１９９４年税制改革以来，税务系统分成国税、地税两个部门。两部门均为国家经济建设做了很多工作。但平时，两单位具体业务联系较少，从实际工作来看，国税与地税部门查处涉税案件协作中出现的问题有：１国税、地税举报中心联系现仅表现为责任人个人之间主动联系业务方式，两 Since the tax system reform in 1994, the tax system has been divided into two departments: state tax and local tax. Both departments have done a lot of work for the country’s economic construction. However, in usual time, there are few specific business contacts between the two units. From the practical work point of view, the problems that arise when the state tax and local tax departments investigate and deal with tax-related cases are as follows: 1 The relationship between taxation centers and local tax reporting centers is now only manifested as an active link between responsible individuals Business methods, two