新《征管法》规定:“纳税人因有特殊困难,不能按期缴纳税款的,经省、自治区、直辖市国家税务局、地方税务局批准,可以延期缴纳税款,但最长不得超过三个月。”这一规定虽然对于减少欠税的发生,严格控制延期缴税,保证国家财政收入具有重要意义,但是对税源分散、税额较小的地方税收来说,会给执行带来许多困难。如果把 The new “Tax Administration Law” stipulates: “taxpayers due to special difficulties, can not pay taxes on time, the provinces, autonomous regions and municipalities approved by the State Revenue, Local Taxation Bureau, may be deferred payment of tax, but up to a maximum of three Month. ”Although this provision is of great significance to reducing the incidence of arrears, strictly controlling deferred tax payments and ensuring state revenue, it will bring many difficulties for the implementation of local taxes with a diversified tax source and a small tax amount. If you put it