我国税收管理在1994年分税制财政体制按税种划分中央与地方收入基础上,形成了国税、地税并行,以征收税种划分模式分别征收的征管体制。随着我国税收制度改革的不断深化和税收事业的快速发展,旧的税收管理模式弊端日益突出,难以适应科学的财税体制要求。当前,“营改增”已全面推行,这就要求国税、地税机构在目前低层面的、初级配合的基础上进一步深化,形成清晰明确、高效有序的协调与合作机制。一、江西省级国税、地税深化合作的现 Tax Management in China Based on the tax revenue division between the central and local revenues in 1994, a tax collection system was set up, with state taxes and land taxes paid in parallel, and taxes levied separately. With the continuous deepening of China’s taxation system reform and the rapid development of taxation, the defects of the old taxation management model have become increasingly prominent, making it difficult to meet the requirements of the scientific tax system. At present, the implementation of “increasing taxes and increasing profits” has been implemented in an all-round way. This requires taxation and local tax agencies to further deepen their current low-level and primary cooperation to form a clear, efficient and orderly mechanism for coordination and cooperation. First, the Jiangxi provincial tax, land tax deepen cooperation now