营改增全面完成后,传统“以票控税”手段基本失效,原来围绕营业税设计的地方税收征管体系逐步瓦解,地税征管面临“信息不畅、控管乏力、收入下滑”的窘境。破解后营改增时代地方税收征管困局,必须坚持依法治税原则,运用现代信息手段,加快建设综合治税平台,充分调动社会各界护税协税积极性,积极构建党政领导、税务主责、部门合作、社会协同、公众参与的税收共治格局。突出法治引领,强化法律保障税收保障立法是推进综合治税、 After the overall reform of the camp was completed, the traditional method of “controlling tax by law” basically lapsed. As a result, the local tax collection and management system originally designed for business tax gradually collapsed and the local tax collection and administration faced the problem of “poor information, weak control and sluggish income”. Dilemma After the crackdown and the reform of the local tax collection and management era, we must adhere to the principle of tax administration in accordance with the law, use modern information means, speed up the construction of a comprehensive tax administration platform, fully mobilize the enthusiasm of the tax and tax union in all social sectors, and actively build the party and government leaders and tax officials , Departmental cooperation, social coordination, public participation in the tax co-governance pattern. Highlight the rule of law to lead and strengthen the legal protection of tax protection legislation is to promote comprehensive tax treatment,