由于经济欠发达,我省国、地税系统在依法调整个体工商户增值税、营业税起征点的过程中,遇到不少现实的、财税体制性的困难和阻力,使税务机关被“夹”在落实政策依法治税与完成税收任务保障地方财政的“两难”境地。为走出这一困境,国、地税干部在进行深入调研的基础上开始探讨对策。 Due to the underdevelopment of the economy, our country’s state and local tax systems have encountered many realities, difficulties and resistances of fiscal and taxation system during the process of adjusting the value-added tax and business tax threshold of individual industrial and commercial households in accordance with the law so that the tax authorities are “ In the ”dilemma" situation of implementing the policy of taxing the country according to law and completing the task of taxation to guarantee the local finance. In order to get out of this dilemma, the state and local tax cadres started to discuss countermeasures based on their in-depth investigations and studies.