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我市税局共辖五个税务所,其中三个城市税务所实行专业化,即第一所征管集体工商企业,第二所征管个体户和集市税收,第三所征管国营工商企业;另外两个农村税务所则实行分片包干征管形式。这两种税收征管形式各有利弊,实行专业化形式,有利于税务专管员按专业学习和掌握税收业务知识,便于领导分专业指导工作,弊病是不利于专管员全面熟悉税务知识。实行分片包干形式,有利于专管员全面学习和掌握税务知识,便于领导分片安排工作,弊病是由于税务员的业务水平不一,影响工作质量。我认为,对那些老税干多,税务人员业务水平相差不大,征管力最较强的税务所可以实
Our city tax office has totally exempted five tax offices, of which three cities have specialized tax offices, namely, the first collective-owned business administration, the second collection and management of self-employed tax, and the third collection and management of state-owned industrial and commercial enterprises; the other two A rural tax office is the implementation of fragmented package management style. These two types of tax collection have their own advantages and disadvantages, the implementation of specialized forms conducive to the tax specialist according to professional learning and tax business knowledge to facilitate the leadership of professional guidance, the drawback is not conducive to the full familiar with the tax administrator knowledge. The implementation of the form of a piecemeal package is conducive to a comprehensive study and master of tax knowledge, to facilitate the leadership of the work arrangements, the drawbacks are due to the tax staff of different business levels, affecting the quality of work. In my opinion, for taxpayers whose taxpayers’ operating level is not far different and whose tax collection authority is the strongest,