两套税务机构分设后，乡镇税务机构的设置，暴露出了一些问题，主要表现在以下几个方面：1．人员分散，征管力量不足。有些地方乡镇税务所一分为二后人员相当缺乏。有的缺业务所长，有的没有得力的专管员，有的缺会计人员，有的缺乏专职管理发票的人员。因此，在很多基层税务所 After the establishment of two sets of tax agencies, the establishment of the tax agencies in towns and villages exposes some problems, mainly in the following aspects: 1. Scattered personnel, lack of collecting power. In some local township tax offices, there are quite a few staff members who are divided into two groups. Some lack of director of business, some do not have the competent specialist, some missing accountants, and some lack of full-time management invoices staff. Therefore, in many grass-roots tax office