我国目前分设中央与地方两套税务机构,各自负责中央税和地方税的征管工作,在取得了一定成绩的同时,也产生了税收成本增加,经济效率缺失等问题。因此,本文通过分析国、地税机构分设的现状,存在的问题及其合并的必要性和可行性,提出了国、地税机构合并的具体实施方案,并探索我国税务机构设置的改革方向。 At present, China has two sets of tax authorities at the central and local levels, each responsible for the collection and administration of the central and local taxes. While some achievements have been made, it has also brought about such problems as the increase in tax costs and the lack of economic efficiency. Therefore, by analyzing the status quo, existing problems and the necessity and feasibility of the consolidation of the state and local taxation agencies, this paper puts forward the specific implementation plans of the merger of state and local taxation agencies and explores the reform direction of the taxation agencies in our country.