tax and found that 42 employers to evade tax more than 200,000 yuan, of which there are many years do not pay taxes, “nails”, while others are under the banner of collective enterprises under the banner of self-employed “liar” . In order to open up the situation of collection and management work, Xu Zhongliang announced at the service meeting about the three chapters of the treaty: breaking the network of relationships, removing the tax of humanity and pulling out the “nail house.” He put forward the principle of “one for five” tax - one for each household to be received, one for tax payable, one for lack of respect for human beings, a meticulous implementation of policies, and one for illegal gains. He was in front of everyone, all the more than 10 strips of affectionate tear off. Many people worried about him, and some advised him: “These ’nails’ rich and powerful, have a ’background’, the famous tyrants are here, do not touch, or lose the utensil thing, catch the life Uneconomical. ”Xu Zhongliang did not hesitate to say:“ In order to career, is also worth the fight to catch up. I do not believe evil can pressure positive! ”