一综观西方发达国家的税收征管实践，各国都十分重视税收征收管理工作，而且形成一整套科学、选进的经验，概括起来主要有如下五个内容：（一）税务机构的设置充分体现分税制西方发达国家均实行分税制，与此相适应，西方发达国家分别在国家中央和地方设置相对独立的税务机构。 To sum up the practice of tax collection and administration in western developed countries, all countries attach great importance to tax collection and management and form a complete set of scientific and optional experiences. To sum up, they mainly include the following five elements: (1) The establishment of taxation agencies fully embodies the tax-sharing system In developed countries, the tax-sharing system is practiced. In response, Western developed countries set up relatively independent tax authorities at the central and local levels of the country.