切实加强增值税纳税人缴纳地方税的征收管理□李梅海陈计生侯永辉一、增值税纳税人缴纳地方税中存在的问题新税制实施后，一些增值税纳税人钻税制不完善的空子，偷逃其应纳的地方税款，使地方税收出现不小的漏洞。最近我们通过调查，发现主要存在以下问题：１．地税部门漏... Effectively strengthen the VAT taxpayers to pay local tax collection and management □ Li Mehai Chen Jisheng Hou Yonghui First, the VAT taxpayers to pay the problems in the local tax After the implementation of the new tax system, some VAT tax payers to improve the imperfections of the loopholes to evade their due Local taxes, so there is no small local tax loopholes. Recently, through our investigation, we found that there are mainly the following problems: 1. Local tax department leak ...