当前,处在基层第一线的农税于部队伍中出现了军心不稳,整体素质差,工作效率低等问题,直接影响了农税征管工作和税收任务的完成。主要体现在如下几个方面: 一是受“双重领导”制约,农税队伍建设无人重视。乡镇农税人员人事管理以乡镇政府管理为主,财政部门管理为辅,农税业务由财政部门直接指导,农税征收由乡镇政府组织实施。这样的管理体制,形成 At present, issues such as instability in army taxes, poor overall quality and low work efficiency in the ranks of the agricultural tax-paying units in the grassroots first line directly affect the completion of tax collection and taxation tasks and tax tasks. Mainly reflected in the following aspects: First, by the “dual leadership” constraints, agricultural tax team no one attention. Township agricultural tax personnel personnel management to township government management, supplemented by the financial sector management, agricultural tax directly under the guidance of the financial sector, agricultural tax collection by the township government organization and implementation. Such a management system, formed