关于湘潭市地方税征管情况的调查与思考陈湘涛，彭险峰，谭春长地方税是地方财力的主要来源。税务机构分设后，地方税务局在加强税收征管、大力组织收入方面做了大量艰苦的工作，取得了一定成绩。但从湘潭市地方税半年来的情况看，地方税征管工作还存在一些问题，亟待加以... Investigation and Thinking on the Collection and Management of Local Taxes in Xiangtan City Chen Xiangtao, Peng Xianfeng, Tan Chunchang Local taxes are the main source of local financial resources. After the establishment of tax authorities, the local taxation authority has done a great deal of hard work in strengthening tax collection and management and earning revenue. Some achievements have been made. However, the situation in the past six months from the local tax in Xiangtan City, local tax collection and management there are still some problems, urgent need to be ...