税务工作的职能与银行职能错位,使我国税制难以健全,特别是长期困扰我们的偷漏税问题仍未得到有效的控制,既减少了国家的时政收入,又影响发挥税收的经济杠杆作用。他说,只有把税务、工商、银行这些条条织成网络,才能使偷税者无计可施。同时,对税务机关的职能进行改革,把税务局由“税务征收局”转变为“税劣管理局”,使税款由银行代为征收直接进国库,一切经济活动必须反映在银行里——现在银行与税务错位,征管员手里拿着钞票,这是不正常的。税收应按实际经营情况和收入情况计税征收。从这一原则出发,现行的上级税务部门层层对下级税务部门实行税收总额“包干”就成了问题。其次,事后征税也是我国税制的一个重大缺陷,它使纳税户有一个弄虚作假的机会。取而代之的,应 The dislocation of functions of taxation work and banking functions makes the tax system of our country unsound. In particular, the issue of the tax evasion that plagued us for so long has not been effectively controlled. This not only reduces the current revenue of the state but also affects the economic leverage of taxation. He said that only taxation, industry and commerce, banking, these rules woven into the network, tax evasion can do nothing. At the same time, reforming the functions of the tax authorities transformed the Inland Revenue Department from “tax collection bureau” into “tax bad administration” so that the tax levied on behalf of the banks went directly to the treasury and all economic activity must be reflected in the bank - now Bank and tax misplaced, collectors in the hands of banknotes, this is not normal. Tax revenue should be based on actual business conditions and income tax collection. From this principle, the current tax department at the higher level of the tax authorities at lower levels to implement total tax revenue “package” has become a problem. Second, after-taxing is also a major drawback of our tax system, which gives taxpayers a chance to resort to fraud. Instead, it should