关于改革税收管理体制的若干思考朱祥胜，陈振税收管理体制，是在中央和地方政府之间划分税收管理权限的制度。应依国家各个时期政治、经济形势特别是财政体制管理的要求适时进行调整。一、我国税收管理体制的沿革我国税收管理体制经历了几次比较大的变化。具体来说：①建... Reflections on the Reform of the Tax Management System Zhu Xiangsheng and Chen Zhen The tax administration system is a system that divides the tax administration authority between the central and local governments. It should be adjusted in time according to the political and economic conditions in various periods of the country, especially the management of the financial system. First, the evolution of China’s tax administration system China’s tax administration system has undergone several major changes. Specifically: ① build ...