长期以来，为了确保农村牧区税收征管工作的正常开展，在管理体制上基本上是按照基层苏木（乡、镇）的行政区划设立了征收所，在税源管理税款征收上主管是以苏木（乡、镇）党委、政府为主的农村牧区的税收征管模式，换句话说叫政府税收。这种管理模式在农村税收的工作中一直发 For a long time, in order to ensure the normal implementation of the tax collection and management work in rural and pastoral areas, the collection system has basically been set up in accordance with the administrative division of the basic hematoxylin (township and town) in the management system. (Township, town) party committees and government-based rural pastoral tax collection and management model, in other words, the government tax revenue. This mode of management has always been in the rural tax work