一、国地税稽查合署办公,联合办案.配合税制改革最重要的举措,即国地税`分家’,其作用自不必说,但由于`分家’,国地税完全独立,各行其是,缺少必要的联系.这对税务稽查来讲,损失和浪费是显而易见的,同一户企业的帐,国税查一遍,只查增值税,地税又查一遍,只查地方税.而企业则认为是 First, the State Tax Inspection Office, the joint handling of cases. With the tax reform the most important move, that country tax ’separation’, its role since Needless to say, but because of `separation ’, the state tax is completely independent, go its own course, the lack of necessary Of the tax inspection, the loss and waste is obvious, with the same company accounts, national tax investigation again, only to check the value-added tax, the local tax and check it again, only to check the local tax while the business is that