2002年以来,一场对基层重新定位的变革席卷了税务系统,国税部门纷纷撤销税务所,构筑扁平化的两级征管机构;许多城市的地税部门也准备效法试行。本文通过对湖北省某省辖市地方税务周(文中简称“该局”)进行个案解剖,试提出基于我国当前大部分地区征管实际的地税扁平化方案:通过压缩分局管理层次来再造“三级联动”的机构模式。 Since 2002, a reform of grassroots reposition sweeping the tax system, the tax department have set aside tax offices to build a flat two-tier collection and management agencies; many cities, the land tax department is also ready to follow suit. Based on the case study of a local tax week in a provincial municipality in Hubei Province (referred to as “the Bureau” for short), this paper attempts to propose a flat taxation plan based on actual tax collection and management in most areas of our country: to rebuild “Level 3 Linkage ”mechanism model.