现在,一些县(市)实行乡财政包干体制后,有些乡镇把完成税收情况与税务人员的奖励挂钩,引起税务所之间、同一税务所内专管员之间相互抢税,出现了‘税长腿,跟人走’的现象:一是确定基点户。如对一个流动个体大户,专管员之间展开竞争,甲按规定征 Now, after some townships and counties (cities) implement the system of fiscal consolidation in rural areas, some towns and villages have linked the completion of taxation with the reward of tax personnel, causing mutual taxation among the tax offices and the specialists in the same tax office. Legs, walking with people ’phenomenon: First, to determine the basic point households. As for a large mobile individual, specialist between the competition, according to the provisions of a sign