1过多地强调齐抓共管。近些年来，各级党委政户对财税工矿给予了高度重视和大力支持，明确提出财税工作不只是财税部门自己的事情，而是全社会共同的职责，方方面面必须齐抓共管。遗憾的是，有些地方财税部门自身的职能意识中变在越来越地表现在税收征管上，直接征收的少了，上 Too much emphasis on co-management. In recent years, Party committees and governments at all levels have given great importance and support to the fiscal, taxation and mining industries. They have clearly pointed out that fiscal and taxation work should not only be its own affairs but a common responsibility of the entire society. All aspects must be managed together. Regrettably, in some localities, the fiscal and taxation departments themselves have become more and more manifested in the tax collection and administration, with less direct collection and