税收征管管辖方式是税收征管体制的重要组成部分，决定着税收执法的质量与税务行政的效率。多年来，我国税收征管管辖权的确立实行“条块”结合的方式，它是与计划经济体制的要求相适应的。但是，随着社会主义市场经济体制改革的不断深化，及依法治税工作的不断加强，现行税收 Tax collection and administration is an important part of tax collection and administration system, which determines the quality of tax enforcement and the efficiency of tax administration. Over the years, the establishment of the jurisdiction of tax collection and administration in our country has been implemented in a “bar and strip” mode, which is compatible with the requirements of the planned economic system. However, with the continuous deepening of the reform of the socialist market economic system and the continuous improvement of the administration of tax by law, the current tax revenue