国税和地税部门共同肩负着国家的税收工作，总的目标是一致的。但由于所管税种不同，隶属关系不同，在实际工作中往往产生一些不协调的矛盾和 “撞车 ”现象。一方面 “你敲你的锣、我打我的鼓 ”，两股力量扭不到一起；另一方面征管检查又往往产生交叉重复现象，致使企业处于不胜 The national tax and local tax departments shoulder the same taxation duties in the country. The overall goal is the same. However, due to the different taxes under their jurisdiction, the subordinate relations are different, and some uncoordinated contradictions and “crashes” often occur in actual work. On the one hand, “you knock your gong, I hit my drum,” the two forces can not get together; on the other hand, collection and inspection often produce cross-duplication of phenomena, resulting in numerous enterprises