目前,地方税收执法面临着许多困难,其主要原因是当地政府和一些政府部门受地方保护主义和部门利益的驱动,对地方税收执法产生不正确的干预,加之当前税收法制还不健全,造成地方税收依法治税刚性不足、阻力较大、问题较多,严重地干扰了正常的税收执法秩序。通过对1995年、1996年、1997年三个年度执法检查情况分析,问题主要来源于以下几个方面:一、收入任务与税源脱离,造成执法偏颇。由于地方财力吃紧,财政压力过大,导致政府部门不顾生产发展状况,也就是税源情况,以支定收,税收任务增长幅度超出经济增长幅度,内蒙古呼和浩特市地税局1995年、1996年税收任务递增幅度分别是:1995年比1994年工商税任务增长19.4%,农牧业五税任务增长10.1%, At present, the local taxation law enforcement faces many difficulties. The main reason is that the local government and some government departments are driven by local protectionism and departmental interests, and have incorrect interventions in local taxation law enforcement. In addition, the current taxation law system is still not perfect, resulting in local Ruling tax tax Rigid enough, more resistance, more problems, seriously disrupted the normal tax law enforcement order. Through the 1995, 1996, 1997 three years of law enforcement inspection situation analysis, the problem mainly comes from the following aspects: First, the income task and tax sources, resulting in law enforcement bias. Due to the tight local financial resources and excessive fiscal pressure, the government departments ignored the status of production and development, that is, the source of tax revenue, and supported the revenue collection and tax revenue growth beyond the rate of economic growth. Tax revenue increases in 1995 and 1996 by the Inland Revenue Department in Hohhot, Inner Mongolia The rates of increase are respectively 19.4% of the tasks of industrial and commercial taxes in 1995 and 1994, and the tasks of five taxes in agriculture and animal husbandry are increased by 10.1%