近年来,以地方小城镇为载体的第三产业发展迅速,但也出现了比较严重的税收流失现象。１一些地区置国家税法于不顾,竟相随意出台“优惠”政策情况突出。２部门之间缺乏配合,代征代扣工作扭曲走形。３现行财税管理体制不相适应,造成有税不收现象严重。４税务部门基本未介入或介入 In recent years, the tertiary industry based on local towns and cities has developed rapidly, but a serious tax loss has also emerged. In some areas, the state tax laws are ignored, and the “preferential” policy promulgated prominently prominently. Lack of cooperation between the two departments, acting on behalf of the buckle distorted shape. 3 current fiscal and tax management system does not meet, resulting in taxes do not appear to be serious. 4 tax department basically not involved or involved