我国从1994年实行分税制财政管理体制改革以来,建立了分设国税、地税两套税务机构的征管体制,20多年来取得了显著成效,为调动中央和地方两个积极性、建立和完善社会主义市场经济体制发挥了重要作用。但与经济社会发展、推进国家治理体系和治理能力现代化的 Since the implementation of the reform of the tax-sharing fiscal management system in 1994, our country has established a system of collection and administration of tax revenue and local tax and has achieved remarkable results over the past 20 years. In order to mobilize the enthusiasm of both the central and local governments and establish and improve the socialist market economy System played an important role. However, with the economic and social development, promoting the national governance system and the modernization of governance capacity