2018年，党中央、国务院作出改革国税地税征管体制的重大决定，将省级和省级以下国税、地税机构合并，实行以国家税务总局为主与省（区、市）人民政府双重领导管理体制。本文聚焦新的税收管理体制下税务部门与地方政府的关系研究，对双重领导管理体制理论问题作了规范性分析，包括概念阐释与界定，税收管理体制历史回顾，两种管理体制对比等。从政府与市场关系、中央与地方关系、财政管理制度、税收治理等角度，对实施双重领导管理体制进行了深入研究。在梳理相关资料并对30多名税务系统领导干部访谈的基础上，本文将税务部门与地方政府的关系概括为政治领导、行政职能、监督制约、需求保障4个方面内容，找出了其中存在的税务执法、税收共治、税务监管、税务干部分流、税务部门经费保障等方面问题，从机制弊端、央地矛盾、本位主义、转型阵痛等方面探讨了冲突成因。以A市税务局为例进行实证研究，从地方政府主动发起的互动关系、税务局主动发起的互动关系和其他互动关系3个方面，对2018-2021年的互动关系内容进行了详细的梳理归纳，找到趋势和规律，分析相关影响因素。提出改进优化新时期税务部门与地方政府关系的原则和对策建议

In 2018, the CPC Central Committee and the State Council made a major decision to reform the collection and administration system of national and local taxes, merged state tax bureau and local tax bureau below the provincial level, and implemented a dual leadership management system dominated by the State Administration of Taxation with the provincial people's government. This paper focuses on the research on the relationship between the tax department and the local government under the new tax management system. This paper focuses on the normative analysis of the theoretical issues, including the interpretation and definition of relevant concepts, the review of the historical evolution, and the comparative analysis. Meanwhile, this paper interprets the dual leadership management system from the perspectives of government and market, central and local relations, financial management system and tax governance.. On the basis of combing relevant materials and interviewing more than 30 leading cadres of the tax system, this paper summarizes the relationship between the tax department and the local government into four aspects: political leadership, administrative function, supervision and restriction and demand guarantee, finds out the problems existing in tax law enforcement, tax co- governance, tax supervision, diversion of tax cadres and fund guarantee of the tax department, and analyzes causes of conflict from the aspects of mechanism disadvantages, central local contradiction, departmentalism and transformation pains. Taking the tax bureau of A city as an empirical example, this paper summarizes the interactive relationship from 2018 to 2021 in detail from three aspects: the interactive relationship initiated by the local government, the interactive relationship initiated by the tax bureau and other interactive relationships, finds out the trends and laws, and analyzes the relevant factors. This paper puts forward the principles and Countermeasures to improve and optimize the relationship in the new era.