实行分税制组建两个税务机构；是党中央、国务院的重大决策，对于建立中央税收体系和地方税收体系，加强国家宏观调控功能，促进社会主义市场经济体制的建立，确保国家财政收入的稳定增长，都具有十分重要的意义。国务院办公厅转发国家税务总局关于在各地组建直属税务机构和地 The implementation of the tax-sharing system set up two taxation agencies; it is a major policy decision made by the Party Central Committee and the State Council. It is necessary to establish a central taxation system and a local taxation system, strengthen the state’s macroeconomic regulation and control functions, promote the establishment of a socialist market economy, ensure stable growth of state revenue, All have very important meanings. General Office of the State Council forwards the State Administration of Taxation on the formation of immediate tax agencies and places in all localities