一·收人情税’造成税收流失。由于税务征管人员政治·业务素质参差不齐’税法观念不强’纳税人纳税意识淡薄’人际关系复杂等因素’造成收人情税现象较为普遍。二·税费混同征收’影响税收及时入库。税务部门在征收农业税·农业特产税·屠宰税时’一般与乡镇统筹费和提留费混 A “income tax” caused the loss of tax revenue. Due to the uneven quality of the political and business personnel of tax collectors, the concept of tax law is not strong, the taxpayers’ weak sense of tax payment and complicated interpersonal relationships have caused the phenomenon of income tax being more prevalent. Second, the collection of taxes mixed with the impact of tax timely storage. Tax departments in the collection of agricultural tax, special agricultural products tax, slaughter tax ’general and the township planning fees and retention fees mixed