新税制运行以来,对促进社会主义市场经济的发展,理顺中央与地方税收的分配关系,起到了一定的积极作用。但也存在一些问题,特别突出的是税政管理体制与财政管理体制不配套,影响各级开展税收管理工作,亟须进一步完善和改进,以适应形势发展的需要。 1993年前,税收政策管理与税收征管,统一由税务部门负 Since the new tax system was put into operation, it has played a certain positive role in promoting the development of the socialist market economy and rationalizing the distribution of taxes between the central and local governments. But there are also some problems. What is particularly prominent is that the tax administration system and the financial administration system do not support each other and affect tax administration at all levels. Therefore, it is urgent to further improve and improve the situation to meet the needs of the development of the situation. Before 1993, tax policy management and tax collection and management, unified by the tax department negative