地方税是地方财力的主要来源,地方税务局在加强税收征管、组织收入方面做了大量艰苦的工作.但从地方税收征管现状来看,仍存在一些亟待解决的问题.一、征管中存在的主要问题(一)征管措施不力,地方税流失严重.地方税一个显著的特点是零星分散,难征难管.如果征管措施不具体,不得力,很容易造成税收大量流失.从一些调查情况来看,一是作为农村重要税源的屠宰税流失严重;二是偷逃个人所得税现象十分普遍;三是印花税征收难度大、漏洞多.(二)地方行政干预大,执法刚性不强.个别地方党政领导认为.地方税归地方管,地方税务局是政府的职能部门,在执行税收政策上可以灵活些、机动些,因而出现了领导随意表态的多、批条子的多、打招呼的多等“三多”现象;另外,一些地方政府文件中,关于免税、减税的内容时常出现,使地方税务部门无所适从,干扰了正常的税务执法. Local tax is the main source of local financial resources, and local tax bureaus have done a great deal of hard work in strengthening tax collection and administration, but there are still some problems to be solved in the light of the status quo of local tax collection and administration. Problems (A) weak collection and management measures, the serious loss of local taxes.A significant feature of the local tax is sporadic scattered, difficult to difficult to manage.If the collection and management measures are not specific, ineffective, it is likely to cause a substantial loss of tax.From some surveys, one Is a serious loss of slaughter taxes as an important source of tax in rural areas; Second, the phenomenon of personal income tax evasion is very common; Third, stamp tax collection is difficult, many loopholes. (B) local administrative intervention, law enforcement rigidity is not strong. Local taxes are administered by local governments and local taxation bureaus are the functional departments of the government. They can flexibly and maneuver in the implementation of taxation policies. As a result, there are “three or more” phenomena such as more leaders’ discretion, more notes and more greetings. In addition, some local government documents, tax exemptions, tax breaks often appear to make the local tax department know what to do, interfere with the normal Tax law enforcement.