加强税政基础管理是强化税政职能的根本途径巴中地区财政局课题组１９９４年财税体制改革，把税政从原税务职能中分离出来，实行税政与征管分离，建立税收立法、执法、司法相对独立、相互制约的新体制。在新体制运行中，由于旧体制的惯性和新体制的不完善以及新旧体制的摩... Strengthening basic management of taxation and administration is the fundamental way to strengthen the functions of taxation. The fiscal and taxation system reform of the task force of the regional finance bureau of Pakistan and China in 1994 separated the taxation from the original taxation function, implemented the separation of taxation administration from collection and administration, established taxation legislation, law enforcement, New system of mutual restraint. In the new system of operation, due to the inertia of the old system and the imperfections of the new system and the old and new system of ...