耒阳市是一个快速发展起来的新兴城市,市区人口多,地域广,税源分散,税额零星,季节性强,流动性大。多年来对零散税的征收成本相当高,征收力度一直不能令人满意。为了加强对零散税收的有效控管,耒阳市通过完善代征机制,健全护税网络,形成政府管税、部门协税、社会护税的治税新格局,有效地堵塞了税收漏洞,防止了税 Shenyang is a rapidly developing emerging city with a large population, wide geographic area, scattered tax sources, sporadic taxes, strong seasonal conditions and large liquidity. Over the years the collection of scattered taxes is quite expensive, and the collection has been unsatisfactory. In order to strengthen the effective control of scattered taxes, Shenyang Municipality has effectively blocked the tax loopholes and prevented tax loopholes by improving the collection agency mechanism and perfecting the tax protection network so as to form a new tax administration pattern of government tax, departmental taxation and social tax protection Taxes