首先,就地税和财政的关系而言,它们本是一家,分税制实行后,将财政上的“收”和“支”割裂开来,划成两个子系统,在业务量并不算太繁杂的乡镇一级,完全可以合二为一。另一方面,当地方税的税源由于某种原因而产生困难时,财政可以采用各种方法来进行调控和扶持,以保护税源。即使税源主体运行状况良好,财政也可视情况许可对其追加投入,以培植壮大财源。同时,财政本身也担负着农业四税的征收任务,更能说明财政是可以兼具税收功能的。 第二,地税与财政分户,带来了种种弊端:(1)地税所工作人员工作在乡镇,而工资、奖金在县地税局发,这种体制极易误导“工资是县局发的,而工作则是给乡镇干的”错误看法,很不利于调动地税人员的工作积极性。由 First of all, as far as the relationship between local taxation and fiscal revenue is concerned, they are essentially the same. After the introduction of the tax-sharing system, the fiscal revenue and expenditure are separated and divided into two subsystems. The volume of business is not too complicated Township level, can be combined. On the other hand, when the tax sources of local taxes cause difficulties for some reason, the fiscal authorities can adopt various methods to regulate and support them so as to protect the tax sources. Even if the main source of tax revenue is in good operating condition, finance may, depending on the circumstances, make additional investments in order to foster greater sources of income. At the same time, the finance itself is also charged with the task of collecting the four taxes on agriculture. This shows that the finance can have both taxation functions. Second, local taxes and financial sub-households have brought about various drawbacks: (1) Land tax office workers work in townships and towns, while wages and bonuses are made at county tax offices. Such a system is extremely misleading: “Wages are issued by the county bureau, The work is to the township, ”the wrong view, it is not conducive to mobilize the enthusiasm of the land tax officers. by