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分设两套税务机构的弊端●李达昌［教授四川省政府办公厅成都６１００１２］●文英［讲师深圳市地方税务局深圳５１８０３３］１９９４年分税制体制在全国实施后，为配合分税制改革，我国分设了中央和地方两套税务机构。两套机构的建立，对于促进分税制财政管理体制的顺利...
Li Dachang [Professor Sichuan Provincial Government Office Chengdu 610012] ● Wen Ying [Lecturer Shenzhen Local Taxation Bureau Shenzhen 518033] After the implementation of the tax-sharing system in 1994 in the country, in order to tie in with the reform of the tax-sharing system, China has divided the Central Government and the Central Government Local two sets of tax agencies. The establishment of two sets of institutions, for the promotion of tax-free financial management system smoothly ...