广义上讲,综合治税是一个宽泛的概念,贯穿于税收活动的全过程,不仅包括税源监控,还应包括税收的立法、执法、司法以及全社会的广泛参与。狭义上的综合治税,就是根据国家税收法律法规,通过政府主导和行政协助而建立起来的多部门协作的一种有效的税源监控机制,这也是山东省东营市 In a broad sense, comprehensive tax treatment is a broad concept that runs through the whole process of taxation activities, including not only the monitoring of tax sources, but also the tax legislation, law enforcement, judiciary and the extensive participation of the whole society. In the narrow sense, comprehensive tax treatment is an effective tax source monitoring mechanism for multisectoral cooperation established by government-led and administrative assistance according to the national tax laws and regulations. This is also the case of Dongying City, Shandong Province