试析国税部门与地方经济发展的关系丁世祥配合分税制财政体制改革和新税制的建立实施，税务部门内部分设为国税、地税两套机构，如何处理国税部门与地方经济发展的关系，当前认识不一，本文略述管见，以供商榷。一、两者关系的实质是税收与经济发展的关系国税、地税两大税... Analysis of the relationship between the tax department and local economic development Ding Shixiang with the tax-sharing system, the reform of the financial system and the establishment and implementation of the new tax system, part of the tax department as the two sets of national tax and local tax, how to deal with the tax department and local economic development, the current understanding Different, this article outlines the tube for discussion. First, the essence of the relationship between the two is the relationship between tax revenue and economic development