1994年,随着税制改革和分税制财政体制改革的推行,省以下税务机构相应地进行了改革,分为国家税务局、地方税务局两套税务机构。税务机构一分为二,对于进一步强化税收征管、保证中央和地方的财政收入发挥了积极作用,但同时也出现了国税、地税各管各的事、各收各的税,“两家”人手均不足的问题,个别地方甚至出现相互争税源的现象。对于纳税人来说,也给他们带来了许多不便,国税刚搞过检查,地税又来了,有时两家同时来检查,还有办证、领购发票等,跑了东家跑西家,造成不必要的往返劳顿。最近,记者获悉甘谷县国税局城关分局、甘谷县地税局集贸市场税务所联合办税、配合默契, In 1994, with the implementation of the reform of the tax system and the reform of the tax-sharing system, the tax authorities under the province conducted corresponding reforms and were divided into two sets of tax authorities under the State Administration of Taxation and the Local Taxation Bureau. Tax authorities are divided into two parts, which have played a positive role in further strengthening tax collection and administration and ensuring the financial revenue of the central and local governments. However, there have also been various taxes, taxes, "The problem of manpower shortage is not enough. In some places, there is even the phenomenon of mutual tax sources. For taxpayers, but also brought them a lot of inconvenience, the state tax has just checked, the land tax came again, and sometimes two at the same time to check, there are permits, purchase invoices, run the west run home, resulting in Unnecessary to and from Lawton. Recently, the reporter learned that Ganggu County IRS Chengguan Branch, Gangu County Local Taxation Bureau Bazaar tax office jointly with the tax, with the understanding,