实行以分税制为主要内容的税制改革以后，建立了两套税务机构，形成了两套税收征管体系，税源主要按税种划分，其它的按企业性质和管辖权分解，形成了一种不彻底的分税制征管模式。据此，全国大部分“三资企业”的各项税收划归国家税务系统进行征收管理。在国税系统内部，“三 After the implementation of the tax-sharing system with the tax-sharing system as the main content, two sets of tax authorities were set up and two sets of tax collection and administration systems were formed. The tax sources were mainly classified according to tax categories and the others were decomposed according to the nature of the enterprises and jurisdictions, forming an incomplete tax-sharing system Collection management mode. Accordingly, most of the “three-funded enterprises” in the country are subject to the collection and management of various tax revenues in the state tax system. In the tax system, "three