摘要
从对多年税收征管情况的客观分析来看，国、地税机构分设弊大于利。在现行分税制下．两套税务机构合并是必要的，符合中国国情和现代税收征管工作的要求。
By analysing the collection and management of tax for many years, the disadvantages Of the separation of the state and local tax organs outweigh the advantages. It is necessary to put these two tax organs together under the present system of tax distribution. And it meets the needs of China's conditions and also benefits the efficiency of the tax col- lection and management.
出处
《税务与经济》
北大核心
2001年第6期28-30,共3页
Taxation and Economy
