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山区农村在税务征管上存在交通不便、征管点多、区域线长、征收面广的现象。其税源具有税种小、税源分散、季节性强、征收难度大的特点。税源主要集中在集贸市场、公路沿线、工矿区、旅游区、政府所在地,农村乡间零星稀少。目前基层税务征收单位人员少、任务重、责任大,普遍出现重征收、轻管理、难稽查、畏违章、怕处罚的现象。
Mountain rural tax administration exists in traffic inconvenience, collection points and more, the region line length, the phenomenon of wide expropriation. The tax source with a small tax, scattered sources of tax revenue, seasonal strong, difficult to collect characteristics. Tax sources are mainly concentrated in the bazaars, along the highway, mining area, tourist area, the seat of government, rural sparsely populated. At present, grass-roots tax collection units have fewer personnel, heavier tasks and more responsibilities. There is a common phenomenon of heavy collection, light management, hard investigation, fear of violating regulations and punishment.