社会的进步和经济的发展，推动了第三产业快速发展，并成为国民经济重要的产业部门。近几年来，随着我县经济体制改革的不断推进，第三产业得到了迅速发展，但是，在税收管理上，还存在一些问题，主要是管理偏松，税负不公，税收流失。这些问题的存在，严重影响着纳税人之间的 Social progress and economic development have promoted the rapid development of the tertiary industry and have become an important industrial sector in the national economy. In recent years, with the continuous promotion of economic reform in our county, the tertiary industry has been rapidly developed. However, there are still some problems in the management of tax revenue. The problems are mainly loose management, unfair tax burden and loss of tax revenue. The existence of these problems has seriously affected the taxpayers