地方各级人民政府是地方各级权力机关的执行机关,是地方各级行政机关。因此,在国家政权的法制建设中,有必要将地方政府的征收摊派工作纳入法制管理的轨道。 一 地方政府的征收摊派工作,是指地方各级政府机关及其工作部门自主地、按比例地向其辖区内或所管行业中的公民和组织无偿地、强行征收资金、物资或者摊派劳务的活动。这些人财物的摊派和征缴,往往都是以国家的名义进行并以国家的强制力为后盾来实施的,被征收者必须缴纳。 地方政府为了尽快发展地方的政治、经济和文化事业,在当前地方财政包干入不敷 Local people’s governments at various levels are the executive organs of local authorities at all levels and the administrative organs at all levels. Therefore, in the legal system construction of state power, it is necessary to include the collection and apportionment of local government in the track of legal system management. The collection and apportionment of work by a local government refers to the voluntary and forcible collection of funds and supplies or the apportionment of labor services by the local government agencies and their work departments at their own initiative and in proportion to citizens and organizations in their respective jurisdictions or industries under their jurisdiction . The apportionment and collection of these people’s property are often carried out in the name of the state and backed up by the force of the state, and the people who are requisitioned must pay. Local governments in order to develop local political, economic and cultural undertakings, in the current local financial package to work hard enough