三级征管网络的建设，给乌盟的税收带来了显著的效益。农村税收逐年增长，跑、冒、滴、漏现象逐步得到控制。但实行新税制后，由于各地方政府对增值税的理解存在偏差，特别是受当地利益的驱使，将入库的增值税先行挪用，推迟了上划期限，挤占中央税款。也使国税系统与国库、财 The construction of the three-level collection and management network has brought significant benefits to the tax collection by the UEM. Rural tax revenue increased year by year, running, running, dripping, leakage gradually under control. However, after implementing the new tax system, due to the deviation of local governments’ understanding of value-added tax, driven by local interests in particular, value-added tax warehousing was first misappropriated, the deadline was set aside and the central tax was squeezed out. Also make the tax system and treasury, fiscal