要堵税收征管上的漏洞随着税种的增加，税务部门把一些税种委托有关行业主管部门代征或承包给个人征收，这在一定程度上节省了征管部门的人力，减少了征收环节，但也出现许多漏洞：（１）庇护关系户偷、漏税收，致使财源流失。被委托人在征收过程中，由于对有关的税收制度... To plug the tax collection and management of loopholes With the tax increases, the tax department to entrust some of the relevant industry authorities on behalf of the tax authorities or contractors levied on individuals, which to some extent save the administration of manpower, reducing the collection link, but also There are many loopholes: (1) shelter relationships, tax evasion, resulting in the loss of financial resources. Being the principal in the collection process, due to the relevant tax system ...