首先分析了我国分税制下税务机关设置所存在的问题,从共享税的划分标准及其征管模式出发,提出在当前的利益格局下,只要严格遵守预算缴库程序、税务机关的征税权限,并不会影响各级政府的应得利益。因此,只要实现共享税征管变迁中的利益平衡,对税务机关进行重组便具有较大的可实现性。 First of all, this paper analyzes the problems existing in the setup of tax authorities under the tax-sharing system in our country. Based on the criteria of tax sharing and the mode of collection and management, the author proposes that under the current interest pattern, as long as the procedure of budget drawing, the tax authorities’ Will not affect the vested interests of governments at all levels. Therefore, as long as the balance of interests in the collection and management of the shared tax is realized, the reorganization of the tax authorities will be more feasible.