国税与地税之间的摩擦与促消对策研究

随着改革的进一步深化,两套税务机构的弊病也逐渐显现,时有摩擦,而解决这一问题的途径只有加强两个部门的合作,从而实现国地税分设的有效功能最大化、消极因素的最小化,促进财政和税制改革进一步深化,保证税收职能作用的顺利实现.

Confliction Between Country Tax Bureau and Local Tax Bureau and Related Countermeasures

Along with the further deepening of reform,two sets of tax administration organizations have presented their defects gradually,and conflicted with each other time after time.The way solving this problem is to strengthen the cooperation of two sections,so as to realize their valid function maximize and negative factor minimum;promote the further reform of public finance and tax system,assurance the smooth realization of tax function.