实施分税制财政管理体制以后,如何建立和完善地方税收征管体系,建立新的征管机构模式,加强地方税收征管,促进地方经济发展,是当前亟待研究解决的问题。 一、按照“事权、财权、税权”相统一的原则,建立和完善地方税制体系 分税制财政管理体制改革,将国家税收分为中央税收和地方税收,从而决定了地方税收既是地方财政收入存量的主体,又是地方财政收入增量的主体和潜力,在地方政治、经济、社会稳定等方面具有重要的地位和作 After the implementation of the tax-sharing fiscal management system, how to establish and improve the local tax collection and management system, establish a new tax collection and management institution, and strengthen local tax collection and administration to promote the development of local economy are the problems to be solved urgently. First, in accordance with the principle of “unification of power, financial power and tax rights”, the reform of the fiscal management system of the tax distribution system of the local tax system is established and perfected. The state tax revenue is divided into the central tax revenue and the local tax revenue, which determines that the local tax revenue is both the local financial revenue stock The main body is also the main body and potential for the increase of local fiscal revenue, and plays an important role in local politics, economy and social stability