税务执法中的地方保护主义,是指税务、司法机关或税务执法人员在办理税务案件中,遇到国家利益和地方利益,外地利益和本地利益发生冲突时,不严格依法办事,不秉公执法,甚至采取非法手段损害国家或外地纳税人的经济利益,保护本地纳税人的经济利益的一种违法行为。其表现主要有:一是不按税法及相关法规标准立案,有的明显违反税法,应该给予立案处理的,未予立案;而有的明知不具备立案标准的一般性税务违章行为,故意作为税务案件立案处理。二是不行使或滥行使税务案件的管辖权。如对跨地区经营或流动性临时经营纳税户的税务违法案件,出现两地或多地税务机关都有管辖权时,本地抢先立案受理,形成一案两地处理的复杂局面。另外,在 Local protectionism in tax law enforcement means that tax authorities, judicial authorities or tax law enforcement officers, in handling tax cases, encounter state interests and local interests. When there is a conflict between foreign interests and local interests, they do not act strictly in accordance with the law and do not enforce the law impartially. Even taking illegal measures to undermine the economic interests of taxpayers in the country or other places and to protect the economic interests of local taxpayers. Its manifestations are mainly: First, not according to tax laws and regulations and standards, some obvious violation of the tax law, should be placed on file, not for the record; and some do not know the standard of the general tax violations, deliberately as a tax Case filing. Second, do not exercise or abuse the tax case jurisdiction. For instance, if tax authorities illegally transact tax accounts in cross-regional operations or liquidity, and when there are two or more tax authorities that have jurisdiction, the local government will first take the case and deal with it. This will lead to the complicated situation of handling both cases. In addition,