税务机构分设以后,原来的一个税务机关,分成了现在的两个相对独立的税务机关。国家税务局实行系统内垂直、下管一级的管理体制;地方税务局实行条块结合的管理体制。按照国务院分税制的要求,国家税务局负责增值税、消费税等税种及个体工商业户税收的征收管理;地方税务局负责营业税、地方企业所得税等税种的征收管理。国家税务局肩负着为中央财政组织收入、宏观调控的职能作用;地方税务局肩负着为地方财政组织收入、调控地方经济的 After the tax agency was divided, the original tax authority was divided into two relatively independent tax authorities. The State Administration of Taxation implements a management system at the vertical and down-control levels within the system; the local taxation bureau implements a management system with a combination of rules and regulations. In accordance with the requirements of the State Council’s tax-sharing system, the State Administration of Taxation is responsible for taxes such as value-added tax and consumption tax, as well as tax collection and management of individual industrial and commercial households. The local taxation bureau is responsible for the collection and management of sales tax and local enterprise income tax. The State Administration of Taxation shoulders the functional role of revenue and macroeconomic regulation and control for the central financial organizations; the local taxation bureau shoulders the responsibility of regulating the local economy for local financial organizations