强化税收属地化 管理的必要性 从理论上讲，现行的管辖方式是计划经济条件下税收顺应经济发展的产物，尽管曾表现出不少优越性，但随着经济体制由计划经济向市场经济的转轨，它的不适应性表现得愈来愈明显，跨区域、混合制企业级次的界定难度加大，对推动市场经济体制的建立 The necessity of strengthening the management of taxation of territorialization In theory, the current mode of administration is the product of tax compliance with economic development in the planned economy. Although many superiorities have been shown, as the economic system moves from a planned economy to a market economy It is more and more obvious that its adaptability is more obvious. It is more and more difficult to define cross-regional and mixed-enterprise level, and it is very difficult to promote the establishment of market economy system