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创建标准化分局（所）是深化征管改革、促进依法治税的重要举措。目前,全省各级地税机关创建工作正按省局创建工作规划如火如荼地展开。然而,笔者发现在创建工作中有这样一种现象值得注意,即创建工作多在交通比较方便、经济比较发达、税收总量比较大的分局（所）开展得较好,而在那些条件相对较差的分局（所）,创建工作往往不太如意,对这样的分局（所）,我们不妨称之为“弱势群体”。
Establishing a standardized branch office is an important measure to deepen the reform of collection and administration and promote tax administration according to law. At present, the establishment of local taxation offices at all levels in the province is in full swing in accordance with the plan set by the provincial bureau. However, I find it worth noting that there is a phenomenon in the process of creating jobs, that is, the work of creating more branches is more convenient than those with more convenient transportation, the more developed economy, and the larger total tax revenue. In those conditions, Poor branch offices often create unsatisfactory jobs. For such branches, we may call them “vulnerable groups.”