一、国税系统现行预算制度的主要特点和存在的问题从1995年以来，国税系统一直实行与增值税、消费税（以下简称“两税”）收入挂钩，按比例核定经费的预算体制，省级以下(含省级)有预算管理权的国税机关采用相同或类似方法，按下管一级的原则对下核定经费(为了简化分析过程，笔 I. Main Characteristics and Existing Problems of the Current Budget System of the National Tax System Since 1995, the national tax system has been implementing a budget system that is linked to the revenue of value added tax and consumption tax (hereinafter referred to as the “two taxes”) and the funds are approved on a pro-rata basis. Since the provincial level (Including the provincial level) have the budgetary management authority of the tax authorities using the same or similar methods, according to the principle of the tube under the approved funds (in order to simplify the analysis process, pen