健全完善税收征管体系的思考白祯祥实行分税制是我国近期财税改革的重点，也是整个经济体制改革的关键环节和突破点。如何积极有效地解决新旧体制交替接轨中出现的新矛盾，尽快建立起科学、严密、合理的税收机构和征管体系，是当前推进完善分税制财税改革的重点和难点。最... Improve and perfect the tax collection and management system Bai Zhenxiang tax sharing system is the focus of China’s recent tax reform, but also the key to the economic reform and breakthroughs. How to actively and effectively solve the new contradictions emerging from the alternative system of old and new systems and establish a scientific, rigorous and reasonable tax collection and management system as soon as possible is the key and difficult point in promoting the reform of taxation and taxation in the current tax-distribution system. most...