本刊讯面对严峻的经济税收形势 ,山西省代县地税局加大税收稽查力度 ,实行“三分类”、“四到位”、“五结合” ,收到良好效果。“三分类” :一是对重点税源大户开展日常稽查 ,确保重点税源足额入库 ;二是对薄弱环节和新的税收增长点实施专项稽查 ,规范行业税收 ,保障税源 ;三 In the face of the severe economic taxation situation, Shanxi Local Taxation Bureau of Greater Shanxi Province increased tax inspection efforts and implemented “three categories”, “four in place” and “five combinations,” and received good results. The “three categories”: one is to carry out daily inspections of major key tax sources to ensure that key tax sources are fully stored; the second is to conduct special inspections on weak links and new revenue growth points to standardize industry taxes and guarantee tax sources;