1994年下半年,为适应分税制的改革,税务机构分设,档案工作随之发生剧烈变化,普遍性的现状是: 一是等级档案室徒有虚名。按上级规定,税务档案全部交给国税系统管理,没有档案的原等级档案室也就不存在,牌子取下搁一边。国税再创规范化的等级档案室,按目前条件至少还需2年以上的时间。二是档案无“穴”可居。由于房产随税务机构分设的划拨,国税系统失去了部分档案室房屋权,国税档案 In the second half of 1994, in order to adapt to the reform of the tax-sharing system, the division of taxation agencies and the drastic changes in archives work have taken place. The prevailing status quo is as follows: First, there is an illusion of hierarchy in the archives. According to the provisions of the higher level, all the tax files are handed over to the tax administration, and the original archives without the archives also do not exist. The brand is removed and put aside. State tax to create a standardized file room, according to the current conditions at least 2 years or more time. Second, the file without “hole” Habitat. Due to the allocation of real estate with the tax agency, the tax system loses part of the file room housing rights, tax files