一、各国税务机构设置的比较研究税务机关是代表国家具体行使征税权力的职能机关,是落实税收政策实施税收制度的组织保证。要想使税收征管顺利进行,必须设置科学合理、廉洁高效的税务机构,所以各国政府对税务机构的设置及地位都给予高度重视。尤其是发达国家,在科学设置税务机构 I. Comparative Study on the Establishment of Tax Organizations in Various Countries Tax authorities are the functional organs that specifically exercise the power of taxation on behalf of the country and are the organizational guarantee for the implementation of the taxation system in implementing the taxation system. In order to smoothly carry out tax collection and administration, it is necessary to set up a scientific and reasonable, clean and efficient taxation agency. Therefore, all governments attach great importance to the establishment and status of taxation agencies. In particular, the developed countries set up tax agencies in science