省以下地方税务机关作为垂直管理部门,其依法征税的职能和四垂直的管理体制,使所属各级地税局享有相对独立的税收执法权和行政管理权。长期以来,对系统内的监督存在着“四难”:即省局党组对地(州、市)局、县(市、区)局领导班子管得着,但看不见,鞭长莫及,难以进行时效监督;当地? The provincial tax authorities below the province as a vertical management department, its tax levy functions and four vertical management system, so that their respective levels of Local Taxation Bureau to enjoy a relatively independent tax law enforcement and administrative authority. For a long time, there have been “four difficulties” in the supervision of the system: that is, the party leaders of the provincial bureaux are in charge of the leading bodies of the prefectures (prefectures and cities) bureaus and counties (cities and districts) Supervision; local?