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税务机构走上“条块结合”的道路，出发点是适应征管对象日益复杂多样化的需要，而经历了多年的探索和努力，我们惊奇地发现，税务机构的设置反而更不适应复杂的征管对象的需要了。为什么 ?我们得好好思索。
Tax agencies embark on the “combination of bar and block” approach. The starting point is to adapt to the increasingly complex and diversified needs of tax collection and management. After many years of exploration and hard work, we find it surprising that the tax authorities are less equipped to deal with complex tax collection targets Need Why? We have to think hard.