绥棱县国家税务局征管工作实行“五三”制约机制黑龙江省绥棱县国家税务局在征管改革中，大胆探索反复实践，逐步制定完善了“定额三级联控，停业三级审批、三级联查，专用发票三方联管，纳税户三类检查”的“五三”制约机制：定额三级联控：即分局股、分局局务会、县局定... Suireng County, the State Administration of Taxation collection and implementation of the “May 3” control mechanism Heilongjiang Province Suireng County State Revenue Agency in the collection and management reform, bold exploration of repeated practice, and gradually develop and improve the “fixed three linked control, three levels of business approval, three Cascade check, special invoice tripartite control, taxpayers three types of inspection, ”“ May 3 ”control mechanism: fixed triple control: the branch shares, branch bureau, county office set ...