地方税收存在着税收任务层层加码的现象。其危害表现为破坏税收的严肃性、引发“过头税”、截流挖挤上级税收收入、忽视票证管理、影响地税执法形象、阻碍经济发展。其原因是地方政府为平衡地方财政收支，地税部门为弥补经费不足和税收计划管理不科学。对策有：开辟地方税源、处理好三个关系、完善税收计划体系、依法编制预算。 Local tax revenue tax task there is the phenomenon of overweight. The damage is manifested as the seriousness of tax damage, triggering “over-tax”, intercepting and dodging higher tax revenues, neglecting ticket management, affecting the image of land tax law enforcement and hindering economic development. The reason is that local governments in order to balance the local fiscal revenue and expenditure, local tax departments to make up for lack of funds and tax program management unscientific. Countermeasures include: opening up local sources of revenue, handling the three relations, improving the tax planning system and formulating the budget according to law.