近年来,由于农税征收工作阻力越来越大,不少地方欠税、抗税以及农税干部被辱骂、殴打等现象屡有发生,严重挫伤了农税征管人员的积极性,直接影响到税收任务的顺利完成。对此,山西省临猗县在征收实践中,不断探索运用法律武器,依靠公检司法部门,维护税 In recent years, as a result of the increasing resistance to the collection of agricultural taxes, tax arrears in many places, abuses of taxes and tax-paying cadres, and beatings have frequently occurred, seriously dampening the enthusiasm of tax collection and administration personnel and directly affecting taxation tasks The successful completion. In response, Linqu County in Shanxi Province in the practice of collection, and constantly explore the use of legal weapons, rely on the judicial branch of the public prosecution, maintenance of tax