税政●管理●改革●探讨□许杰我国的新税制、分税制突破了传统的计划经济模式下的利润分配和税收制度的旧格局，获得了历史性的成功。但它同其它重大的改革一样，也具有阶段性。“九五”期间，中国税制改革将再上一个台阶，与税制改革紧密联系的税政管理改革如何取向，无... Tax Administration ● Management ● Reform ● Explore □ Xu Jie China’s new tax system and tax-sharing system have achieved historic success by breaking the old pattern of profit distribution and taxation under the traditional planned economy. But like other major reforms, it is also phased. During the Ninth Five-year Plan, China’s tax reform will go to a higher level. How to reform the tax administration that is closely linked with the tax reform?