一、中央税与地方税税收征管中存在的问题(一)所得税管理缺乏衔接机制2002年以前,中直企业、金融保险企业、外商投资及外国企业的所得税归国税征管,其他企业的所得税归地税征管。2002年起,新登记的企业的所得税交由国税征管。这样就出现了所得税由国税、地税都在征管的局面。由 I. Issues Concerning the Collection and Administration of Central and Local Taxes (I) Lack of Linkage Mechanism for Income Tax Administration Prior to 2002, the income tax of China Enterprises, financial and insurance companies, foreign-invested enterprises and foreign enterprises belonged to the state tax collection and management and the income tax of other enterprises owned by the State Administration of Taxation . Since 2002, the income tax of newly registered enterprises will be subject to state tax administration. This appeared in the income tax by the state tax, local tax levied in the situation. by