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科学合理的组织结构是保证税收职能实现的基本前提。我国现行税务组织框架是因应1994年财税体制改革而构建的。为建立健全社会主义市场经济体制,进一步提高中央宏观调控能力,充分发挥中央与地方等集财政资金的积极性,1994年我国对财税体制进行了全面改革,中央政府与地方政府之间的财权关系由“包干制”转向“分税制”。
Scientific and reasonable organizational structure is to ensure that the basic premise of the tax function. The current tax organization framework in our country was constructed in response to the fiscal and taxation system reform in 1994. In order to establish and improve the socialist market economic system, further improve the central ability of macroeconomic regulation and control and give full play to the enthusiasm of central and local governments for setting fiscal funds, China conducted a comprehensive reform of the fiscal and taxation system in 1994. The financial relations between the central government and local governments are determined by The “package system” shifted to the “tax-sharing system.”