国税、地税机构分设后，对地税机构实行什么管理体制，采取怎样的组织方式，全国各地做法不尽一致，笔者认为：1、实行省以下条条垂直管理。这样做：第一，有利于贯彻政策，严肃税已避免一些地方各行其是，滥开减免税的口子。第二，有利于保证省级收入，也有利于保证市县级收入 After the taxation and local taxation agencies are established, what kind of management system should be applied to the local taxation agencies and what kind of organization should be adopted, and the practices across the country are not consistent? The author thinks: 1) To implement the vertical management under the provincial regulations. To do so: First, it will be conducive to the implementation of policies, serious taxes have been avoided in some places in its own way, abuse of tax relief. Second, it is conducive to ensuring provincial income, but also conducive to ensuring the county-level income