税务机构分设后,经过一年多的运转,地税征管已基本走上轨道,社会各方的关系也基本理顺,税收收入有了较大幅度增长,地方税的职能作用得到了较好发挥。但是必须看到,当前摆在我们面前的至少尚有以下五大矛盾:1、地方事权与财权的矛盾。按分税制的界定,地方政府的事权范围有很大扩展,而划归地方固定收入的多是小而分散、难收难管或税基处于滑坡趋势的税种。现有的、正常的收入与地方财政支出差距很大。地方政府迫于财政压力,对地方税务机构的收入任务不断加码。 After the separation of tax agencies, after more than a year of operation, the local tax collection and administration has basically taken shape. The relations among all social parties have also been basically rationalized. Tax revenues have risen substantially, and the functions and functions of local taxes have been brought into full play. However, we must see that there are at least the following five major contradictions in front of us: 1. Conflicts between local power and financial power. According to the definition of a tax-sharing system, the scope of the powers of the local government has greatly expanded. Most of the fixed income classified in the localities is small and scattered, which is hard to come by or is in danger of declining tax base. There is a wide gap between the current and normal incomes and local government expenditures. Local governments are forced by financial pressure on the revenue of local tax authorities continue to overweight.