一是重企业、轻个体。无论是税源好的地方还是税源差的地方，在下达税收任务时，首先是考虑某个区域的企业状况，然后根据区域内企业税源规模下达税收任务，这本无可非议，但在具体征收管理过程中，收税时都特别重视企业税收，往往忽视对个体税收的征管，尤其在税源充足，企业 First, heavy business, light individual. Whether it is a good source of tax revenue or a poor source of tax revenue, when issuing tax tasks, the first is to consider the status of enterprises in certain regions and issue tax tasks according to the scale of tax sources in the region. This is beyond reproach. However, in the specific collection and management process , Tax paid special attention to corporate taxation, often neglect the tax collection and management of individuals, especially in sufficient tax sources, enterprises