山区应按经济区域设置地税机构□张恒森最近，笔者对延平、建瓯、顺昌和浦城的１５个税务所进行调查发现，按行政区划设立的山区税务所已不适应新的征管模式。具体表现在：（一）税源小，税收成本高，征管效率低。社会主义税收效率原则，要求课税力求节时省费，以最小的税... Recently, the author conducted a survey of 15 tax offices in Yanping, Jian’ou, Shunchang and Pucheng and found that mountain tax offices established according to the administrative divisions no longer fit the new tax collection and management model. Specific performance: (A) a small tax source, high tax costs, collection and management efficiency is low. The principle of socialist tax efficiency, requiring tax time and effort to save time, with the minimum tax ...