CAJ | 학술논문

我国国税、地税机构分设、分征分管的税收征管体制的合理性一直存在争议。现行体制存在权力交叉，税收征管成本和税务遵从成本双高等问题。税收征管体制合并是重大制度创新，有利于提高税收行政效率和完善分税制改革，降低“税收交易成本”。税收征管体制合并要贯彻深化行政审批制度改革的精神，精简税政，并在若干自贸区先行先试，逐步实现。
아국국세、지세궤구분설、분정분관적세수정관체제적합이성일직존재쟁의。현행체제존재권력교차，세수정관성본화세무준종성본쌍고등문제。세수정관체제합병시중대제도창신，유리우제고세수행정효솔화완선분세제개혁，강저“세수교역성본”。세수정관체제합병요관철심화행정심비제도개혁적정신，정간세정，병재약간자무구선행선시，축보실현。
The tax and local tax divided, and the reasonableness of the tax collect/on and management system in China has been a matter of debate from a long time. There are still lots of problems in the present tax system, such as power crosses, the high cost of collection and management of taxes and tax compliance. Tax collection and management system integration is a major innovation. It wil! improving tax administration efficiency and improving the tax system reform, reducing the tax transaction costs. Tax collection and management system integration should follow-up the sprite of deepen reform of the administrative examination and approval system, streamlining tax administration, and implementation in free trade zone first, and then promote step-by-step.