地税征管面临的困境及对策奉节县地方税务局朱成万面临的困境：１交叉征税使征管力度难加强。国地税务机关交叉征税，增大了纳税人负担和征管难度。一个纳税户既要缴中央税，又要缴地方税并分别接受两家税务部门的税务登记、税款征收、税务稽查等增大了纳税难度。另外，... Difficulties Faced by Local Tax Collection and Management and Countermeasures Zhu Chengwan, the Local Taxation Bureau of Fengjie County, faces the dilemma: 1. Cross-taxation makes it difficult to intensify the collection and administration. The cross-taxation of the tax authorities in the country increased the burden on taxpayers and the difficulty of collection and administration. A taxpayer must pay the central tax, but also to pay the local tax and accept the two tax departments tax registration, tax collection, tax audits and other tax increases increase the difficulty. In addition, ...