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从1994年实施分税制财政体制改革以来,地方财政部门税政机构在坚持依法治税、参与税制改革、完善税收政策、加强税收征管等方面做了大量卓有成效的工作。但是,现行税政管理工作仍存在一些不容忽视的问题,如税政管理职能模糊、税政监管工作不到位、征收管理机构效率低以及税收征管成本高等。只有解决好这些问题才能更好地落实国家税收政策,加强对各基层税政部门的监督指导,充分发挥税收政策的职能效用,保证了国家各项税收政策的贯彻执行。
Since the implementation of the tax-sharing fiscal system reform in 1994, the tax authorities of the local finance departments have done a great deal of fruitful work in adhering to the principle of governing the tax according to law, participating in the tax reform, improving the tax policy, and strengthening tax collection and administration. However, there are still some problems that can not be ignored in current tax administration, such as the unclear function of tax administration, the inadequate tax administration, the inefficiency of the tax collection agencies and the high cost of tax collection and administration. Only by resolving these problems can we better implement the state taxation policy, strengthen the supervision and guidance of the tax authorities at all levels, give full play to the functions and functions of taxation policies and ensure the implementation of all taxation policies of the country.