理顺征管职责是完善国税、地税征管体制的核心内容。《方案》从两个方面提出厘清征管职责的措施。变化一国税、地税征管职责得到合理划分改革前1994年分设国税、地税两套机构时,两家征管职责比较清晰,但随着分税制财政体制的调整,企业所得税的征管职责划分经过了两次变化,从最初的按企业隶属关系划分到后来新办企业由国税征管,再到新办企业中缴纳 To straighten out the duties of collection and administration is the core content of perfecting the tax collection and tax collection system. The Program proposes two measures for clarifying the duties of collection. Changes in a national tax, local tax collection and management responsibilities are reasonably divided 1994 before the reform of state tax, government tax two sets of agencies, the two duties is more clear collection and management, but with the tax system of fiscal adjustment, corporate income tax collection responsibilities divided by two changes , From the initial affiliation by the enterprise divided into new business by the state tax collection and management, and then to the new business to pay