财政实行“分灶吃饭”后，有力地调动了各级聚财积极性，也提高了各级政府对税收工作重要性的认识。但个别地方特别是有的基层乡（镇）政府无视税法的严肃性，作出了凌驾于税法之上的“支持”，令人担忧。此类“支持”方式多种多样，一般表现为四个方面：一是在年初把税务... After the fiscal implementation of “split-kitchen”, it has vigorously mobilized the enthusiasm of various levels of gathering money and raised awareness among all levels of government about the importance of taxation. However, some localities, especially some grassroots township governments, have ignored the seriousness of the tax code and made “support” over the tax code, which is cause for concern. Such “support” a variety of ways, the general performance of four aspects: First, the tax ...