1994年,为适应市场经济体制的发展要求,我国的财政体制进行了以分税制为核心的重大改革。按照分税制的要求,我国的税收种类按照收入的不同级次分为中央税、中央和地方共享税、地方税三大类。省以下成立国家税务局和地方税务局,按照国务院确定的税务机构职能分工,各级国家税务局负责中央税和中央与地方共享税的征收管理,地方税务局负责地方税的征收管理。机构分设后,由于职能明确,各级政府积极 In 1994, in order to meet the requirements of the development of a market economy, China’s financial system conducted a major reform that focused on the tax-sharing system. In accordance with the requirements of the tax-sharing system, the types of tax in our country are classified into three categories: central tax, central and local shared tax, and local tax according to different levels of income. The State Administration of Taxation and the Local Taxation Bureau shall be established below the provincial level. In accordance with the division of functions of the tax authorities as determined by the State Council, the State Administration of Taxation at all levels shall be responsible for the collection and administration of the central tax and the shared tax levied by the central and local governments. The local taxation bureau shall be responsible for the collection and administration of local taxes. After the establishment of agencies, due to the clear functions, all levels of government are active